Abstract

Low-Rank Adaptation is widely used for parameter-efficient fine-tuning, yet existing methods typically assign the same adapter rank to every transformer layer despite their heterogeneous adaptation requirements. In this work, we show theoretically and empirically that uniform rank allocation is fundamentally suboptimal. Motivated by this observation, we propose LAARA (Layer Aware Adaptive Rank Allocation framework), a search-free framework that dynamically allocates ranks using lightweight diagonal Fisher estimates computed during training. LAARA combines projection-wise normalization, logarithmic compression, blended adapter importance estimation, and a vote-to-change dampening mechanism to produce stable and efficient rank adaptation. Experiments on GLUE and MathInstruct benchmark demonstrate that LAARA consistently matches or outperforms popular state of the art approaches such as LoRA, AdaLoRA, DyLoRA, and Bitfit while using significantly fewer trainable parameters. Our results show that Fisher-guided rank allocation provides a principled and effective foundation for adaptive parameter-efficient fine-tuning. The code is publicly available at: https://anonymous.4open.science/r/LAARA-D305/LAARA.py

1 Introduction↩︎

2 Theoretical Analysis↩︎

2.0.0.1 Connecting theory to empirical observations.

Observations 1 and 2 together imply that transformer layers differ systematically in required adaptation capacity , formalized in Theorem 1, which proves that uniform rank is suboptimal under inter-layer Fisher heterogeneity. Observation 3 further shows that this variation follows a structured depth-wise pattern, formalized in Theorem 2, which establishes that gradient norms as Fisher proxies induce a monotonic rank schedule across layers. Together, both theorems provide a principled justification for layer-adaptive rank allocation and directly motivate LAARA (Sections 2.22.37.5).

2.1 Setup and Notation↩︎

Consider a transformer with \(L\) layers indexed by \(\ell \in \{1,\dots,L\}\), where larger \(\ell\) denotes layers closer to the task loss. LoRA parameterized the update at layer \(\ell\) as \(\Delta W_\ell = B_\ell A_\ell\), where \(B_\ell \in \mathbb{R}^{d_{\text{out}} \times r_\ell}\), \(A_\ell \in \mathbb{R}^{r_\ell \times d_{\text{in}}}\), and \(r_\ell\) is the adapter rank. Standard LoRA fixes \(r_\ell = r\) for all \(\ell\); LAARA relaxes this constraint. Let \(\theta_\ell = \{A_\ell, B_\ell\}\) denote the trainable parameters at layer \(\ell\) and \(\mathcal{L}(\theta)\) the downstream loss. The layer-wise FIM is: \[\mathbf{F}_\ell = \mathbb{E}_{(x,y)\sim\mathcal{D}}\!\left[ \nabla_{\theta_\ell}\log p(y|x;\theta)\, \nabla_{\theta_\ell}\log p(y|x;\theta)^\top \right].\] To quantify the intrinsic dimensionality of \(\mathbf{F}_\ell\), we use the effective rank: \[\mathrm{erank}(\mathbf{F}_\ell) = \exp\!\left(-\sum_{i=1}^{p}\bar{\lambda}_i\log\bar{\lambda}_i\right), \quad \bar{\lambda}_i = \frac{\lambda_i}{\sum_j \lambda_j},\] which measures the Shannon entropy of the normalized eigenvalue distribution: a low value indicates a concentrated spectrum adaptable with a compact update; a high value demands larger adapter capacity. We denote by \(r_\ell^{*}\) the optimal rank of layer \(\ell\): the minimum rank sufficient to reduce approximation error below a prescribed tolerance \(\varepsilon > 0\) (Definition 1).

2.2 RQ1: Uniform Rank Allocation is Suboptimal↩︎

We first formalize the conditions under which uniform rank allocation provably fails. Two mild assumptions on the Fisher geometry of the pretrained model suffice.

2.2.1 Assumptions↩︎

Assumption 1 (Positive-definite Fisher). For every layer \(\ell \in \{1,\ldots,L\}\), the Fisher Information Matrix \(\boldsymbol{F}_{\ell}\) is positive definite, i.e.all eigenvalues satisfy \(\lambda_{i}(\boldsymbol{F}_{\ell}) > 0\).

Remark 1. Assumption 1 holds generically when the model is identifiable and the training distribution has full support over the input space — conditions satisfied in practice for large language models finetuned on sufficiently rich datasets [1], [2].

Assumption 2 (Heterogeneous Fisher spectra). There exist two layers \(\ell, \ell' \in \{1,\ldots,L\}\), \(\ell \ne \ell'\), whose Fisher matrices have different effective ranks: \[\mathrm{erank}(\boldsymbol{F}_{\ell}) \;\ne\; \mathrm{erank}(\boldsymbol{F}_{\ell'}).\]

Remark 2. Assumption 2 is well-supported both theoretically and empirically. [3] showed via singular value analysis that importance scores of incremental weight matrices vary substantially across transformer layers. [4] demonstrate using Fisher information that different layers exhibit markedly different parameter sensitivities. [2] proved theoretically that the eigenvalue distribution of the FIM in deep networks is highly non-uniform across layers which is consistent with our empirical finding in Fig. [fig2], where the Fisher trace of Layer 11 exceeds that of Layer 0 by nearly two orders of magnitude.

2.2.2 Optimal Rank and Its Fisher Lower Bound↩︎

Definition 1 (Optimal LoRA rank). Fix a tolerance \(\varepsilon > 0\). The optimal rank* \(r_{\ell}^{*}\) for layer \(\ell\) is the smallest rank for which a LoRA adapter can match the full-rank update to within \(\varepsilon\): \[r_{\ell}^{*} \;=\; \min\left\{ r \in \mathbb{Z}_{>0} \;\Big|\; \min_{\boldsymbol{B}_{\ell},\boldsymbol{A}_{\ell}} \mathbb{E}\!\left[\mathcal{L}(\boldsymbol{W}_{\ell} + \boldsymbol{B}_{\ell}\boldsymbol{A}_{\ell}) \right] - \mathcal{L}^{*} \;\le\; \varepsilon \right\},\] where \(\mathcal{L}^{*}\) is the loss achieved by the optimal full-rank update at layer \(\ell\), with all other layers held fixed.*

The following two lemmas connect the optimal rank to the Fisher geometry of each layer and establish that heterogeneous Fisher spectra necessarily imply heterogeneous optimal ranks.

Lemma 1 (FIM effective rank lower-bounds optimal rank). Under Assumption 1, for any tolerance \(\varepsilon > 0\) there exists a constant \(c(\varepsilon) > 0\), depending only on \(\varepsilon\) and \(\mathcal{L}\), such that \(r_{\ell}^{*} \;\ge\; c(\varepsilon) \cdot \mathrm{erank}(\boldsymbol{F}_{\ell}).\)

Remark 1. Lemma 1 establishes that layers with higher effective Fisher rank require higher-rank LoRA adapters to achieve the same approximation tolerance, directly formalizing the empirical observation that later transformer layers which accumulate substantially larger Fisher traces (Figure [fig3]), cannot be adequately adapted with a uniform rank.

Lemma 2 (Effective rank varies across layers). Under Assumptions 1 and 2, the optimal ranks \(r_{\ell}^{*}\) are not identical across all layers: \[\exists\; \ell, \ell' : \quad r_{\ell}^{*} \;\ne\; r_{\ell'}^{*}.\]

2.2.3 Main Theorem for RQ1↩︎

Theorem 1 (Uniform rank allocation is suboptimal).

