In order to have your portion of the IRA assets transferred to you (i.e. into your name), you should contact your husband's IRA custodian/trustee and provide them with a copy of the divorce decree. Be sure to ask the custodian about other documentation requirements.
The custodian may distribute the assets to you or require you to establish an IRA to which the assets can be credited. If the amount is distributed to you, it will be reportable to you (i.e. in your name and tax ID number). In other words, the taxation of assets transferred to a former spouse in accordance with a divorce decree is the responsibility of the spouse who is awarded the assets. However, you will not be taxed on the amount if you roll over the assets into an IRA or other eligible retirement plan within 60 days of when you receive them.
For more information on this type of transaction, please see my article about sharing retirement plan assets as a result of a divorce.
This question was answered by Denise Appleby