IA2: Alignment with ICL Activations improves Supervised Fine-Tuning
Authors: Aayush Mishra
Daniel Khashabi
Anqi Liu
Venue: ICLR 2026 Poster (2026)
Keywords: In Context Learning
ICL
Supervised Fine Tuning
SFT
Adaptation
Self-Distillation
Distillation
Primary area: foundation or frontier models, including LLMs
TL;DR: Use activations produced during ICL to align SFT models' functional behavior with ICL. This results in better accuracy and calibration in SFT models.

Abstract: Supervised Fine-Tuning (SFT) is used to specialize model behavior by training weights to produce intended target responses for queries. In contrast, In-Context Learning (ICL) adapts models during inference with instructions or demonstrations in the prompt. 
ICL can offer better generalizability and more calibrated responses compared to SFT in data scarce settings, at the cost of more inference compute. In this work, we ask the question: \textit{Can ICL's internal computations be used to improve the qualities of SFT?} We first show that ICL and SFT produce distinct activation patterns, indicating that the two methods achieve adaptation through different functional mechanisms. Motivated by this observation and to use ICL's rich functionality, we introduce \textbf{I}CL \textbf{A}ctivation \textbf{A}lignment (\act), a self-distillation technique which aims to replicate ICL's activation patterns in SFT models and incentivizes ICL-like internal reasoning. Performing \act as a priming step before SFT significantly improves the accuracy and calibration of model outputs, as shown by our extensive empirical results on 12 popular benchmarks and two model families. This finding is not only practically useful, but also offers a conceptual window into the inner mechanics of model adaptation.

Published as a conference paper at ICLR 2026
IA2: ALIGNMENT WITH ICL ACTIVATIONS IMPROVES SUPERVISED
Aayush Mishra, Daniel Khashabi & Anqi Liu Department of Computer Science, Johns Hopkins University
ABSTRACT
Supervised Fine-Tuning (SFT) is used to specialize model behavior by training weights to produce intended target responses for queries. In contrast, In-Context Learning (ICL) adapts models during inference with instructions or demonstra- tions in the prompt. ICL can offer better generalizability and more calibrated responses compared to SFT in data scarce settings, at the cost of more inference compute. In this work, we ask the question: Can ICL's internal computations be used to improve the qualities of SFT? We first show that ICL and SFT produce distinct activation patterns, indicating that the two methods achieve adaptation through different functional mechanisms. Motivated by this observation and to use ICL's rich functionality, we introduce ICL Activation Alignment (IA2), a self-distillation technique which aims to replicate ICL's activation patterns in SFT models and incentivizes ICL-like internal reasoning. Performing IA2 as a prim- ing step before SFT significantly improves the accuracy and calibration of model outputs, as shown by our extensive empirical results on 12 popular benchmarks and two model families. This finding is not only practically useful, but also offers a conceptual window into the inner mechanics of model adaptation.
INTRODUCTION
LLMs general purpose models but are often used in specialized applications. For example, news aggregator app may need to classify articles into predefined categories. A popular approach for adapting LLMs Supervised Fine-Tuning (SFT) which uses a dataset of labeled samples to train and adapt LLMs on narrow downstream tasks. With the power of parameter efficient fine tuning (PEFT) techniques (Hu et al., 2021 Liu et al. 2022), SFT models are often just small set of param- eters which can be efficiently loaded on/off GPU memory making them extremely useful. However, SFT typically requires large set of labeled samples to generalize well on new tasks (Le Scao & Rush 20 which can be expensive to collect.
In contrast, In-Context Learning (ICL) (Brown et al. 2020) used to adapt and steer LLM behavior during inference time. The model is given query preceded by in-context demonstra- tions or instructions, which help "learn" the demonstrated task and answer accordingly. Prior work (Duan al. 2024h shows (and our experiments concur ($5)) that ICL generalizes well in few-shot setting and typically produces well calibrated responses. However, using ICL comes at a cost. ICL inmoonntrationssinsstuttttoo use up valuable context space (increasing the cost of running each query) which could otherwise be used for processing more query and response tokens.