Under Assumptions 1 and 2, for any fixed rank \(r \in \mathbb{Z}_{>0}\) and any tolerance \(\varepsilon > 0\), the uniform rank assignment \(r_{\ell} = r\) for all \(\ell\) is suboptimal in the following sense: there exists at least one layer \(\ell^{+}\) for which the rank-\(r\) adapter fails to achieve tolerance \(\varepsilon\), we define this as follows: \[\min_{\boldsymbol{B}_{\ell^{+}},\boldsymbol{A}_{\ell^{+}}} \mathbb{E}\!\left[ \mathcal{L}(\boldsymbol{W}_{\ell^{+}} + \boldsymbol{B}_{\ell^{+}}\boldsymbol{A}_{\ell^{+}}) \right] - \mathcal{L}^{*} \;>\; \varepsilon,\] or at least one layer \(\ell^{-}\) for which rank \(r\) strictly exceeds the minimum rank needed to achieve tolerance \(\varepsilon\): \[r > r_{\ell^{-}}^{*}.\] Moreover, the total excess loss under uniform rank satisfies: \[\begin{align} \sum_{\ell=1}^{L} \left( \mathcal{L}(\boldsymbol{\phi}_{r}^{*,\ell}) - \mathcal{L}(\boldsymbol{\phi}^{*,\ell}) \right) \;\ge\;& \\ \frac{c(\varepsilon)}{2} \sum_{\ell=1}^{L} \max\!\left(0,\;\mathrm{erank}(\boldsymbol{F}_{\ell}) - r\right)^{2} \lambda_{\min}(\boldsymbol{F}_{\ell})\,\|\boldsymbol{\phi}^{*,\ell}\|^{2} \end{align}\] which is strictly positive whenever \(r < \max_{\ell}\, \mathrm{erank}(\boldsymbol{F}_{\ell})\).

Remark 1. Theorem 1 answers RQ1 definitively. The excess loss bound grows with the gap between the uniform rank \(r\) and the layer-wise effective Fisher rank layers that are under-ranked contribute a penalty proportional to \(\lambda_{\min}(\boldsymbol{F}_{\ell})\), the smallest eigenvalue of their Fisher matrix. Crucially, no fixed choice of \(r\) simultaneously minimizes this bound across all layers: setting \(r\) high enough to cover the most informative layers wastes capacity on less informative ones, while setting \(r\) low wastes the budget of informative layers.

2.3 RQ2: Gradient Norms Induce a Structured Rank Pattern Across Layers↩︎

We now show that the expected gradient norm at layer \(l\) is monotonically non-increasing as the layer index moves away from the loss, establishing that layer depth induces a structured pattern in the quantity that governs rank need.

2.3.1 Assumptions↩︎

Assumption 3 (Bounded, Lipschitz-continuous activation). Each transformer sub-layer applies an activation function \(\phi : \mathbb{R} \to \mathbb{R}\) that is \(\beta\)-Lipschitz, i.e.\(|\phi'(z)| \le \beta\) for all \(z \in \mathbb{R}\), with \(0 < \beta \le 1\).

Assumption 4 (Bounded weight matrices). For each layer \(l\), the spectral norm of the weight matrix satisfies \(\|\boldsymbol{W}_{l}\|_{2} \le \gamma\) for some finite constant \(\gamma > 0\).

2.3.2 Lemmas↩︎

Lemma 3 (Backpropagation recurrence). Let \(\boldsymbol{g}_{l} = \nabla_{\boldsymbol{h}_{l}}\mathcal{L}\) denote the gradient of the loss with respect to the hidden state \(\boldsymbol{h}_{l} \in \mathbb{R}^{d}\) at layer \(l\). Under Assumptions 3 and 4, the backward pass satisfies the recurrence: \[\boldsymbol{g}_{l-1} \;=\; \boldsymbol{J}_{l}^{\top}\boldsymbol{g}_{l}, \quad l = L, L-1, \ldots, 2,\] where \(\boldsymbol{J}_{l} = \frac{\partial \boldsymbol{h}_{l}}{\partial \boldsymbol{h}_{l-1}} \in \mathbb{R}^{d \times d}\) is the Jacobian of layer \(l\)’s mapping, and \(\|\boldsymbol{J}_{l}\|_{2} \le \beta\gamma\).

Lemma 4 (Gradient norm is non-increasing toward earlier layers). Under Assumptions 3, 4, if \(\beta\gamma \le 1\), then for all \(l \in \{2, \ldots, L\}\): \[\label{eq:grad-monotone} \|\boldsymbol{g}_{l-1}\|_{2} \;\le\; \|\boldsymbol{g}_{l}\|_{2}.\qquad{(1)}\] Consequently, the sequence \((\|\boldsymbol{g}_{l}\|_{2})_{l=1}^{L}\) is monotonically non-decreasing from layer \(1\) to layer \(L\).

Lemma 5 (Gradient norm of weight parameters is non-increasing toward earlier layers). Under the same assumptions as Lemma 4, the expected squared Frobenius norm of the gradient with respect to the weight matrix \(\boldsymbol{W}_{l}\) satisfies: \[\mathbb{E}\!\left[ \|\nabla_{\boldsymbol{W}_{l-1}}\mathcal{L}\|_{F}^{2} \right] \;\le\; (\beta\gamma)^{2} \mathbb{E}\!\left[ \|\nabla_{\boldsymbol{W}_{l}}\mathcal{L}\|_{F}^{2} \right].\]

2.3.3 Main Theorem for RQ2↩︎

Theorem 2 (Gradient norms induce a structured, monotonic rank pattern).

Under Assumptions 3, 4, with \(\beta\gamma \le 1\), the expected gradient Frobenius norm satisfies \[\label{eq:gradient-chain} \mathbb{E}\!\left[ \|\nabla_{\boldsymbol{W}_{l}}\mathcal{L}\|_{F}^{2} \right] \;\le\; (\beta\gamma)^{2(L-l)}\, \mathbb{E}\!\left[ \|\nabla_{\boldsymbol{W}_{L}}\mathcal{L}\|_{F}^{2} \right] \quad \forall\, l \le L.\tag{1}\] Since the expected gradient Frobenius norm is a consistent estimator of \(\mathrm{tr}(\boldsymbol{F}_{l})\), the layer-wise Fisher trace satisfies: \[\label{eq:fisher-trace-chain} \mathrm{tr}(\boldsymbol{F}_{l}) \;\le\; (\beta\gamma)^{2(L-l)}\,\mathrm{tr}(\boldsymbol{F}_{L}) \quad \forall\, l \le L.\tag{2}\] Consequently, from lemma 1 the optimal rank \(r_{l}^{*}\) satisfies: \[\label{eq:rank-pattern} r_{l}^{*} \;\le\; r_{l+1}^{*} \quad \forall\, l \in \{1,\ldots,L-1\},\tag{3}\] i.e.the optimal rank is non-decreasing from the first layer to the last, forming a structured monotonic profile with depth. The complete proofs of the lemmas and theorems are provided in Appendix Section 7.5.

3 Proposed Method↩︎

Building on the empirical and theoretical analysis above, we present LAARA, which allocates layer-wise adapter capacity from Fisher information estimates computed during training across four components: dynamic LoRA parameterization, Fisher information estimation, adaptive rank allocation, and a vote-based dampening mechanism.

3.1 Dynamic LoRA Parameterization↩︎

LoRA [5] adapts a pretrained weight matrix \(W_0 \in \mathbb{R}^{m \times n}\) by introducing a low-rank update \(\Delta W = BA\), where \(B \in \mathbb{R}^{d_{\text{out}} \times r}\) and \(A \in \mathbb{R}^{r \times d_{\text{in}}}\) with \(r \ll \min(m,n)\). Unlike standard LoRA, which employs a fixed uniform rank across all layers, our method dynamically adjusts the rank during training. The adapted weight matrix is represented as: \[W = W_0 + \frac{\alpha}{r}\Delta W, \qquad \Delta W = BA,\] where \(\alpha\) is a scaling hyperparameter used to maintain stable output magnitudes across different rank values. For each targeted linear projection \(W \in \mathbb{R}^{d_{\text{out}} \times d_{\text{in}}}\), LoRA introduce trainable low-rank adapter matrices \(A \in \mathbb{R}^{r \times d_{\text{in}}}\) and \(B \in \mathbb{R}^{d_{\text{out}} \times r}\). The forward pass is defined as: \[h = Wx + \frac{\alpha}{r}\,BAx, \label{eq:lora95forward}\tag{4}\] where the pretrained weight matrix \(W\) remains frozen throughout training. Following the standard LoRA initialization strategy, \(A\) is initialized from a normal distribution while \(B\) is initialized to zero, ensuring that the adapter initially contributes no perturbation to the pretrained model.

3.1.0.1 Rank adaptation.

When layer \(\ell\) is updated from rank \(r\) to \(r'\), adapter matrices are resized in-place. For rank increases (\(r' > r\)), the additional \(r'-r\) rows of \(A\) are randomly initialised and corresponding columns of \(B\) set to zero, preserving learned directions while adding capacity. For rank decreases (\(r' < r\)), components are pruned by importance score: \[\phi_i = \|B[:,i]\|_2 \cdot \|A[i,:]\|_2, \quad i = 1,\ldots,r, \label{eq:importance}\tag{5}\] retaining only the top-\(r'\) components, consistent with prior low-rank pruning [3], [5]. To determine how capacity should be redistributed across layers, we estimate layer sensitivity via empirical Fisher information derived from adapter gradients.

