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SimCT: Recovering Lost Supervision for Cross-Tokenizer On-Policy Distillation

NeurIPS 2026 · Label-efficient and robust learning › Knowledge distillation · approach: Rethinking distillation objectives · 0 citations (OpenAlex)

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Proposes SimCT, a cross-tokenizer on-policy distillation method that expands the supervision space with minimal aligned multi-token units shared by teacher and student tokenizers, keeping the reverse-KL OPD loss unchanged.

Problem

On-policy distillation assumes teacher and student predict over the same token units; with heterogeneous tokenizers, exact shared-token matching discards much of the teacher signal.

Approach

Instead of changing the OPD objective, SimCT builds a common supervision space from shared tokens plus minimal aligned units (finest text continuations jointly tokenizable by both tokenizers), scoring multi-token units by length-normalized log-likelihood and normalizing over the candidate set before applying reverse KL.

Key results

Surprising findings

Limitations

Experimental setup

Datasets: GSM8K Orca-Math 200K OpenMathInstruct-1 MATH OpenCodeInstruct KodCode TACO CodeContests

Benchmarks: GSM8K MATH-500 MBPP LiveCodeBench-v6

Metrics: pass@1

Baselines: SimpleOPD DSKD ALM GOLD SFT

Builds on: on-policy distillation reverse KL universal logit distillation

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