LFMA: Parameter-Efficient Fine-Tuning via Layerwise Fourier Masked Adapter with Top-k Frequency Selection

Junyoung Park, Soo Yong Kim, Sang Heon Lee, Jeonghwan Lee
Proceedings of the 4th (2025) and 3rd (2024) NeurIPS Workshops on Symmetry and Geometry in Neural Representations, PMLR 282:415-427, 2026.

Abstract

Low-Rank Adaptation (LoRA) has been widely adopted as a Parameter Efficient Fine-Tuning method for large models such as Large Language Models (LLMs) and Vision Transformer (ViT). However, it encounters scalability limitations, particularly in storage and deployment efficiency, when applied to large foundational models or a wide range of task-specific adaptations, due to the overhead of managing multiple adapters and the reliance on linearly constrained spaces for representation. To address these limitations, Fourier Fine-Tuning (FourierFT) has emerged as an alternative, leveraging the Fourier transform to achieve comparable or superior performance to LoRA while utilizing significantly fewer trainable parameters. Nevertheless, FourierFT targets the entire frequency spectrum to apply updates, which may cause inefficiency, particularly when the meaningful information is concentrated within a specific set of frequency components. The magnitude of each Fourier component reflects its contribution to the original weight update. Thus, selecting Top-K components with the highest magnitudes effectively captures the most informative changes. Therefore, we propose Layerwise Fourier Masked Adapter (LFMA), which selectively fine-tunes using Top-K informative frequency components and resulting in an enhancement of both parameter efficiency and task-specific adaptation. Empirically, we showed similar or better performance than FourierFT in four tasks: image classification, instruction tuning, natural language generation, and natural language understanding. These results demonstrate that selectively fine-tuning in the most informative frequency components is able to push the limits of adapter-based fine-tuning further in terms of scalability and expressivity.

Cite this Paper


BibTeX
@InProceedings{pmlr-v282-park26a, title = {LFMA: Parameter-Efficient Fine-Tuning via Layerwise Fourier Masked Adapter with Top-k Frequency Selection}, author = {Park, Junyoung and Kim, Soo Yong and Lee, Sang Heon and Lee, Jeonghwan}, booktitle = {Proceedings of the 4th (2025) and 3rd (2024) NeurIPS Workshops on Symmetry and Geometry in Neural Representations}, pages = {415--427}, year = {2026}, editor = {Acosta, Francisco and Azeglio, Simone and Tolooshams, Bahareh and van de Geijn, Chase and Shewmake, Christian and Sanborn, Sophia and Miolane, Nina}, volume = {282}, series = {Proceedings of Machine Learning Research}, month = {14 Dec 2024--07 Dec 2025}, publisher = {PMLR}, pdf = {https://raw.githubusercontent.com/mlresearch/v282/main/assets/park26a/park26a.pdf}, url = {https://proceedings.mlr.press/v282/park26a.html}, abstract = {Low-Rank Adaptation (LoRA) has been widely adopted as a Parameter Efficient Fine-Tuning method for large models such as Large Language Models (LLMs) and Vision Transformer (ViT). However, it encounters scalability limitations, particularly in storage and deployment efficiency, when applied to large foundational models or a wide range of task-specific adaptations, due to the overhead of managing multiple adapters and the reliance on linearly constrained spaces for representation. To address these limitations, Fourier Fine-Tuning (FourierFT) has emerged as an alternative, leveraging the Fourier transform to achieve comparable or superior performance to LoRA while utilizing significantly fewer trainable parameters. Nevertheless, FourierFT targets the entire frequency spectrum to apply updates, which may cause inefficiency, particularly when the meaningful information is concentrated within a specific set of frequency components. The magnitude of each Fourier component reflects its contribution to the original weight update. Thus, selecting Top-K components with the highest magnitudes effectively captures the most informative changes. Therefore, we propose Layerwise Fourier Masked Adapter (LFMA), which selectively fine-tunes using Top-K informative frequency components and resulting in an enhancement of both parameter efficiency and task-specific adaptation. Empirically, we showed similar or better performance than FourierFT in four tasks: image classification, instruction tuning, natural language generation, and natural language understanding. These results demonstrate that selectively fine-tuning in the most informative frequency components is able to push the limits of adapter-based fine-tuning further in terms of scalability and expressivity.} }
Endnote
%0 Conference Paper %T LFMA: Parameter-Efficient Fine-Tuning via Layerwise Fourier Masked Adapter with Top-k Frequency Selection %A Junyoung Park %A Soo Yong Kim %A Sang Heon Lee %A Jeonghwan Lee %B Proceedings of the 4th (2025) and 3rd (2024) NeurIPS Workshops on Symmetry and Geometry in Neural Representations %C Proceedings of Machine Learning Research %D 2026 %E Francisco Acosta %E Simone Azeglio %E Bahareh Tolooshams %E Chase van de Geijn %E Christian Shewmake %E Sophia Sanborn %E Nina Miolane %F pmlr-v282-park26a %I PMLR %P 415--427 %U https://proceedings.mlr.press/v282/park26a.html %V 282 %X Low-Rank Adaptation (LoRA) has been widely adopted as a Parameter Efficient Fine-Tuning method for large models such as Large Language Models (LLMs) and Vision Transformer (ViT). However, it encounters scalability limitations, particularly in storage and deployment efficiency, when applied to large foundational models or a wide range of task-specific adaptations, due to the overhead of managing multiple adapters and the reliance on linearly constrained spaces for representation. To address these limitations, Fourier Fine-Tuning (FourierFT) has emerged as an alternative, leveraging the Fourier transform to achieve comparable or superior performance to LoRA while utilizing significantly fewer trainable parameters. Nevertheless, FourierFT targets the entire frequency spectrum to apply updates, which may cause inefficiency, particularly when the meaningful information is concentrated within a specific set of frequency components. The magnitude of each Fourier component reflects its contribution to the original weight update. Thus, selecting Top-K components with the highest magnitudes effectively captures the most informative changes. Therefore, we propose Layerwise Fourier Masked Adapter (LFMA), which selectively fine-tunes using Top-K informative frequency components and resulting in an enhancement of both parameter efficiency and task-specific adaptation. Empirically, we showed similar or better performance than FourierFT in four tasks: image classification, instruction tuning, natural language generation, and natural language understanding. These results demonstrate that selectively fine-tuning in the most informative frequency components is able to push the limits of adapter-based fine-tuning further in terms of scalability and expressivity.
APA
Park, J., Kim, S.Y., Lee, S.H. & Lee, J.. (2026). LFMA: Parameter-Efficient Fine-Tuning via Layerwise Fourier Masked Adapter with Top-k Frequency Selection. Proceedings of the 4th (2025) and 3rd (2024) NeurIPS Workshops on Symmetry and Geometry in Neural Representations, in Proceedings of Machine Learning Research 282:415-427 Available from https://proceedings.mlr.press/v282/park26a.html.

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