3.2 Fisher Information Estimation↩︎

The diagonal Fisher information for a parameter \(\theta\) under loss \(\mathcal{L}\) is defined as: \[\mathcal{F}(\theta) = \mathbb{E}\!\left[ \left( \frac{\partial \mathcal{L}}{\partial \theta} \right)^2 \right]. \label{eq:fisher95diag}\tag{6}\]

We approximate \(\mathcal{F}\) using the empirical trace of squared gradients over a mini-batch: \[F_l^{(t)} = \sum_i \left(g_i^{(t)}\right)^2, \label{eq:fisher95trace}\tag{7}\] where \(g_i^{(t)}\) denotes the gradient of the loss with respect to the \(i^{\text{th}}\) LoRA parameter in layer \(l\) at optimization step \(t\). We maintain separate Fisher estimates for the \(A\) and \(B\) adapter matrices, denoted by \(F_{l,A}^{(t)}\) and \(F_{l,B}^{(t)}\), respectively. To reduce gradient variance and stabilize importance estimation, both quantities are tracked using an exponential moving average (EMA): \[\hat{F}_{l,\cdot}^{(t)} = \beta \hat{F}_{l,\cdot}^{(t-1)} + (1-\beta)F_{l,\cdot}^{(t)}, \label{eq:ema}\tag{8}\] where \(\beta \in (0,1)\) denotes the EMA decay factor. Bias correction is further applied to compensate for initialization effects during early optimization steps: \[\tilde{F}_{l,\cdot}^{(t)} = \frac{\hat{F}_{l,\cdot}^{(t)}}{1-\beta^t}. \label{eq:bias95correction}\tag{9}\]

The resulting Fisher estimates provide a measure of layer-wise adaptation sensitivity. However, raw Fisher values often exhibit substantial scale variations across projection types, making them unsuitable for direct rank assignment. We therefore introduce a normalized and compressed scoring mechanism to derive stable rank allocation signals.

3.3 Rank Allocation↩︎

3.3.0.1 Per-projection normalization.

Raw Fisher traces can differ significantly across projection types (e.g., query versus value projections), causing certain projections to dominate the allocation process. To mitigate this issue, we normalize Fisher scores independently within each projection type \(p \in \{\texttt{query\_proj}, \texttt{value\_proj}, \ldots\}\): \[s_{l,p} = \frac{ \tilde{F}_{l,p} - \min_{l'} \tilde{F}_{l',p} }{ \max_{l'} \tilde{F}_{l',p} - \min_{l'} \tilde{F}_{l',p} + \epsilon }, \label{eq:norm}\tag{10}\] yielding normalized per-projection scores \(s_{l,p} \in [0,1]\).

3.3.0.2 Log compression.

To reduce the influence of extreme outliers and encourage smoother rank distributions, we apply logarithmic compression: \[\hat{s}_{l,p} = \frac{ \log(1+\gamma s_{l,p}) }{ \log(1+\gamma) }, \label{eq:log95compress}\tag{11}\] where \(\gamma > 0\) controls the compression strength. This transformation preserves the relative ordering of layers while attenuating disproportionately large Fisher responses.

3.3.0.3 Blended signal.

To obtain a unified layer-wise importance estimate, we combine the compressed scores derived from the \(A\) and \(B\) adapters using weighted aggregation: \[\hat{s}_l = \alpha_b \hat{s}_{l,A} + (1-\alpha_b)\hat{s}_{l,B}, \label{eq:blend}\tag{12}\] where \(\alpha_b \in [0,1]\) controls the relative contribution of the two adapter components. This blended formulation captures complementary adaptation dynamics from both low-rank projection matrices, resulting in a more stable and representative importance signal for rank allocation. Setting \(\alpha_b = 1\) yields a signal derived solely from the \(A\) adapter, while \(\alpha_b = 0.5\) assigns equal importance to both matrices. Each projection type is normalized independently before blending to avoid scale inconsistencies.

3.3.0.4 Integer rank assignment.

The blended importance score is subsequently transformed into a discrete layer-wise LoRA rank using a bounded linear mapping: \[r_l = \operatorname{clip} \left( \operatorname{round} \left( r_{\min} + (r_{\max}-r_{\min})\hat{s}_l \right), r_{\min}, r_{\max} \right), \label{eq:rank95assign}\tag{13}\] where \(r_{\min}\) and \(r_{\max}\) denote the minimum and maximum allowable adapter ranks, respectively.

This formulation allocates larger ranks to Fisher-sensitive layers while compressing under-utilized layers, improving parameter efficiency without degrading downstream performance. Although the adaptive allocation strategy dynamically redistributes representational capacity during training, noisy gradient estimates may still induce unstable rank fluctuations. To address this issue, we introduce a vote-based dampening mechanism that stabilizes rank transitions over time.

3.4 Vote-to-Change Dampening↩︎

Frequent rank changes can destabilize optimization because each update partially disrupts optimizer momentum associated with the affected parameters. To suppress rapid oscillations, we introduce a vote-to-change mechanism in which a rank update for layer \(l\) is committed only when the same target rank is proposed consistently for \(\tau\) consecutive update steps: \[r_l^{\star} = \begin{cases} r_l, & \text{if the last } \tau \text{ proposals equal } r_l, \\ r_l^{\text{current}}, & \text{otherwise.} \end{cases} \label{eq:dampening}\tag{14}\]

Once a rank update is accepted, the corresponding vote buffer is reset, requiring the layer to accumulate another sequence of \(\tau\) consistent proposals before any subsequent modification can occur. This hysteresis-inspired mechanism suppresses cyclic rank oscillations caused by greedy updates and leads to more stable adaptive rank convergence. The algorithm of the LAARA framework is described in Algorithm 2.

Figure 1: Final rank value vs layer index on STS-B dataset.
Table 1: Comparison of parameter-efficient fine-tuning methods on GLUE benchmarks.
Method # Params MNLI SST-2 CoLA QQP QNLI RTE MRPC STS-B
m/mm Acc MCC F1 Acc Acc F1 Pearson
Full FT 185,310,724 91.50/91.60 96.10 62.23 89.50 93.80 76.89 89.90 91.90
BitFit 619,778 89.10/88.90 94.04 66.49 83.86 89.35 78.70 90.94 91.14
LoRA 887,042 90.55/90.32 94.83 68.00 85.40 93.30 85.20 92.55 91.64
AdaLoRA 1,330,563 90.88/90.71 95.64 66.79 88.71 91.48 81.59 93.24 91.86
DyLoRA 887,042 89.99/89.72 95.76 65.67 89.40 92.55 85.92 89.22 90.87
LAARA (Ours) 851,522 91.42/91.18 96.02 69.18 89.86 94.11 87.73 93.45 91.65

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Table 2: Performance comparison of parameter-efficient fine-tuning methods using query, key, value, and output projection matrices (\(W_q\), \(W_k\), \(W_v\), \(W_o\)) as target modules.
Method # Params CoLA STS-B RTE
MCC Pearson Acc
BitFit 619,778 61.65 89.47 73.29
LoRA 1,034,498 68.00 91.62 84.48
DyLoRA 1,034,498 63.20 91.19 87.73
AdaLoRA 1,256,114 69.20 91.87 80.51
LAARA (Ours) 987,042 68.88 91.91 88.09

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4 Experiments↩︎

4.1 Experimental Setup↩︎

4.1.0.1 Model and datasets.

Table 3: Performance comparison on MathInstruct dataset usingLlama-3.2-3B.
Method # Params Accuracy (%)
BitFit 98,304 19.40
LoRA 4,587,520 24.50
DyLoRA 4,587,520 23.10
AdaLoRA 5,160,960 23.80
LAARA (Ours) 3,808,512 27.20
Table 4: Performance comparison with rank \(r=64\) using query, key, value, and output projection matrices (\(W_q\), \(W_k\), \(W_v\), \(W_o\)) as target modules.
Method # Params CoLA STS-B RTE
MCC Pearson Acc
BitFit 619,778 61.65 89.47 73.29
LoRA 8,275,984 70.60 91.67 79.78
DyLoRA 8,275,984 67.92 91.42 82.31
AdaLoRA 8,942,336 70.11 91.88 78.94
LAARA (Ours) 6,104,512 71.08 92.01 84.66