These subtle but important differences between ICL and SFT motivate ence in their functional behavior. We find that while their token space behavior may look similar on the surface, models produce disparate internal activations under ICL and SFT ($3). As activations are a footprint of the model's internal processing before it produces the next token, diver- gent activation patterns highlight a difference in how the two methods achieve adaptation, an idea supported by prior work (Shen et al.) (024).. We hypothesize that when the model performs ICL, its activations contain rich information about how to extract generalizable patterns from the context. This information may be absent in SFT models especially in few-shot setting, where they are prone to shorteut learningooeerfiting on target responses. Hence, we ask the research question: Can the information rich ICL activations be used to improve the quality of SFT?
investigate the differ-
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Published as a conference paper at ICLR 2026
Bup
Collect intormatt on 30L, activetions
KCL
only
X
Accuracy
(A2 SFT
Responce
50
I0L
Demonstrations
Quarry
Activations
40
Step
Serffrr ICI, Activation Aigrmmet (XAO)
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30
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Figure 1: An overview of our improved SFT pipeline. Standard SFT only enforces output space alignment (between the model's 's response and target response-onfs step 3 above), resulting in subpar performance and mis-calibration in low-data settings. In contrast, our method IA2 enforces functional alignment with ICL by matching the rich activation patterns produced when performing ICL. IA2 priming before SFT boosts the quality of adaptation. We show this improvement through performance comparison charts aggregated across models and datasets. See section S for details.
Recent works have tried to distill context in the weights LLMs (Snell et al. 2022 Chen et al,, 2024b), but they use training signals only from response texts, which may suffer from the same SFT issues highlighted above. Simply training a model to reproduce the outputs of an ICL-conditioned model does not ensure that it functions like an ICL-conditioned model.
To address this, we propose ICL Activation Alignment (IA2), self celf-distillation method to enforce alignment with the model's own functional behavior when performing ICL ($9). See Figure I for an overview of our proposed method: (1) collect information rich ICL activations and (2) enforce functional alignment with ICL. Then (3) perform SFT on this primed model. We show that priming models with IA2 before SFT using the same data, drastically improves the performance of the adapted model on a variety of text classification and generation tasks ($5). In addition, we show that IA2 provides an important training signal that is unavailable with SFT only training. We trained over 13,000 models spanning 12 benchmarks, to validate our findings, which not only signify the practical benefits of IA2, but offer conceptual window into the inner mechanics of model adaptation. In summary:
We show that ICL and SFT with the same data, do not align in the model's activation space, highlighting a gap in their functional behavior ($3).
We propose IA2- IA2-ICL Activation Alignment, to enforce alignment with ICL's functional behav- ior. This priming step drastically improves the performance SFT models (see (see Figure $
We show that the IA2 training signal is not present in SFT only training, highlighting its impor- tance in improving the quality of adaptation ($5).
2 BACKGROUND AND NOTATION
Transformer Language Models: A standard decoder-only transformer based LM Me with param- ④ consists of stack of self-attention (SA) and linear layers. A sequence of token vectors T = [t is processed by applying the SA and linear projections on each token at each layer, until the last token projection at the final layer is passed through the LM head to predict the most likely next token in the sequence. The SA operation is special because it is affected by other tokens in the sequence. For standard SA operation which uses weight matrices, Wo. WK. Wy and Wo E θ (we will call it the set Wokvo for brevity), the output at each token position is given by:
SA(T; WoKvo) 2 = [z. a 9:KT
V Wo
R (=1
(1)
Vd
where (-) denotes Softmax, 9: tq Wo. K= =t t, WK. V tu Wy (t,; means first i tokens). Note that Z has the same shape (R x d) as the input T. this work, we study the interplay of changes in model behavior induced by changing the context T or the weights Wokvo-
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Supervised Fine-Tuning: Given set Dy (X,, ) of N input (X)- (Y) pairs illus- trating a task T, we can fine-tune the model weights + O' to produce relevant responses for new inputs (say X2), i.., (X, Dt- Here, Yr is the first token of the whole response Y, which can be extended by repeated application of Mar on the growing sequence. This process is performed as follows. If the ground truth response Y; contains G tokens, generate G new tokens with the model to get Y and minimize the cross-entropy loss over all generated tokens. The SFT loss is defined
N
G
LSFT
cross-entropy (Yi,, Yı²)
(2)
In-Context Learning: Using Dy, Me can also be prompted with the concatenated sequence of demonstration tokens = [X] Yi ... o Xn Yn] along with a new test sample X, get lask-appropriate response without any weight updates. Me processes the examples in its prompt to understand the task and produces response Me X2) Ot accordingly. Remarkably, Y, is often similar the expecedresppnneee response Y, Hence, ICL serves as useful inference- time adaptation method. ICL was first illustrated in GPT-3 (Brown et al., 2020) and is widely used to adapt generic LMs at the the inference-time, Today's 's frontier models have the ability to follow instructions directly, so generic instruction could be considered form of ICL demonstrations, In this work, will focus on the classic ICL setting with a demonstration set of input- pairs.
