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Are both reports for the same period? And even if they are, consider that one report's item might be on an accrual basis of accounting while the other report's similar item refers to an amount actually paid or received. Further, seemingly similar items might not be exactly the same in a particular report's query or instructions.

In general: any optional form of payment is "locked in" at its commencement date, such that no one is entitled to change it later. any J&S option will pay X to the retiree and some portion of X to his/her surviving spouse. The identity of such spouse is "locked in" at commencement date. Divorce and/or remarriage is irrelevant. Very likely, a QDRO is also irrelevant, primarily because most plans don't allow changing a J&S election after commencement, so a QDRO cannot force a plan to do something that is disallowed by the plan. However, some variations might exist (especially if the plan has a governmental sponsor), @Bill Presson's advice is essential.

I would at least double-check to see if the BPD says anything about how deferral elections may or may not apply to "imputed income" rather than a straight wage payment to the employee.