Wife Stole $25k From My 401k

A friend of mine is in the process of getting a divorce and child custody battles with his wife (still married but separated). Last month she forged his signature on multiple documents to empty out his 401k. It should be noted that it was taken from its original company and placed under his name in the small business they are joint owners. My friend tried to go to the police to file a report, but they insisted there was nothing they could do, and it was up to the banks to investigate. The financial organization that had the 401(k) and a bank that it was deposited in say there is nothing they can do. I should’ve mentioned that she also added him to a bank account so that it could be deposited in a joint account instead of one that just had her name on it. Recently, the bank that had it deposited into a joint account informed him that if he provides his IP address, then they could create a document that says he has been the victim of identity theft.

Is there anything that can be done? I looked up Small Claims Court, but the maximum amount of damages to be cleaned is $12k. If he goes to the police with that would they investigate? If you recommend getting a lawyer, what sort of lawyer should we look for? So far we have contacted three and none of them want to handle this.

Possibly unrelated, but she’s also trying to become a police officer.

TLDR: wife stole $25k from his 401k by forging his signature. Is there anything that can done?