LoCO: Low-rank Compositional Rotation Fine-tuning

Orthogonal parameter-efficient fine-tuning (PEFT) adapts pretrained weights through structure-preserving multiplicative transformations, but existing methods often conflate two distinct design choices: the subspace in which adaptation occurs and the transformation applied within that subspace. This paper introduces LOFT, a low-rank orthogonal fine-tuning framework that explicitly separates these two components. By viewing orthogonal adaptation as a multiplicative subspace rotation, LOFT provides a unified formulation that recovers representative orthogonal PEFT methods, including coordinate-, butterfly-, Householder-, and principal-subspace-based variants. More importantly, this perspective exposes support selection as a central design axis rather than a byproduct of a particular parameterization. We develop a first-order analysis showing that useful adaptation supports should be informed by the downstream training signal, motivating practical task-aware support selection strategies. Across language understanding, visual transfer, mathematical reasoning, and multilingual out-of-distribution adaptation, LOFT recovers principal-subspace orthogonal adaptation while gradient-informed supports improve the efficiency-performance trade-off under matched parameter, memory, and compute budgets. These results suggest that principled support selection is an important direction for improving orthogonal PEFT.

Low-Rank Adaptation (LoRA) is a popular parameter-efficient fine-tuning (PEFT) method that restricts weight updates to low-rank adapters, introducing a fixed low-rank inductive bias by optimizing in a low-dimensional subspace. In this work, we question whether a fixed-rank constraint is the most effective inductive bias for parameter-efficient fine-tuning. We introduce Learnable Rank LoRA (LR-LoRA), a PEFT method in which the adapter rank is learned during the training process. Instead of prescribing a uniform rank for all adapter layers, LR-LoRA allows the optimizer to determine the appropriate rank for each layer. Using this approach, we find substantial layer-wise variation in the learned ranks, with the attention and MLP layers in the transformer models exhibiting systematically different rank preferences. Across a range of language understanding and commonsense reasoning benchmarks, LR-LoRA achieves state-of-the-art performance in most settings and consistently outperforms strong PEFT baselines, demonstrating that a learnable rank provides a more flexible and effective inductive bias than fixed-rank adaptations.

Low-rank adaptation (LoRA) has emerged as the de facto standard for parameter-efficient fine-tuning (PEFT) of foundation models, enabling the adaptation of billion-parameter networks with minimal computational and memory overhead. Despite its empirical success and rapid proliferation of variants, it remains elusive which architectural choices, optimization techniques, and deployment constraints should guide practical method selection. This overview revisits LoRA through the lens of signal processing (SP), bridging modern adapter designs with classical low-rank modeling tools and inverse problems, as well as highlighting how SP principles can inform principled advances of fine-tuning approaches. Rather than providing a comprehensive enumeration and empirical comparisons of LoRA variants, emphasis is placed on the technical mechanisms underpinning these approaches to justify their effectiveness. These advances are categorized into three complementary axes: architectural design, efficient optimization, and pertinent applications. The first axis builds on singular value decomposition (SVD)-based factorization, rank-augmentation constructions, and cross-layer tensorization, while the second axis deals with initialization, alternating solvers, gauge-invariant optimization, and parameterization-aware methods. Beyond fine-tuning, emerging applications of LoRA are accounted across the entire lifecycle of large models, ranging from pre- and post-training to serving/deployment. Finally, open research directions are outlined at the confluence of SP and deep learning to catalyze a bidirectional frontier: classical SP tools provide a principled vocabulary for designing principled PEFT methods, while the unique challenges facing modern deep learning, especially the overwhelming scale and prohibitive overhead, also offer new research lines benefiting the SP community in return.