An Approved Retirement Fund (ARF) is a post-retirement investment contract between an individual and a Qualifying Fund Manager (QFM) for the proceeds of retirement benefits not taken in the form of a lump sum from eligible contracts. The individual is the beneficial owner of the contract.
Income tax is due on all withdrawals from ARFs and vested PRSAs at the individual’s marginal rate. This includes trasnfer’s to anyone else.
If you move money out in any shape or form bar transferring to another ARF in your own name then income tax, USC, PRSI if applicable will be charged.
So, transferring to your wife or husband is not a good idea.
The only 2 scenarios where the name can change on an ARF, without a tax bill,  would be:
Death of the ARF holder, the ARF then transfers to an ARF in the spouse’s name.
A Property Adjustment Order is applied against a portion (or all) of the ARF, this usually happens if the couple are separating/divorcing, the ARF (or a portion of) transfers out to an ARF in the other spouse’s name.