Undo QDRO distribution rollover to IRA

[J Simmons]

Ex-spouse was awarded by QDRO part of employee's 401k benefits. The plan was for spouse to pay the income tax and with the rest, buy the employee out of his portion of their equity in their house. After the QDRO was reviewed and found proper, a "tax advisor" told the ex-spouse to elect to rollover the awarded benefits to an IRA. The ex-spouse did so, only to later learn that to take the money out of the IRA, she'll face a 10% early withdrawal penalty on top of the income tax. The rollover to the IRA took place 40 days ago.

I've been contacted by the divorce attorney for the ex-spouse, in hopes of being able to remedy this and avoid the 10% early withdrawal penalty.

I do not know if it would work, but since it has been less than 60 days, can the ex-spouse cause her IRA custodian to return the funds to the 401k trust, and then take a payout of the awarded benefits directly from the 401k plan and avoid the 10% early withdrawal penalty?

Any other suggestions?