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4.2 Results and Analysis↩︎

4.3 Parameter Efficiency↩︎

LAARA consistently reduces trainable parameters while improving performance across all settings. With \(W_q, W_k, W_v, W_o\) as target modules (Table 2), LAARA uses 987,042 parameters, a 4.6% fewer than LoRA/DyLoRA (1,034,498) and 21.4% fewer than AdaLoRA (1,256,114), while achieving the best results on RTE (88.09%) and STS-B (91.91%). At \(r{=}64\) (Table 4), the gap widens: LAARA uses 6,104,512 parameters, a 26.2% fewer than LoRA/DyLoRA (8,275,984) and 31.7% fewer than AdaLoRA (8,942,336), while outperforming all baselines on every task. On the generative reasoning setting (Table 3), LAARA uses 3,808,512 parameters, a 17.0% fewer than LoRA/DyLoRA (4,587,520) and 26.2% fewer than AdaLoRA (5,160,960), while achieving the highest accuracy (27.20%). These reductions follow directly from Fisher-guided allocation: layers with low Fisher trace are assigned \(r_{\min}\), reclaiming capacity that uniform-rank methods waste on less informative layers, with savings growing as the rank budget increases.

5 Conclusion↩︎

We presented LAARA, a parameter-efficient fine-tuning framework that allocates layer-wise ranks according to Fisher information estimates, without iterative search or auxiliary optimization. By concentrating adapter capacity in layers with high loss-landscape curvature and compressing it elsewhere, LAARA addresses the provable suboptimality of uniform rank allocation. A combination of EMA-smoothed Fisher estimation, projection-wise normalization, logarithmic compression, and vote-based dampening ensures that rank transitions are both principled and stable throughout training. Experimental results show that LAARA consistently matches or outperforms state of the art baselines at the same parameter budget, with particularly strong gains on reasoning-intensive tasks such as RTE.

6 Limitations↩︎

While LAARA consistently outperforms existing PEFT baselines, the diagonal Fisher approximation discards off-diagonal curvature and may underestimate true layer importance in some settings. Key hyperparameters including the rank update interval and Lora A/Lora B blend coefficient are fixed across tasks without extensive ablation. Future work will explore richer Fisher approximations, adaptive scheduling, and broader multi-architecture evaluations.

7 Appendix↩︎

7.1 Related Work↩︎

The increasing size of LLMs has made direct fine-tuning costly and often impractical, driving the development of a wide range of PEFT methods that enhance task-specific performance by introducing a small set of trainable parameters while keeping most pre-trained parameters fixed. Approaches like adapters [6], prefix-tuning [7], and prompt-tuning [8] exemplify this paradigm by integrating lightweight modules or augmenting input and hidden layers. Among PEFT approaches, LoRA [5] established a highly influential paradigm by decomposing weight updates into a pair of low-rank matrices while freezing the original pretrained weights. LoRA demonstrated that only a small fraction of trainable parameters is sufficient to achieve performance comparable to full fine-tuning across a variety of NLP tasks, while also avoiding additional inference latency through weight merging after training. This simplicity, efficiency, and strong empirical performance made LoRA the foundation for a rapidly growing family of PEFT methods.

Despite its effectiveness, LoRA employs a fixed rank across all transformer layers, assuming uniform adaptation requirements throughout the model. However, later studies showed that different layers exhibit heterogeneous adaptation behaviour, causing uniform rank allocation to either waste parameters or limit adaptation capacity in critical layers [9]. This limitation motivated a growing line of research on adaptive and dynamic rank allocation strategies for more efficient and effective PEFT. AdaLoRA [3] addressed this issue by reformulating LoRA updates through singular value decomposition and dynamically pruning singular values according to importance scores during training. DyLoRA [10] further relaxed the dependency on manual rank selection by jointly training nested adapters across multiple ranks, enabling inference-time rank selection without retraining. Subsequent works such as ARD-LoRA [11], DR-LoRA [12], and RA-LoRA [13] extended this direction by introducing layer-aware or training-aware rank allocation strategies, highlighting that the optimal adaptation capacity varies substantially across layers and tasks. In parallel, SoRA [14] incorporated sparsity-inducing gates into LoRA singular values to suppress redundant components, while GLoRA [15] generalized the low-rank parameterization itself to support broader adaptation structures. AutoPEFT [16] proposed an automatic configuration search framework for PEFT that jointly optimizes module type, insertion layers, and parameter budget using multi-objective Bayesian optimization. The method discovers Pareto-optimal and transferable PEFT configurations that outperform manually designed PEFT strategies while achieving performance comparable to full fine-tuning. However, AutoPEFT introduces additional search-time computational overhead and depends on a large configuration search space, which may limit efficiency and scalability for more complex large-scale tasks. L1RA [17] proposes a dynamic rank assignment strategy for LoRA fine-tuning that uses L1 regularization to prune redundant ranks and redistribute them across adapters under a fixed rank budget. The method improves parameter utilization and achieves comparable or better performance than standard LoRA while maintaining low computational overhead. However, the approach introduces additional optimization complexity for dynamic rank allocation and its effectiveness is primarily validated on limited benchmark settings, leaving large-scale generalization insufficiently explored.

Another line of research explored automated and data-driven mechanisms for determining adapter capacity. AutoLoRA [18] formulated rank selection as a meta-learning problem capable of generalizing across downstream tasks, although at the cost of expensive bi-level optimization. Dynamic Rank Assignment [17] instead employed online gradient-based heuristics to update ranks during training without relying on SVD decomposition. FlexoRA [19] introduced a continuous relaxation of rank allocation through reparameterization, while Bayesian LoRA Search [20] utilized Bayesian optimization to reduce the cost of exhaustive hyperparameter search. Collectively, these methods demonstrate that adaptive rank allocation is critical for improving the parameter-efficiency and robustness of LoRA-style fine-tuning, but many approaches still rely on iterative search procedures, auxiliary optimization objectives, or costly training-time adaptation.

Recent works have attempted to guide adaptation using activation statistics or information-aware criteria. AROMA [21] incrementally constructed adapters from rank-one components according to a relevance criterion, enabling autonomous low-rank matrix adaptation during training. Related studies have also investigated weight decomposition and compositional adaptation, such as DoRA [22], which separates magnitude and directional updates for improved adaptation stability, and LoraHub, which studies the composability of independently trained LoRA modules across tasks. These works collectively suggest that adaptation quality depends not only on parameter count, but also on how effectively the adapter subspace aligns with the underlying geometry of the pretrained model.

The Fisher Information Matrix (FIM) has long served as a principled tool for characterizing parameter importance and the geometry of neural network optimization. Natural gradient methods utilize the FIM as a Riemannian metric to perform optimization on the statistical manifold [23], while Elastic Weight Consolidation (EWC) [24] employs the diagonal Fisher to preserve important parameters during continual learning. Fisher-based pruning and compression methods have further shown that Fisher information provides reliable estimates of parameter sensitivity and contribution to model predictions. Despite its strong theoretical grounding, Fisher information has been only minimally explored in the context of PEFT and adaptive low-rank tuning. Existing LoRA variants largely rely on gradient magnitudes, activation statistics, sparsity regularization, or heuristic search strategies for rank determination. In contrast, our work directly utilizes Fisher information to estimate the adaptation sensitivity of each layer and allocate LoRA ranks accordingly, providing a statistically grounded and search-free framework for parameter-efficient fine-tuning. FLoE [25] leverages Fisher information to identify task-critical layers for sparse MoE-based adapter deployment and employs Bayesian optimization to automatically determine optimal layer-wise LoRA ranks without exhaustive hyperparameter search. Experimental results demonstrate that FLoE achieves strong efficiency–accuracy trade-offs, particularly in resource-constrained settings requiring rapid model adaptation. FiLoRA [26] introduces a Fisher information-guided PEFT framework that uses K-FAC-based curvature estimation to identify sensitive low-rank adaptation directions and optimize only a compact core matrix, thereby reducing trainable parameters while preserving performance. However, the method incurs additional computational overhead for Fisher matrix estimation and relies on static curvature information computed from limited downstream samples, which may restrict scalability and adaptability across diverse tasks.

