The programs are pretty clear on this -- you can hardly ever transfer miles to anyone else. Of course, they might make an exception in the case of a divorce, so your friend would need to contact the customer service desks to see if that's possible here.

Another possibility is he gives her a sum of cash meant to equal half the value of those points & miles. This might be a better option for her if he, like many, overestimates the value of the points/miles.