@inproceedings{zhang-etal-2026-actd,
title = "{ACTD}: Anchor-Based Cross-Tokenizer Distillation with Residual Regularization",
author = "Zhang, Huiyi and
Li, Zijian and
Feng, Xiaocheng and
Ma, Weitao and
Yang, Xiaoliang and
Huang, Yichong and
Qin, Bing",
editor = "Lee, Hung-Yi and
Dev, Sunipa and
Li, Jessy and
Elliott, Desmond",
booktitle = "Proceedings of the 2026 Conference on Empirical Methods in Natural Language Processing",
month = oct,
year = "2026",
address = "Budapest, Hungary",
publisher = "Association for Computational Linguistics",
url = "https://aclanthology.org/2026.emnlp-main.1192/",
pages = "27304--27317",
ISBN = "979-8-89176-459-0",
abstract = "Knowledge distillation effectively transfers reasoning capabilities from large language models to lightweight student models. To enable knowledge transfer across disparate model families, researchers increasingly explore cross-tokenizer distillation. However, cross-tokenizer distillation remains challenging due to vocabulary and sequence misalignment, while approximate vocabulary alignment can introduce additional noise into distillation. To address these challenges, we propose Anchor-Based Cross-Tokenizer Distillation with Residual Regularization (ACTD). ACTD bridges structural heterogeneity through vocabulary and sequence alignment, while mitigating alignment noise via a novel anchor loss with residual regularization. We further extend this framework to a multi-teacher setting. Evaluated across five reasoning benchmarks with three distinct teacher models, ACTD achieves state-of-the-art performance. Moreover, its multi-teacher extension outperforms the strongest single-teacher and multi-teacher baselines, further demonstrating the robustness of our method."
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<abstract>Knowledge distillation effectively transfers reasoning capabilities from large language models to lightweight student models. To enable knowledge transfer across disparate model families, researchers increasingly explore cross-tokenizer distillation. However, cross-tokenizer distillation remains challenging due to vocabulary and sequence misalignment, while approximate vocabulary alignment can introduce additional noise into distillation. To address these challenges, we propose Anchor-Based Cross-Tokenizer Distillation with Residual Regularization (ACTD). ACTD bridges structural heterogeneity through vocabulary and sequence alignment, while mitigating alignment noise via a novel anchor loss with residual regularization. We further extend this framework to a multi-teacher setting. Evaluated across five reasoning benchmarks with three distinct teacher models, ACTD achieves state-of-the-art performance. Moreover, its multi-teacher extension outperforms the strongest single-teacher and multi-teacher baselines, further demonstrating the robustness of our method.</abstract>
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%0 Conference Proceedings
%T ACTD: Anchor-Based Cross-Tokenizer Distillation with Residual Regularization
%A Zhang, Huiyi
%A Li, Zijian
%A Feng, Xiaocheng
%A Ma, Weitao
%A Yang, Xiaoliang
%A Huang, Yichong
%A Qin, Bing
%Y Lee, Hung-Yi
%Y Dev, Sunipa
%Y Li, Jessy
%Y Elliott, Desmond
%S Proceedings of the 2026 Conference on Empirical Methods in Natural Language Processing
%D 2026
%8 October
%I Association for Computational Linguistics
%C Budapest, Hungary
%@ 979-8-89176-459-0
%F zhang-etal-2026-actd
%X Knowledge distillation effectively transfers reasoning capabilities from large language models to lightweight student models. To enable knowledge transfer across disparate model families, researchers increasingly explore cross-tokenizer distillation. However, cross-tokenizer distillation remains challenging due to vocabulary and sequence misalignment, while approximate vocabulary alignment can introduce additional noise into distillation. To address these challenges, we propose Anchor-Based Cross-Tokenizer Distillation with Residual Regularization (ACTD). ACTD bridges structural heterogeneity through vocabulary and sequence alignment, while mitigating alignment noise via a novel anchor loss with residual regularization. We further extend this framework to a multi-teacher setting. Evaluated across five reasoning benchmarks with three distinct teacher models, ACTD achieves state-of-the-art performance. Moreover, its multi-teacher extension outperforms the strongest single-teacher and multi-teacher baselines, further demonstrating the robustness of our method.
%U https://aclanthology.org/2026.emnlp-main.1192/
%P 27304-27317
Markdown (Informal)
[ACTD: Anchor-Based Cross-Tokenizer Distillation with Residual Regularization](https://aclanthology.org/2026.emnlp-main.1192/) (Zhang et al., EMNLP 2026)
ACL