Fine-Tuning Without Forgetting In-Context Learning: A Theoretical Analysis of Linear Attention Models

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Hauptverfasser: Lee, Chungpa, Sohn, Jy-yong, Lee, Kangwook
Format: Preprint
Veröffentlicht: 2026
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author Lee, Chungpa
Sohn, Jy-yong
Lee, Kangwook
author_facet Lee, Chungpa
Sohn, Jy-yong
Lee, Kangwook
contents Transformer-based large language models exhibit in-context learning, enabling adaptation to downstream tasks via few-shot prompting with demonstrations. In practice, such models are often fine-tuned to improve zero-shot performance on downstream tasks, allowing them to solve tasks without examples and thereby reducing inference costs. However, fine-tuning can degrade in-context learning, limiting the performance of fine-tuned models on tasks not seen during fine-tuning. Using linear attention models, we provide a theoretical analysis that characterizes how fine-tuning objectives modify attention parameters and identifies conditions under which this leads to degraded few-shot performance. We show that fine-tuning all attention parameters can harm in-context learning, whereas restricting updates to the value matrix improves zero-shot performance while preserving in-context learning. We further show that incorporating an auxiliary few-shot loss enhances in-context learning primarily on the target task, at the expense of degraded in-context learning ability on tasks not seen during fine-tuning. We provide empirical evidence from synthetic and real-world datasets consistent with the qualitative predictions of our theory.
format Preprint
id arxiv_https___arxiv_org_abs_2602_23197
institution arXiv
publishDate 2026
record_format arxiv
spellingShingle Fine-Tuning Without Forgetting In-Context Learning: A Theoretical Analysis of Linear Attention Models
Lee, Chungpa
Sohn, Jy-yong
Lee, Kangwook
Computation and Language
Machine Learning
Transformer-based large language models exhibit in-context learning, enabling adaptation to downstream tasks via few-shot prompting with demonstrations. In practice, such models are often fine-tuned to improve zero-shot performance on downstream tasks, allowing them to solve tasks without examples and thereby reducing inference costs. However, fine-tuning can degrade in-context learning, limiting the performance of fine-tuned models on tasks not seen during fine-tuning. Using linear attention models, we provide a theoretical analysis that characterizes how fine-tuning objectives modify attention parameters and identifies conditions under which this leads to degraded few-shot performance. We show that fine-tuning all attention parameters can harm in-context learning, whereas restricting updates to the value matrix improves zero-shot performance while preserving in-context learning. We further show that incorporating an auxiliary few-shot loss enhances in-context learning primarily on the target task, at the expense of degraded in-context learning ability on tasks not seen during fine-tuning. We provide empirical evidence from synthetic and real-world datasets consistent with the qualitative predictions of our theory.
title Fine-Tuning Without Forgetting In-Context Learning: A Theoretical Analysis of Linear Attention Models
topic Computation and Language
Machine Learning
url https://arxiv.org/abs/2602.23197