Activations: As the SA operation uses every token in the context, it produces different outputs for different sequences of tokens. We denote the hidden SA outputs as activations. Activations are a footprint of the model's 's internal processing which can be used to study model behavior changes with changing contexts. If Me consists L layers, and it processes R tokens, we get an activation tensor A of size T. x R d. In this work, we study sequences of tokens T [/ X] for ICI,; and T X without ICI. under different model weights, where 7 denotes tokens of ICL demos and X denotes tokens of the query. Here, we also define activation similarity (asim (A1 A2)) as the token-wise cosine similarity between two activation tensors. Note that asim is of size L x R.
3 ARE ICL AND SFT PRACTICALLY THE SAME?
Layerwise Similarity Activations
Recent studies (Von Oswald et al. 2023 Akyürek et al.] 2022) claim that ICL in transformer models works by an internal gradient descent mechanism. They show that the self- ceff-attention operation can pro- duce outputs as if the model parameters were updated using ICL demos in context. This implies functional equivalence between the two. Under this equivalence, we should expect the base model with ICL demos to produce similar activations at the output token posi- tions as the SFT model produces without ICL demos. We investigated whether this phenomenon is actually exhibited by L.MSs.
Training method: SFT only
1.0
Qwen-48
mean:0.52
Llama-36 36
mean:0.61 61
Llama-10 18
mean.0.50
Training methed: 182 only
Owen-48
0.6
mean.0.e 80
meanv0.85 8.8
Liama 1B
0.4
Training method: IA2 SFT
Qwen-4B
mean.0.67
0.2
Llama 38
mean:0.83
ICL and SFT produce different activations: We
Liama 18
mean:0.0
collected ICL activations AlCL (using T [I X))
0.0
Layer
for 100 test samples from multiple datasets (SST2.
AGNews, etc.) in a variety of models (Qwen3 Yang
Figure 2: Layerwise Similarity with ICL Activations. SFT models have small asim with ICL. This indicates differing functional behavior for adaptation. Our recommended pipeline (IA2 - SFT) aligns much more with ICL than using only SFT, and performs much better as result (see Figure I).
et al. 2025) and Llama-3.2 (Grattafiori et al. 2024)
family, 1B++16 layers, 3B++28 layers, and 4B<+36 layers). We then trained SFT models using the same ICL demos until convergence, and collected activa- tions ASFT (using T = X). Experiment details can be found in $B Then, we calculated as asim (AICL, ASFT) at output token positions, and plotted the average across tokens, samples, and datasets (see Figure 2 SFT only in the first row). We see that ICL and SET activations are not aligned across different models. It is noteworthy that the activations align better near the initial and final layers where expect the tokens to be processed at an individual level, but are misaligned in the middle where we expect the whole demonstration set to be processed an abstract level.