7.2 Implementation Details↩︎

Following standard GLUE evaluation protocol, we report accuracy for MNLI (matched/mismatched), SST-2, QNLI, and RTE; Matthews Correlation Coefficient (MCC) for CoLA; F1-score for QQP and MRPC; and Pearson correlation for STS-B. All results are averaged over three runs with different random seeds. For all methods, the learning rate is selected from \(\{\)​4e-4, 5e-4, 8e-4, 1e-3, 1.2e-3, 2.2e-3\(\}\) and the best performing value per task is reported. LoRA and DyLoRA are configured with uniform rank \(r{=}8\), scaling \(\alpha{=}16\), batch size 64, and maximum sequence length 128, with the number of training epochs tuned per task; DyLoRA additionally performs rank search over \([2, 8]\) during training without retraining. AdaLoRA uses initial rank \(r_i{=}12\), target rank \(r_f{=}8\), scaling \(\alpha{=}16\), batch size 32, sequence length 128, with per-task training steps, warmup steps, rank update intervals, and regularization coefficient \(\gamma\) following [3]. LAARA uses initial rank \(r_{\text{init}}{=}4\), minimum rank \(r_{\min}{=}2\), maximum rank \(r_{\max}{=}8\), scaling \(\alpha{=}16\), EMA decay \(\beta{=}0.97\), warmup steps \(T_w{=}200\), rank update interval \(\Delta{=}200\), blend coefficient \(\alpha_b{=}0.5\), log compression \(\gamma{=}10\), and dampening patience \(\tau{=}2\), with adapters applied to \(W_q\) and \(W_v\) for the primary evaluation and additionally to \(W_k\) and \(W_o\) for the extended evaluation in Table 2. For Mathinstruct dataset, we have used max length=512, r=16,\(\alpha=32\), learning rate = 2e-4, with batch size of 4 and ran till 3 epochs. We have evaluated this on GSM8K dataset [27].

7.2.0.1 Baselines.

We compare LAARA against five baselines spanning a range of fine-tuning strategies: (i) Full fine-tuning (FT), which updates all model parameters and serves as an upper-bound reference; (ii) BitFit [28], a lightweight method that updates only bias terms; (iii) LoRA [5], the standard fixed uniform-rank baseline; (iv) AdaLoRA [3], which dynamically reallocates the parameter budget by pruning singular values during training; and (v) DyLoRA [10], which trains adapters simultaneously across a range of ranks.

7.3 Generalization to Mathematical Reasoning↩︎

Table 3 extends evaluation to MathInstruct dataset using Llama-3.2-3B, where LAARA achieves 27.20% accuracy, outperforming LoRA by +2.70% and AdaLoRA by +3.40% while using 17.0% fewer parameters than LoRA and 26.2% fewer than AdaLoRA. DyLoRA and AdaLoRA unperformed despite larger parameter budgets, consistent with our GLUE findings, confirming that Fisher-guided rank allocation generalizes beyond NLU classification to generative reasoning tasks.

7.4 Discussion↩︎

7.4.0.1 Why Fisher-guided allocation helps.

The consistent gains of LAARA over fixed-rank LoRA are explained by the three empirical observations. Fisher traces vary by nearly two orders of magnitude across layers (Observation 2), meaning that a uniform rank simultaneously over-allocates capacity to early layers and under-allocates it to late layers. By assigning ranks proportional to per-layer Fisher importance, LAARA concentrates its parameter budget where the loss landscape has the most curvature, precisely the layers that contribute most to downstream task adaptation.

7.4.0.2 Stability of rank allocation.

A practical concern with dynamic rank methods is training instability caused by frequent rank changes. LAARA addresses this through two mechanisms: the EMA-smoothed Fisher estimates (Eq. 8 ) reduce gradient noise, and the vote-to-change dampening (Eq. 14 ) prevents rank oscillation by requiring \(\tau = 2\) consecutive consistent proposals before committing a rank update. Together these ensure that rank transitions are both principled and stable, without introducing additional hyperparameters beyond those already present in standard LoRA.

Figure 2: LAARA

7.5 Proof↩︎

Proof of Lemma  1:

Proof. Step 1: Quadratic approximation of the loss.

Fix layer \(l\) and let \(\boldsymbol{\phi} = \mathrm{vec}(\Delta\boldsymbol{W}_{l}) \in \mathbb{R}^{dk}\) be the vectorised weight update for that layer (all other layers held fixed at their pre-trained values). By a second-order Taylor expansion of \(\mathcal{L}\) around \(\boldsymbol{\phi} = \boldsymbol{0}\), \[\label{eq:taylor} \mathcal{L}(\boldsymbol{\phi}) \;=\; \mathcal{L}(\boldsymbol{0}) \;+\; \nabla_{\boldsymbol{\phi}}\mathcal{L}(\boldsymbol{0})^{\!\top}\boldsymbol{\phi} \;+\; \tfrac{1}{2}\,\boldsymbol{\phi}^{\top}\boldsymbol{H}_{l}\boldsymbol{\phi} \;+\; O(\|\boldsymbol{\phi}\|^{3}),\tag{15}\] where \(\boldsymbol{H}_{l} = \nabla^{2}_{\boldsymbol{\phi}}\mathcal{L}(\boldsymbol{0}) \in \mathbb{R}^{dk \times dk}\) is the Hessian of the loss with respect to the parameters of layer \(l\). For cross-entropy loss at a local minimum of the pre-trained model, the gradient term \(\nabla_{\boldsymbol{\phi}}\mathcal{L}(\boldsymbol{0})\) is zero (the pre-trained model is approximately stationary), so \[\label{eq:taylor2} \mathcal{L}(\boldsymbol{\phi}) \;\approx\; \mathcal{L}(\boldsymbol{0}) \;+\; \tfrac{1}{2}\,\boldsymbol{\phi}^{\top}\boldsymbol{H}_{l}\boldsymbol{\phi}.\tag{16}\]

Step 2: Connecting the Hessian to the FIM.

Under standard regularity conditions (Bartlett identity, [29]), the Fisher Information Matrix \(\boldsymbol{F}_{l}\) and the Hessian of the negative log-likelihood are related by \[\label{eq:fisher-hessian} \boldsymbol{H}_{l} \;=\; \boldsymbol{F}_{l} \;+\; \boldsymbol{R}_{l},\tag{17}\] where \(\boldsymbol{R}_{l}\) is a residual that vanishes at the true model parameters [1]. Since we are expanding around the pre-trained optimum, which is an approximate solution of the pre-training objective, we have \(\|\boldsymbol{R}_{l}\| = O(\text{model error})\) and, for our purposes, we treat \(\boldsymbol{H}_{l} \approx \boldsymbol{F}_{l}\). More precisely, for any unit vector \(\boldsymbol{v}\): \[\label{eq:hessian-fim} \boldsymbol{v}^{\top}\boldsymbol{H}_{l}\boldsymbol{v} \;\ge\; \lambda_{\min}(\boldsymbol{F}_{l})\,\|\boldsymbol{v}\|^{2} \;>\; 0,\tag{18}\] where the last inequality follows from Assumption 1.

Step 3: Rank-\(r\) constraint and approximation error.

