mlsanityData to 14 Oct 2026

Transformers Trained via Gradient Descent Can Provably Learn a Class of Teacher Models

arXiv 2603.22801 ↗First posted 24 Mar 2026cs.LGcited by 0

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Abstract (arXiv)

Transformers have achieved great success across a wide range of applications, yet the theoretical foundations underlying their success remain largely unexplored. To demystify the strong capacities of transformers applied to versatile scenarios and tasks, we theoretically investigate utilizing transformers as students to learn from a class of teacher models. Specifically, the teacher models covered in our analysis include convolution layers with average pooling, graph convolution layers, and various classic statistical learning models, including a variant of sparse token selection models [Sanford et al., 2023, Wang et al., 2024] and group-sparse linear predictors [Zhang et al., 2025]. When learning from this class of teacher models, we prove that one-layer transformers with simplified "position-only'' attention can successfully recover all parameter blocks of the teacher models, thus achieving the optimal population loss. Building upon the efficient mimicry of trained transformers towards teacher models, we further demonstrate that they can generalize well to a broad class of out-of-distribution data under mild assumptions. The key in our analysis is to identify a fundamental bilinear structure shared by various learning tasks, which enables us to establish unified learning guarantees for these tasks when treating them as teachers for transformers.

Key facts. No citing papers in the map yet (data through 14 Oct 2026). Builds on 15 of its 68 references that are in the map. First posted on arXiv 24 Mar 2026.

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References · 15

  1. 2018BERT: Pre-training of Deep Bidirectional Transformers for Language Understandingcited by 40,399
  2. 2020An Image is Worth 16x16 Words: Transformers for Image Recognition at Scalecited by 30,186
  3. 2023GPT-4 Technical Reportcited by 18,396
  4. 2023LLaMA: Open and Efficient Foundation Language Modelscited by 14,132
  5. 2022A Generalist Agentcited by 808
  6. 2023How Many Pretraining Tasks Are Needed for In-Context Learning of Linear Regression?cited by 96
  7. 2023Toward Understanding Why Adam Converges Faster Than SGD for Transformerscited by 53
  8. 2024In-Context Learning of a Linear Transformer Block: Benefits of the MLP Component and One-Step GD Initializationcited by 33
  9. 2024On the Optimization and Generalization of Two-layer Transformers with Sign Gradient Descentcited by 12
  10. 2025Transformers Simulate MLE for Sequence Generation in Bayesian Networkscited by 8
  11. 2025In-Context Linear Regression Demystified: Training Dynamics and Mechanistic Interpretability of Multi-Head Softmax Attentioncited by 7
  12. 2025Learning Spectral Methods by Transformerscited by 6
3 more
  1. 2025Transformers versus the EM Algorithm in Multi-class Clusteringcited by 5
  2. 2024Benign Overfitting in Token Selection of Attention Mechanismcited by 3
  3. 2025Towards Theoretical Understanding of Transformer Test-Time Computing: Investigation on In-Context Linear Regressioncited by 3

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