Distribution from a 457 Plan

Are distributions from a 457 Plan processed through payroll?  That's what someone is telling me, I just wanted to be sure

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.

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.