Death of 457f participant

A participant in a 457 f arrangement passes away and the employer needs to pay the benefit to the surviving spouse. How is that handled from a tax and reporting standpoint? Does the W2 get reported under the participant's SSN or the beneficiary?

Any insight would be appreciated.

For income tax purposes, the amounts paid to the beneficiaries would be reported on a 1099-Misc using the beneficiaries' tax information and listing it as other income issued to beneficiary (I think Box 3 but confirm).  But a W-2 may also need to be issued depending on when the amounts are paid.  If the amounts are paid in the employee's year of death, a W-2 needs to be issued using the employee's SSN to report the FICA due.  Since not income to the employee don't fill out Box 1, but you need to fill out Box 3-6 for FICA and Medicare wage and tax informaiton.  If the amounts are paid in year following the year of the employee's death, the W-2 is not required.  

This is my recollection but I have some notes indicating the authorities as Rev. Ruls 71-146, 86-109 and, if I read my writing correctly, 64-150... so confirm.