A rank-\(r\) LoRA update \(\Delta\boldsymbol{W}_{l} = \boldsymbol{B}_{l}\boldsymbol{A}_{l}\) constrains \(\boldsymbol{\phi} = \mathrm{vec}(\Delta\boldsymbol{W}_{l})\) to lie in a subspace \(\mathcal{S}_{r} \subseteq \mathbb{R}^{dk}\) of dimension at most \(r(d+k)\). Let \(\boldsymbol{\phi}^{*} = \arg\min_{\boldsymbol{\phi}}\mathcal{L}(\boldsymbol{\phi})\) be the unconstrained optimal update and let \(\boldsymbol{\phi}_{r}^{*} = \arg\min_{\boldsymbol{\phi}\in\mathcal{S}_{r}} \mathcal{L}(\boldsymbol{\phi})\) be the rank-\(r\) constrained optimum. Define the excess loss as \[\label{eq:excess} \delta_{r} \;=\; \mathcal{L}(\boldsymbol{\phi}_{r}^{*}) \;-\; \mathcal{L}(\boldsymbol{\phi}^{*}).\tag{19}\] Using the quadratic approximation Eq. 16 and the FIM approximation Eq. 18 , we have \[\begin{align} \delta_{r} &\;=\; \tfrac{1}{2}\,(\boldsymbol{\phi}_{r}^{*} - \boldsymbol{\phi}^{*})^{\top} \boldsymbol{H}_{l} (\boldsymbol{\phi}_{r}^{*} - \boldsymbol{\phi}^{*}) \nonumber\\ &\;\ge\; \tfrac{1}{2}\,\lambda_{\min}(\boldsymbol{F}_{l})\, \|\boldsymbol{\phi}_{r}^{*} - \boldsymbol{\phi}^{*}\|^{2}. \label{eq:excess-lower} \end{align}\tag{20}\] Now, \(\|\boldsymbol{\phi}_{r}^{*} - \boldsymbol{\phi}^{*}\|^{2}\) is the squared distance from \(\boldsymbol{\phi}^{*}\) to the subspace \(\mathcal{S}_{r}\). The optimal unconstrained update \(\boldsymbol{\phi}^{*}\) has an intrinsic dimensionality governed by \(\boldsymbol{F}_{l}\): the number of directions in which the loss is sensitive (i.e.has curvature above a threshold) equals the number of eigenvalues of \(\boldsymbol{F}_{l}\) above that threshold. Formally, let \(\sigma > 0\) be a sensitivity threshold. Define the \(\sigma\)-effective rank as \[\rho_{l}(\sigma) \;=\; \bigl|\{i \;:\; \lambda_{i}(\boldsymbol{F}_{l}) \ge \sigma\}\bigr|.\] If \(r < \rho_{l}(\sigma)\), then \(\mathcal{S}_{r}\) cannot align with all \(\rho_{l}(\sigma)\) sensitive directions simultaneously. Specifically, there exists at least one direction \(\boldsymbol{v} \perp \mathcal{S}_{r}\) with \(\lambda(\boldsymbol{F}_{l}, \boldsymbol{v}) \ge \sigma\), so that \[\|\boldsymbol{\phi}_{r}^{*} - \boldsymbol{\phi}^{*}\|^{2} \;\ge\; \left( \boldsymbol{v}^{\top}(\boldsymbol{\phi}^{*} - \boldsymbol{0}) \right)^{\!2} \;=\; \left(\boldsymbol{v}^{\top}\boldsymbol{\phi}^{*}\right)^{2} \;>\; 0.\] Substituting back into Eq. 20 , \[\label{eq:excess-bound} \delta_{r} \;\ge\; \tfrac{\sigma}{2}\, \left(\boldsymbol{v}^{\top}\boldsymbol{\phi}^{*}\right)^{2} \;>\; 0 \quad \text{whenever } r < \rho_{l}(\sigma).\tag{21}\] Therefore, to achieve \(\delta_{r} \le \varepsilon\), we need \[r \;\ge\; \rho_{l}(\sigma(\varepsilon)),\] for an appropriate \(\sigma(\varepsilon)\) determined by inverting the bound. Since \(\rho_{l}(\sigma) \ge c' \cdot \mathrm{erank}(\boldsymbol{F}_{l})\) for a universal constant \(c' > 0\) (which follows from the definition of effective rank and the relationship between the exponential entropy and the count of significant eigenvalues, [30]), we conclude that \[r_{l}^{*} \;\ge\; c(\varepsilon)\cdot\mathrm{erank}(\boldsymbol{F}_{l}),\] where \(c(\varepsilon) = c'\,\sigma(\varepsilon)^{-1}\, \varepsilon^{-1}\,\lambda_{\min}(\boldsymbol{F}_{l})^{-1}\) absorbs all constants. This completes the proof. ◻

Proof of Lemma 2:

Proof. By Assumption 2, there exist layers \(l, l'\) such that \(\mathrm{erank}(\boldsymbol{F}_{l}) \ne \mathrm{erank}(\boldsymbol{F}_{l'})\). Without loss of generality, assume \(\mathrm{erank}(\boldsymbol{F}_{l}) > \mathrm{erank}(\boldsymbol{F}_{l'})\).

From Lemma 1, we have the lower bounds: \[r_{l}^{*} \;\ge\; c(\varepsilon)\cdot\mathrm{erank}(\boldsymbol{F}_{l}),\] \[r_{l'}^{*} \;\ge\; c(\varepsilon)\cdot\mathrm{erank}(\boldsymbol{F}_{l'}).\] Since \(\mathrm{erank}(\boldsymbol{F}_{l}) > \mathrm{erank}(\boldsymbol{F}_{l'})\), the lower bound on \(r_{l}^{*}\) is strictly greater than the lower bound on \(r_{l'}^{*}\). Now consider setting a uniform rank \(r = r_{l'}^{*}\) for both layers. Then for layer \(l\): \[r \;=\; r_{l'}^{*} \;\le\; c(\varepsilon)\cdot\mathrm{erank}(\boldsymbol{F}_{l'}) \;<\; c(\varepsilon)\cdot\mathrm{erank}(\boldsymbol{F}_{l}) \;\le\; r_{l}^{*}.\] Hence \(r < r_{l}^{*}\), which by Definition 1 means the rank is insufficient for layer \(l\) to achieve tolerance \(\varepsilon\). Conversely, setting \(r = r_{l}^{*}\) overparameterises layer \(l'\), wasting parameter budget. In either case, no single value of \(r\) simultaneously achieves the optimal tolerance for both layers. Therefore \(r_{l}^{*} \ne r_{l'}^{*}\). ◻

Proof of theorem 1:

Proof. We prove both parts in turn.

Part 1: Under-parameterisation of at least one layer.

By Lemma 2, the optimal ranks \(r_{l}^{*}\) are not all equal. Let \(r_{\max}^{*} = \max_{l} r_{l}^{*}\) and \(r_{\min}^{*} = \min_{l} r_{l}^{*}\), with \(r_{\max}^{*} > r_{\min}^{*}\) by the heterogeneity assumption.

Consider any fixed \(r \in \mathbb{Z}_{>0}\). There are two exhaustive cases:

Case (a): \(r < r_{\max}^{*}\). Let \(l^{+}\) be any layer achieving \(r_{l^{+}}^{*} = r_{\max}^{*} > r\). Then by Definition 1, since \(r < r_{l^{+}}^{*}\), the rank-\(r\) adapter at layer \(l^{+}\) cannot achieve tolerance \(\varepsilon\): \[\min_{\boldsymbol{B}_{l^{+}},\boldsymbol{A}_{l^{+}}} \mathbb{E}\!\left[ \mathcal{L}(\boldsymbol{W}_{l^{+}} + \boldsymbol{B}_{l^{+}}\boldsymbol{A}_{l^{+}}) \right] - \mathcal{L}^{*} > \varepsilon.\]

Case (b): \(r \ge r_{\max}^{*}\). Let \(l^{-}\) be any layer achieving \(r_{l^{-}}^{*} = r_{\min}^{*} < r_{\max}^{*} \le r\). Then \(r > r_{l^{-}}^{*}\), so the uniform rank strictly over-parameterises layer \(l^{-}\), wasting \[(r - r_{l^{-}}^{*})(d + k)\] parameters that could be redistributed to higher-need layers.

Since one of these two cases always holds, uniform rank allocation is always suboptimal: it either under-parameterises at least one layer or wastes parameters in at least one other.

Part 2: Total excess loss bound.

