The Fine-Tuning Trap: Evaluating Negative Transfer and the Role of PEFT in Sub-1B Mathematical Reasoning

Large language models (LLMs) remain expensive to fine-tune because full-parameter updates require substantial memory, compute, and per-task storage. We study whether saliency signals originally developed for pruning can be reused to choose where a model should adapt. We propose Super, a sparse parameter-efficient fine-tuning (PEFT) method that fixes a small trainable support using a Wanda-style activation-weighted magnitude score [Sun et al., 2023] computed from a calibration pass. We then introduce Supra, a hybrid adapter that combines this sparse update with LoRA while preserving a matched trainable-parameter budget through a simple budget-splitting rule. In single-seed Math17K arithmetic experiments on Llama-3.2-1B and Meta-Llama-3-8B, the best Super/Supra variants achieve the highest average accuracy among the tested schedule-selected adapter configurations. We also include a PaFi-style magnitude-only support as a closest training-free sparse baseline and find that low-score supports under both magnitude and Wanda-style orderings can be effective. These results suggest that simple pruning-inspired orderings can provide useful fixed sparse supports for PEFT, especially when combined with low-rank adapters.

Advanced reasoning in LLMs on challenging domains like mathematical reasoning can be tackled using verifiable rewards based reinforced fine-tuning (ReFT). In standard ReFT frameworks, a behavior model generates multiple completions with answers per problem, for the answer to be then scored by a reward function. While such RL post-training methods demonstrate significant performance improvements across challenging reasoning domains, the computational cost of generating completions during training with multiple inference steps makes the training cost non-trivial. To address this, we draw inspiration from off-policy RL, and speculative decoding to introduce a novel ReFT framework, dubbed Nested-ReFT, where a subset of layers of the target model acts as the behavior model to generate off-policy completions during training. The behavior model configured with dynamic layer skipping per batch during training decreases the inference cost compared to the standard ReFT frameworks. Our theoretical analysis shows that Nested-ReFT yields unbiased gradient estimates with controlled variance. Our empirical analysis demonstrates improved computational efficiency measured as tokens/sec across multiple math reasoning benchmarks and model sizes. Additionally, we explore three variants of bias mitigation to minimize the off-policyness in the gradient updates that allows for maintaining performance that matches the baseline ReFT performance.

Parameter-efficient finetuning (PEFT) has become the standard approach for adapting large language models, yet evaluations largely emphasize downstream accuracy while overlooking the retention of pretrained capabilities. We argue that PEFT should be assessed through the stability-plasticity dilemma: the trade-off between target-task adaptation and resistance to forgetting. We introduce PEFT-Arena, a benchmark that jointly measures downstream performance and general capability retention. Across methods, we find distinct stability-plasticity profiles; under comparable parameter budgets, orthogonal finetuning achieves the most favorable Pareto frontier. To explain these differences, we analyze PEFT updates from two geometric perspectives. In weight space, spectral analysis reveals how parameterizations interact with the pretrained singular-value structure. In activation space, retention metrics show whether finetuning preserves or distorts general-capability representations, with forgetting linked to non-isometric representation distortion. Finally, an analysis shows that final SFT checkpoints often overshoot a better target-retention operating point. Inspired by this, we present case studies of a post-hoc improvement with path-wise rewinding.