A physical layer device for a network interface includes a reconciliation device that includes a first interface that outputs data. A physical coding sublayer (PCS) device communicates with the first interface and includes an encoder that encodes the data to produce an encoded data block including an offset portion and n data blocks, each including at least one of data portions and control code portions. The encoder is capable of locating the control code portions within any of the n data blocks based on the offset portion.