For each layer \(l\), from the proof of Lemma 1, specifically equation Eq. 21 , \[\begin{align} \delta_{r}^{(l)} &\;=\; \mathcal{L}(\boldsymbol{\phi}_{r}^{*,l}) - \mathcal{L}(\boldsymbol{\phi}^{*,l}) \nonumber\\ &\;\ge\; \tfrac{1}{2}\,\lambda_{\min}(\boldsymbol{F}_{l})\, \|\boldsymbol{\phi}_{r}^{*,l} - \boldsymbol{\phi}^{*,l}\|^{2}. \label{eq:per-layer-excess} \end{align}\tag{22}\] The projection distance satisfies (by the definition of the rank-\(r\) constraint and orthogonal projection): \[\|\boldsymbol{\phi}_{r}^{*,l} - \boldsymbol{\phi}^{*,l}\|^{2} \;\ge\; \max(0, \mathrm{erank}(\boldsymbol{F}_{l}) - r)^{2} \cdot \frac{\|\boldsymbol{\phi}^{*,l}\|^{2}}{\mathrm{erank}(\boldsymbol{F}_{l})^{2}}.\] This follows because the component of \(\boldsymbol{\phi}^{*,l}\) in directions orthogonal to \(\mathcal{S}_{r}\) is lower-bounded by the fraction of its energy in the \(\max(0, \mathrm{erank}(\boldsymbol{F}_{l}) - r)\) un-captured dimensions. Substituting into Eq. 22 and summing over all layers: \[\begin{align} \sum_{l=1}^{L} \delta_{r}^{(l)} &\;\ge\; \\ \frac{1}{2} \sum_{l=1}^{L} \lambda_{\min}(\boldsymbol{F}_{l})\, \max(0, \mathrm{erank}(\boldsymbol{F}_{l}) - r)^{2} \cdot \frac{\|\boldsymbol{\phi}^{*,l}\|^{2}}{\mathrm{erank}(\boldsymbol{F}_{l})^{2}}. \end{align}\] Absorbing \(\mathrm{erank}(\boldsymbol{F}_{l})^{-2}\) into the constant \(c(\varepsilon)\), we obtain the stated bound. When \(r < \max_{l}\,\mathrm{erank}(\boldsymbol{F}_{l})\), at least one term in the sum is positive (since \(\mathrm{erank}(\boldsymbol{F}_{l}) > r\) for that layer and \(\|\boldsymbol{\phi}^{*,l}\| > 0\) by the fine-tuning objective), so the total excess loss is strictly positive. This completes the proof. ◻

Corollary 1 (Optimal allocation is layer-specific). Under Assumptions 1 and 2, the globally optimal rank allocation \(\{r_{l}^{*}\}_{l=1}^{L}\) satisfying \(\sum_{l}r_{l} \le B\) for a total parameter budget \(B\) is not uniform, i.e. \(r_{l}^{*} \ne r_{l'}^{*}\) for at least one pair \((l, l')\).

Proof. This follows immediately from Theorem 1 and Lemma 2. Any allocation setting \(r_{l} = r\) for all \(l\) either incurs excess loss greater than \(\varepsilon\) at some layer or wastes budget at another. The optimal budget-constrained allocation must therefore set \(r_{l} = r_{l}^{*}\) or as close to it as the budget allows, yielding a non-uniform profile. ◻

Proof of Lemma 3:

Proof. By the chain rule of differentiation, for any composition of differentiable functions \(\boldsymbol{h}_{l} = f_{l}(\boldsymbol{h}_{l-1})\), the gradient with respect to the input \(\boldsymbol{h}_{l-1}\) is: \[\label{eq:chain-rule} \nabla_{\boldsymbol{h}_{l-1}}\mathcal{L} \;=\; \left( \frac{\partial \boldsymbol{h}_{l}}{\partial \boldsymbol{h}_{l-1}} \right)^{\!\!\top} \nabla_{\boldsymbol{h}_{l}}\mathcal{L},\tag{23}\] which gives \(\boldsymbol{g}_{l-1} = \boldsymbol{J}_{l}^{\top}\boldsymbol{g}_{l}\). For the spectral norm bound on \(\boldsymbol{J}_{l}\): the transformation at layer \(l\) takes the form \(\boldsymbol{h}_{l} = \phi(\boldsymbol{W}_{l}\boldsymbol{h}_{l-1} + \boldsymbol{b}_{l})\) applied element-wise through a residual connection (for the feed-forward sub-layer; a similar argument applies to attention sub-layers after linearisation). By the chain rule element-wise: \[\boldsymbol{J}_{l} \;=\; \mathrm{diag}(\phi'(\boldsymbol{W}_{l}\boldsymbol{h}_{l-1} + \boldsymbol{b}_{l})) \cdot \boldsymbol{W}_{l}.\] Taking the spectral norm: \[\begin{align} \|\boldsymbol{J}_{l}\|_{2} &\;=\; \|\mathrm{diag}(\phi'(\cdot))\cdot\boldsymbol{W}_{l}\|_{2} \\ &\;\le\; \|\mathrm{diag}(\phi'(\cdot))\|_{2}\cdot\|\boldsymbol{W}_{l}\|_{2} \\ &\;\le\; \beta \cdot \gamma, \end{align}\] where the first inequality uses sub-multiplicativity of the spectral norm, and the second uses Assumptions 3 and 4 (since the spectral norm of a diagonal matrix equals the maximum absolute diagonal entry, and each \(|\phi'(z)| \le \beta\)). ◻

Proof. From Lemma 3, \[\boldsymbol{g}_{l-1} \;=\; \boldsymbol{J}_{l}^{\top}\boldsymbol{g}_{l}.\] Taking the Euclidean (spectral) norm of both sides: \[\begin{align} \|\boldsymbol{g}_{l-1}\|_{2} &\;=\; \|\boldsymbol{J}_{l}^{\top}\boldsymbol{g}_{l}\|_{2} \nonumber\\ &\;\le\; \|\boldsymbol{J}_{l}^{\top}\|_{2}\cdot\|\boldsymbol{g}_{l}\|_{2} \tag{24}\\ &\;=\; \|\boldsymbol{J}_{l}\|_{2}\cdot\|\boldsymbol{g}_{l}\|_{2} \tag{25}\\ &\;\le\; \beta\gamma\cdot\|\boldsymbol{g}_{l}\|_{2}. \tag{26} \end{align}\] Equation 24 uses the sub-multiplicativity of the operator norm: \(\|\boldsymbol{A}\boldsymbol{v}\|_{2} \le \|\boldsymbol{A}\|_{2}\|\boldsymbol{v}\|_{2}\) for any matrix \(\boldsymbol{A}\) and vector \(\boldsymbol{v}\). Equation 25 uses the fact that \(\|\boldsymbol{A}^{\top}\|_{2} = \|\boldsymbol{A}\|_{2}\) (the spectral norm is invariant under transposition, since the singular values of \(\boldsymbol{A}^{\top}\) are identical to those of \(\boldsymbol{A}\)). Equation 26 applies the bound from Lemma 3.

Since \(\beta\gamma \le 1\) by assumption, \[\|\boldsymbol{g}_{l-1}\|_{2} \;\le\; \beta\gamma\cdot\|\boldsymbol{g}_{l}\|_{2} \;\le\; \|\boldsymbol{g}_{l}\|_{2}.\] Applying this inequality inductively for \(l = L, L-1, \ldots, 2\) gives \[\|\boldsymbol{g}_{1}\|_{2} \;\le\; \|\boldsymbol{g}_{2}\|_{2} \;\le\; \cdots \;\le\; \|\boldsymbol{g}_{L}\|_{2},\] establishing the claimed monotonicity. ◻

Proof of Lemma 5:

Proof. The gradient of the loss with respect to the weight matrix \(\boldsymbol{W}_{l}\) is given by the outer product of the upstream gradient \(\boldsymbol{g}_{l}\) and the input activation \(\boldsymbol{h}_{l-1}\): \[\label{eq:weight-grad} \nabla_{\boldsymbol{W}_{l}}\mathcal{L} \;=\; \boldsymbol{g}_{l}\,\boldsymbol{h}_{l-1}^{\top}.\tag{27}\] This follows from the standard backpropagation formula for a linear layer \(\boldsymbol{h}_{l} = \boldsymbol{W}_{l}\boldsymbol{h}_{l-1}\): differentiating \(\mathcal{L}\) through \(\boldsymbol{h}_{l} = \boldsymbol{W}_{l}\boldsymbol{h}_{l-1}\) gives \(\frac{\partial \mathcal{L}}{\partial W_{l,ij}} = g_{l,i}\, h_{l-1,j}\), which in matrix form is Eq. 27 . Taking the squared Frobenius norm: \[\begin{align} \|\nabla_{\boldsymbol{W}_{l}}\mathcal{L}\|_{F}^{2} &\;=\; \|\boldsymbol{g}_{l}\,\boldsymbol{h}_{l-1}^{\top}\|_{F}^{2} \nonumber\\ &\;=\; \|\boldsymbol{g}_{l}\|_{2}^{2}\,\|\boldsymbol{h}_{l-1}\|_{2}^{2}, \label{eq:outer-frob} \end{align}\tag{28}\] where Eq. 28 uses the rank-one identity \(\|\boldsymbol{u}\boldsymbol{v}^{\top}\|_{F}^{2} = \|\boldsymbol{u}\|_{2}^{2}\|\boldsymbol{v}\|_{2}^{2}\).

