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ACL Findings2026

Rethinking Parameter Sharing for LLM Fine-Tuning with Multiple LoRAs

Hao Ban, Kaiyi Ji

Abstract

Large language models are often adapted using parameter-efficient techniques such as Low-Rank Adaptation (LoRA), formulated as y = W 0 x + BAx, where W 0 is the pre-trained parameters and x is the input to the adapted layer.While multi-adapter extensions often employ multiple LoRAs, prior studies suggest that the inner A matrices are highly similar during training and thus suitable for sharing.We revisit this phenomenon and find that this similarity is largely attributable to the identical initialization rather than shared knowledge, with B playing a more critical role in knowledge encoding and transfer.Motivated by these insights, we propose ALoRA, an asymmetric multi-LoRA design with multiple A matrices and a single shared B in multi-task fine-tuning, and Fed-ALoRA, which shares B across clients in federated fine-tuning under both homogeneous and heterogeneous settings, through a novel matrix decomposition strategy to accommodate heterogeneous ranks across clients.Experiments on commonsense reasoning, math reasoning, multi-task NLP dataset, and federated NLP dataset demonstrate that our methods achieve more balanced performance across tasks with comparable or superior average accuracy relative to existing multi-LoRA approaches.The code is available at https://github.com/OptMN-Lab/ALoRA.

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Cited by top-tier papers1

  1. Collaborative and Efficient Fine-tuning: Leveraging Task SimilarityGagik Magakyan, Amirhossein Reisizadeh, Chanwoo Park, Pablo A. Parrilo et al.ICML 2026

Builds on31

  1. LoRA: Low-Rank Adaptation of Large Language ModelsEdward J. Hu, Yelong Shen, Phillip Wallis, Zeyuan Allen-Zhu et al.ICLR 2022 · 18,833 citations
  2. QLoRA: Efficient Finetuning of Quantized LLMsTim Dettmers, Artidoro Pagnoni, Ari Holtzman, Luke ZettlemoyerNeurIPS 2023 · 5,863 citations
  3. Finetuned Language Models are Zero-Shot LearnersJason Wei, Maarten Bosma, Vincent Y. Zhao, Kelvin Guu et al.ICLR 2022 · 4,966 citations
  4. PIQA: Reasoning about Physical Commonsense in Natural LanguageYonatan Bisk, Rowan Zellers, Ronan Le Bras, Jianfeng Gao et al.AAAI 2020 · 2,916 citations
  5. Towards a Unified View of Parameter-Efficient Transfer LearningJunxian He, Chunting Zhou, Xuezhe Ma, Taylor Berg-Kirkpatrick et al.ICLR 2022 · 1,182 citations

Related papers

  1. D2MoRA: Diversity-Regulated Asymmetric MoE-LoRA Decomposition for Efficient Multi-Task AdaptationJianhui Zuo, Xuemeng Song, Haokun Wen, Meng Liu et al.AAAI 2026
  2. SuLoRA: Subspace Low-Rank Adaptation for Parameter-Efficient Fine-TuningChenhao Ding, Jiangyang Li, Songlin Dong, Xinyuan Gao et al.ACL Findings 2025 · 2 citations
  3. MELoRA: Mini-Ensemble Low-Rank Adapters for Parameter-Efficient Fine-TuningPengjie Ren, Chengshun Shi, Shiguang Wu, Mengqi Zhang et al.ACL 2024
  4. MTL-LoRA: Low-Rank Adaptation for Multi-Task LearningYaming Yang, Dilxat Muhtar, Yelong Shen, Yuefeng Zhan et al.AAAI 2025 · 23 citations
  5. MoRE: A Mixture of Low-Rank Experts for Adaptive Multi-Task LearningDacao Zhang, Kun Zhang, Shimao Chu, Le Wu et al.ACL Findings 2025 · 10 citations
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