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

arXiv: https://arxiv.org/abs/2602.23197 · HTML: https://mlsanity.com/paper/2602.23197/

## Key facts

- Cited by 1 papers in the map (data through 14 Oct 2026).
- Builds on 40 of its 52 references that are in the map.
- First posted on arXiv 26 Feb 2026.

## Builds on (most cited first, 30 of 40)

- [Attention Is All You Need](https://mlsanity.com/paper/1706.03762/) (2017)
- [BERT: Pre-training of Deep Bidirectional Transformers for Language Understanding](https://mlsanity.com/paper/1810.04805/) (2018)
- [Language Models are Few-Shot Learners](https://mlsanity.com/paper/2005.14165/) (2020)
- [GPT-4 Technical Report](https://mlsanity.com/paper/2303.08774/) (2023)
- [LLaMA: Open and Efficient Foundation Language Models](https://mlsanity.com/paper/2302.13971/) (2023)
- [Chain-of-Thought Prompting Elicits Reasoning in Large Language Models](https://mlsanity.com/paper/2201.11903/) (2022)
- [Measuring Massive Multitask Language Understanding](https://mlsanity.com/paper/2009.03300/) (2020)
- [Qwen2.5 Technical Report](https://mlsanity.com/paper/2412.15115/) (2024)
- [A Survey of Large Language Models](https://mlsanity.com/paper/2303.18223/) (2023)
- [Transformers are RNNs: Fast Autoregressive Transformers with Linear Attention](https://mlsanity.com/paper/2006.16236/) (2020)
- [LlamaFactory: Unified Efficient Fine-Tuning of 100+ Language Models](https://mlsanity.com/paper/2403.13372/) (2024)
- [Rethinking the Role of Demonstrations: What Makes In-Context Learning Work?](https://mlsanity.com/paper/2202.12837/) (2022)
- [An Explanation of In-context Learning as Implicit Bayesian Inference](https://mlsanity.com/paper/2111.02080/) (2021)
- [Transformers learn in-context by gradient descent](https://mlsanity.com/paper/2212.07677/) (2022)
- [What Can Transformers Learn In-Context? A Case Study of Simple Function Classes](https://mlsanity.com/paper/2208.01066/) (2022)
- [Seq2SQL: Generating Structured Queries from Natural Language using Reinforcement Learning](https://mlsanity.com/paper/1709.00103/) (2017)
- [What learning algorithm is in-context learning? Investigations with linear models](https://mlsanity.com/paper/2211.15661/) (2022)
- [Linear Transformers Are Secretly Fast Weight Programmers](https://mlsanity.com/paper/2102.11174/) (2021)
- [Trained Transformers Learn Linear Models In-Context](https://mlsanity.com/paper/2306.09927/) (2023)
- [Pre-Trained Models: Past, Present and Future](https://mlsanity.com/paper/2106.07139/) (2021)
- [Transformers as Statisticians: Provable In-Context Learning with In-Context Algorithm Selection](https://mlsanity.com/paper/2306.04637/) (2023)
- [Transformers learn to implement preconditioned gradient descent for in-context learning](https://mlsanity.com/paper/2306.00297/) (2023)
- [Transformers as Algorithms: Generalization and Stability in In-context Learning](https://mlsanity.com/paper/2301.07067/) (2023)
- [Many-Shot In-Context Learning](https://mlsanity.com/paper/2404.11018/) (2024)
- [Why Can GPT Learn In-Context? Language Models Implicitly Perform Gradient Descent as Meta-Optimizers](https://mlsanity.com/paper/2212.10559/) (2022)
- [One Step of Gradient Descent is Provably the Optimal In-Context Learner with One Layer of Linear Self-Attention](https://mlsanity.com/paper/2307.03576/) (2023)
- [Few-shot Fine-tuning vs. In-context Learning: A Fair Comparison and Evaluation](https://mlsanity.com/paper/2305.16938/) (2023)
- [In-Context Convergence of Transformers](https://mlsanity.com/paper/2310.05249/) (2023)
- [Linear attention is (maybe) all you need (to understand transformer optimization)](https://mlsanity.com/paper/2310.01082/) (2023)
- [How Many Pretraining Tasks Are Needed for In-Context Learning of Linear Regression?](https://mlsanity.com/paper/2310.08391/) (2023)

## Built on by (most cited first, 1 of 1)

- [Fine-Tuning Without Forgetting via Loss-Adaptive Learning Rates](https://mlsanity.com/paper/2605.20005/) (2026)

## Abstract (arXiv)

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.