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Under review as a conference paper at ICLR 2027

Singular Energy-Aware Layer-Wise Rank Allocation for Accurate Low-Rank Fine-Tuning

Abstract

Fine-tuning large-scale neural networks in a low-rank space has become a popular strategy in the era of large language models (LLMs). However, most existing methods, such as low-rank reparameterization and low-rank adaptation (LoRA), assume a uniform rank across all layers. We provide practical insights into exploiting the learning capacity of low-rank models through layer-wise rank allocation. In particular, we find that the singular energy of gradients plays a key role in determining layer-wise ranks for strong downstream performance. Based on this observation, we propose a singular energy-aware (SEA) rank allocation scheme that can be applied to a broad class of low-rank fine-tuning methods. We further provide a theoretical analysis of the optimal rank in terms of retained energy after pruning. Extensive experiments demonstrate consistent improvements in downstream performance with negligible additional computational and memory overhead.

open until 14 Dec 2026

est. 32% chance this paper gets accepted at ICLR 2027.

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