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You're asking for consistency across government agencies? That might be asking too much right now.

Catch-up contributions are not included in the ADP test, in other words, the participant's ADR is determined without regard to their catch-up contributions. Deferrals which are reclassified as catch-up due to exceeding the 402(g) limit (or another limit such as a plan-imposed limit) are not taken into account when determining the amount of a participant's excess contributions and would not be refunded. If a participant is eligible for catch-up and has not otherwise exhausted their catch-up limit, their excess contributions may be reclassified as catch-up, up to the available limit, rather than being distributed.

No matter what the court order is labeled or recites, the regulation setting up the defined term “court order acceptable for processing” was published on July 29, 1992. While the lingo might not matter (because it seems the system accepted the 2003 court order as a COAP), the regulations might affect how the order relates to the annuity the plan provides, and whether your friend gets a “former spouse survivor annuity” (also a defined term in the regulations). The regulations about survivor annuities date from May 13, 1985. Those regulations too affect the annuity the plan provides, and might affect how the order relates to the annuity the plan provides. Those points recognized, it might be efficient for your friend to ask an Office of Personnel Management employee or agent what OPM believes are the nonretiree’s benefits. While I imagine your friend doesn’t expect you to sort through the detailed regulations, I furnished the citations and hyperlinks because some BenefitsLink readers welcome an opportunity to read primary sources.

Reasonable, but not conclusive. However, as QDROphile implies, it would be prudent to get some documentation. BTW, my limited experience with the federal pension program is that they do not use "DRO" or "QDRO"; instead, the term "court order" is used, but terminology may not be consistent.

If the employer’s plan uses a group disability insurance contract, does that contract allow the employer to make choices of the kinds you ask about?

It never hurts to check what the plan administrator thinks the applicable forms are now. It is, you know, federal government administration.

I second what Peter is saying, metsfan026, and in either event the reporting is on Form W-2 in the employer's name (again, assuming this is not a governmental plan) and FITW is applicable. FICA should already have been withheld at the time of deferral, but if not it would be applicable at time of distribution.

For a governmental § 457(b) plan, distributions typically are processed using some combination of services of a trustee, custodian, or insurer and the recordkeeper. For a nongovernmental tax-exempt organization’s unfunded § 457(b) or § 457(f) plan, some employers process deferred compensation through the employer’s payroll function to support Form W-2 wage reporting and withholding. Others process deferred compensation with an investment or service provider that offers needed wage reporting and withholding services. The employer would check carefully its investment and service contracts.