I am not a lawyer. But I figured out a coap (equilavent to a quadro) court order approved for processing (it's a federal thing).
I think you should just ask attorney for explanation of the 28%. Still think it is for taxes, even though no taxes are paid on a rollover. It doesn't matter if he is rolling it over to you. Just make sure that you do not see the money and that it is rolled over into you IRA or 401K.