Client left his employment last year and received a payment of over $200,000 in deferred compensation. It is not reflected on the W-2 or any 1099.  I had the client inquire about this, and he received a response that "These accounts were set up as a non-prototype trust account, meaning tax reporting was not done from a 1099 standpoint.  1099s will not be generated.  I can provide historical statements as needed. Let me know what your accountant will need." 

Although I haven't seen anything to confirm it, the client tells me this was a nongovernmental 457b held in trust by the charitable employer, and he requested a lump-sum distribution upon separation of service.  Any suggestions on how to report this significant income item on the tax return?

What makes it even more complicated is that his home state, Pennsylvania, does not tax retirement income, but I don't know how this would be categorized without seeing any tax reporting.  Thanks in advance.