Repeating the same computation for layer \(l - 1\): \[\|\nabla_{\boldsymbol{W}_{l-1}}\mathcal{L}\|_{F}^{2} \;=\; \|\boldsymbol{g}_{l-1}\|_{2}^{2}\,\|\boldsymbol{h}_{l-2}\|_{2}^{2}.\] Using Lemma 4: \[\|\boldsymbol{g}_{l-1}\|_{2}^{2} \;\le\; (\beta\gamma)^{2}\,\|\boldsymbol{g}_{l}\|_{2}^{2}.\] Hence: \[\begin{align} \|\nabla_{\boldsymbol{W}_{l-1}}\mathcal{L}\|_{F}^{2} &\;=\; \|\boldsymbol{g}_{l-1}\|_{2}^{2}\,\|\boldsymbol{h}_{l-2}\|_{2}^{2} \\ &\;\le\; (\beta\gamma)^{2}\, \|\boldsymbol{g}_{l}\|_{2}^{2}\, \|\boldsymbol{h}_{l-2}\|_{2}^{2}. \end{align}\] If the activations are normalised (as enforced by Pre-LN), \(\|\boldsymbol{h}_{l-2}\|_{2} \approx \|\boldsymbol{h}_{l-1}\|_{2}\), so: \[\|\nabla_{\boldsymbol{W}_{l-1}}\mathcal{L}\|_{F}^{2} \;\le\; (\beta\gamma)^{2}\, \|\nabla_{\boldsymbol{W}_{l}}\mathcal{L}\|_{F}^{2}.\] Taking expectations over the data distribution preserves the inequality, completing the proof. ◻

Proof of Theorem 2:

Proof. We prove the three parts in sequence.

Part 1: Gradient norm decay chain (Eq. 1 ).

Apply Lemma 5 iteratively. For any layer \(l \le L\), applying the lemma \(L - l\) times: \[\begin{align} \mathbb{E}\!\left[ \|\nabla_{\boldsymbol{W}_{l}}\mathcal{L}\|_{F}^{2} \right] &\;\le\; (\beta\gamma)^{2}\, \mathbb{E}\!\left[ \|\nabla_{\boldsymbol{W}_{l+1}}\mathcal{L}\|_{F}^{2} \right] \\ &\;\le\; (\beta\gamma)^{4}\, \mathbb{E}\!\left[ \|\nabla_{\boldsymbol{W}_{l+2}}\mathcal{L}\|_{F}^{2} \right] \\ &\;\le\;\cdots\\ &\;\le\; (\beta\gamma)^{2(L-l)}\, \mathbb{E}\!\left[ \|\nabla_{\boldsymbol{W}_{L}}\mathcal{L}\|_{F}^{2} \right]. \end{align}\] This establishes Eq. 1 .

Part 2: Fisher trace bound (Eq. 2 ).

The expected squared gradient norm is a standard Monte Carlo estimator of the trace of the Fisher Information Matrix. Formally, the empirical Fisher is defined as: \[\hat{\boldsymbol{F}}_{l} \;=\; \frac{1}{N}\sum_{n=1}^{N} \nabla_{\boldsymbol{\theta}_{l}}\log p(y_{n}\mid\boldsymbol{x}_{n};\boldsymbol{\theta})\; \nabla_{\boldsymbol{\theta}_{l}}\log p(y_{n}\mid\boldsymbol{x}_{n};\boldsymbol{\theta})^{\!\top},\] and its trace satisfies (by definition of expectation): \[\mathrm{tr}(\boldsymbol{F}_{l}) \;=\; \mathbb{E}\!\left[ \|\nabla_{\boldsymbol{\theta}_{l}}\log p(y\mid\boldsymbol{x};\boldsymbol{\theta})\|_{2}^{2} \right].\] For the weight-space gradient, this becomes: \[\mathrm{tr}(\boldsymbol{F}_{l}) \;=\; \mathbb{E}\!\left[ \|\nabla_{\boldsymbol{W}_{l}}\mathcal{L}\|_{F}^{2} \right]\] (using the Frobenius norm as the vectorised \(\ell_2\) norm, and under the empirical Fisher approximation which is standard in the LoRA and PEFT literature, [3]). Substituting this into 1 directly yields Eq. 2 .

Part 3: Rank monotonicity (Eq. 3 ).

From Lemma 1, \(r_{l}^{*} \ge c(\varepsilon)\cdot\mathrm{erank}(\boldsymbol{F}_{l})\). The effective rank is related to the trace via the inequality (for a positive semi-definite matrix \(\boldsymbol{M}\)): \[\label{eq:erank-trace} \mathrm{erank}(\boldsymbol{M}) \;\le\; \frac{\mathrm{tr}(\boldsymbol{M})}{\|\boldsymbol{M}\|_{2}},\tag{29}\] and this ratio is a standard measure of spectral spread that is monotone in \(\mathrm{tr}(\boldsymbol{M})\) when the spectral norm is approximately constant across layers (which holds under Assumption 4 since \(\|\boldsymbol{F}_{l}\|_{2} \le \mathrm{tr}(\boldsymbol{F}_{l}) \le \|\boldsymbol{F}_{l}\|_{2}\cdot\mathrm{rank}(\boldsymbol{F}_{l})\)).

Since \(\mathrm{tr}(\boldsymbol{F}_{l}) \le (\beta\gamma)^{2} \mathrm{tr}(\boldsymbol{F}_{l+1})\) from Part 2, and the spectral norm is bounded above by the same constant \(\gamma\) for all layers (Assumption 4), we conclude: \[\mathrm{erank}(\boldsymbol{F}_{l}) \;\le\; \mathrm{erank}(\boldsymbol{F}_{l+1}) \quad \forall\, l.\] Applying Lemma 1 to both \(l\) and \(l+1\): \[r_{l}^{*} \;\ge\; c(\varepsilon)\cdot\mathrm{erank}(\boldsymbol{F}_{l}) \;\le\; c(\varepsilon)\cdot\mathrm{erank}(\boldsymbol{F}_{l+1}) \;\le\; r_{l+1}^{*}.\] Hence \(r_{l}^{*} \le r_{l+1}^{*}\), which is the claimed monotonicity 3 . This completes the proof of the theorem. ◻

Corollary 2 (Exponential rank profile). Under the conditions of Theorem 2, the ratio of optimal ranks across layers satisfies the exponential envelope: \[\frac{r_{l}^{*}}{r_{L}^{*}} \;\le\; (\beta\gamma)^{2(L-l)} \quad \forall\, l \le L,\] suggesting that layers closer to the output require exponentially higher rank than earlier layers when \(\beta\gamma < 1\).

Proof. From Theorem 2, \(\mathrm{tr}(\boldsymbol{F}_{l}) \le (\beta\gamma)^{2(L-l)} \mathrm{tr}(\boldsymbol{F}_{L})\). Since \(r_{l}^{*} \propto \mathrm{erank}(\boldsymbol{F}_{l}) \propto \mathrm{tr}(\boldsymbol{F}_{l})\) (under the bounded spectral norm approximation), the ratio follows immediately. ◻

Remark 1 (When \(\beta\gamma > 1\)). If \(\beta\gamma > 1\), the gradient norms are non-decreasing toward earlier layers (exploding gradients), and the rank profile is reversed: earlier layers may require higher rank. This case corresponds to pathological training regimes typically avoided through layer normalisation and gradient clipping.

Remark 2 (Practical implication). Theorem 2 provides a theoretical basis for rank annealing: starting with higher ranks in deeper layers and lower ranks in earlier layers. It also justifies our proposed Fisher-guided rank allocation (Section 3), which uses \(\mathrm{tr}(\boldsymbol{F}_{l})\) estimated via gradient norms to set \(r_{l}\) dynamically.

a

b

Figure 3: Mean gradient norms vs layer index for Lora A and Lora B on CoLA dataset..

a

b

Figure 4: Fisher trace vs layer index for Lora A and Lora B on CoLA dataset..

Figure 5: Effective rank vs layer index on CoLA dataset.

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