Challenge: Recent efforts to distill large reasoning models into smaller lightweight models have shown competitive performances.
Approach: They propose to distill long Chain-of-Thought data to improve SFT and RL methods by constructing data from scratch using Monte Carlo Tree Search.
Outcome: The proposed method significantly improves reasoning performance on various benchmarks such as math (GSM8K, MATH, AIME).

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One Missing Piece for Open-Source Reasoning Models: A Dataset to Mitigate Cold-Starting Short CoT LLMs in RL (2025.acl-industry)

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Challenge: Existing large reasoning models are limited by their closed nature and high API costs and safety issues.
Approach: They propose to build a long CoT dataset with existing short CoT LLMs that are not trained for inference-time scaling.
Outcome: The proposed model achieves quality comparable to—or slightly below—R1 and is able to think longer and provide control over the thought budget to better manage the overthinking problem.
Distilling Reasoning Capabilities into Smaller Language Models (2023.findings-acl)

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Challenge: a step-by-step reasoning approach like chain of thought has proved to be effective in eliciting reasoning abilities in large language models.
Approach: They propose a knowledge distillation approach that leverages CoT reasoning capabilities of larger models and distills them into smaller models.
Outcome: The proposed scheme boosts the performance of smaller models over 70% on multiple reasoning datasets.
PaD: Program-aided Distillation Can Teach Small Models Reasoning Better than Chain-of-thought Fine-tuning (2024.naacl-long)

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Challenge: Large language models excel in various tasks, but their huge size and inaccessibility of parameters present challenges for practical deployment.
Approach: They propose to use CoT data to distill task-specific ability from large language models to smaller models . they use reasoning programs to suppress errors in distilled data and improve distillation quality .
Outcome: The proposed model outperforms LLMs on arithmetic reasoning, symbolic reasoning, and general ability.
Improving Reasoning Capabilities in Small Models through Mixture-of-layers Distillation with Stepwise Attention on Key Information (2025.emnlp-main)

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Challenge: Existing methods focus on transferring teacher-generated rationales to student models, but do not explore teachers’ dynamic attention towards critical information during reasoning.
Approach: They propose a method that transfers the teacher’s stepwise attention on key information to the student model and a Mixture of Layers module that allows dynamic alignment between the teacher and student.
Outcome: The proposed framework achieves consistent performance improvements across multiple mathematical and commonsense reasoning datasets.
Capture the Key in Reasoning to Enhance CoT Distillation Generalization (2025.acl-long)

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Challenge: Existing distillation methods for Large Language Models (LLMs) focus on fine-tuning student SLMs on correct data, resulting in students struggling to learn the key instead of analyzing mistakes according to correct solutions.
Approach: They propose a method that exposes key reasoning steps rather than simple fine-tuning students' CoTs data by using a set of prompts with similar reasoning paths but divergent conclusions.
Outcome: The proposed method improves student SLMs' ability to learn key reasoning steps rather than fine-tuning them on teacher data.
Unveiling the Key Factors for Distilling Chain-of-Thought Reasoning (2025.findings-acl)

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Challenge: Large Language Models (LLMs) excel in reasoning tasks through Chain-of-Thought prompting.
Approach: They examine the factors influencing CoT distillation including granularity, format and teacher model.
Outcome: The proposed model is based on four teacher models and seven student models across seven mathematical and commonsense reasoning datasets.
Distilling the Essence: Efficient Reasoning Distillation via Sequence Truncation (2026.findings-acl)

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Challenge: a large reasoning model (LRM) training on large amounts of reasoning data is computationally expensive.
Approach: They propose a method to quantify computation-quality tradeoffs as a function of sequence length.
Outcome: The proposed method reduces training time, memory and FLOPs by 50% on long training sequences while retaining the full-sequence performance.
When Internalization Fails: Finding Better Targets for Reasoning Compression (2026.findings-acl)

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Challenge: Reasoning language models generate long reasoning traces that increase latency and cost.
Approach: They compare three approaches to shorten reasoning traces by inference-time truncation . they use Implicit Chain-of-Thought-style curricula that progressively shorten the teacher trace .
Outcome: The proposed methods work well on GSM8K and multiplication tasks.
CODI: Compressing Chain-of-Thought into Continuous Space via Self-Distillation (2025.emnlp-main)

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Challenge: Prior implicit CoT methods have underperformed in terms of efficiency and robustness by relying on natural language tokens for reasoning.
Approach: They propose a training framework that compresses natural language CoT into continuous space by aligning hidden states of a designated token.
Outcome: The proposed framework outperforms the existing state-of-the-art in 3.1x compression rate and 28.2% accuracy on GSM8k scale.
Pru-CoT: Towards Efficient Reasoning Distillation via Pruning Chain-of-Thought (2026.findings-acl)

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Challenge: Existing heuristics fail to capture global causal logic due to rigid rules and limited search spaces.
Approach: They propose a framework that extracts the essential logical structure from reasoning chains.
Outcome: Experiments show that Pru-CoT models generate more compact reasoning paths compared to models trained on verbose data.

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