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Why should we care about alignment with ICL? The difference in functional behavior of ICL and SFT is not just hidden in activation patterns. It also surfaces in the form of expected calibration error (Guo et al. 2017) as seen in Figure I ICL much more calibrated in its responses than SFT at similar (slightly better) accuracy levels. We suspect that this due to the output-oriented nature of the SFT training signal, which can allow it learn shorteuts that can fail on new data. In contrast, as ICL relies on complex circuits (Elhage et al., (202T) that need to work for a variety of tasks, it extracts generalizable patterns from the demos and performs in well-calibrated manner. This experiment demonstrates that ICL and SFT achieve adaptation through different means, and SFT should not be expected to work as a drop-in replacement for ICL. Motivated by these differences, we ask the following research question:
Can the information rich ICI. activations be used to improve the quality of SFT?
Next, we will show that this is indeed the case and describe our proposed SFT procedure.
4 INDUCING ICL-LIKE BEHAVIOR IN SFT MODELS
In this section, we will discuss our two-step SFT pipeline. First, we propose our priming step (IA2) which incentivizes ICL-like functional behavior. Then, discuss how performing further SFT on these ICL-aligned weights results in much better adaptation qualities.
IA2-ICL Activation Alignment: In | found SFT to have little asim with ICL. To increase as asim, and hence the functional similarity with ICL, we design the following goal (IA2) for each layer of Me:
Find WOKVO- (Wa, WK, Wv, Wo) such that for every newly generated token (at index: -1):
SA([ o X]; WoRvO) R SA(X; WoRvo) VXET.
Prior work (Chen et al., 2024a) has shown closed-form solution for the above on linearized atten- tion models (using a kernel upproximation for softmax). We aim to find a practical general solution in real non-linear transformers. Our goal tries to achieve the qualities of ICI. directly in the weights of the SFT model. These modified weights are not incentivized to produce similar outputs, but to process all inputs (queries) similar to how ICL does at each layer of the base model.
To perform IA2, we first generate model responses using ICL ( [I X.)). giving Y, for all training samples X,. We use the remaining samples in the dataset to construct 7 for each sample. We collect activations at each output position giving us Alc E Rxxxx assuming G response tokens.
Next, we provide the response attached only with the query T, = [X, a Yi], as the model had produced the ICL response with only the query in context. This gives unaligned activation tensor A' at the output token positions. Then, we simply train the model to minimize the mean squared error between the two activations w.r.t. model parameters:
LIAZ Σ ||A'-Aicl!
IA2 - SFT: After IA2, we continue to train the model with the standard cross-entropy loss for SFT Equation 2) on target tokens. Say IA2 training updates the model parameters from θ to O'. We collect output responses Y, for all X; using Mer and minmize the SFT loss between Y, and ground truth Y; for all training samples. This loss further aligns the model's outputs with our intended targets. Overall, our proposed training pipeline has the following two steps:
1. Collect target ICL activations Alc and perform IA2 using Liae until convergence. This aligns the model's functional behavior with ICL.
2. Switch to Sse with ground truth target responses Y, and train until convergence to align with target output behavior.
5 EXPERIMENTAL RESULTS
Our study includes experiments in two different settings: single-token and multi-token, with differ- ent characteristics. We will highlight any differences present results.
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Published as a conference paper at ICLR 2026
Adaptation Tasks: In the single-token setting, the output Y; for each sample is single token, typically a category/class label, True/False, or MCQ choice. In the multi-token setting, the output Y, can be multiple tokens long and variable in length. This is the general case for open-ended generation. For both settings, we test and compare our proposed SFT pipeline on various tasks using multiple models. In many cases, also test the adaptation methods OOD datasets to study their behavior under distribution shift. We enlist the tasks under each category below:
Single-token tasks:
Sentiment Classification: We use SST2 (Socher et al., 2013), Financial Phrasebank [FinS] Malo et 2014) and Poem Sentiment [PoemS] (Sheng & Uthus (020) datasets. We SST2 and FinS for training models and use all three for evaluation on each set. This creates one in-distribution (ID) and out-of-distribution (OOD) evaluation datasets.
True/False: We use StrategyQA [STF] (Geva et al. 2021) which involves multi-hop reasoning before coming to a True/False conclusion.
News Categorization: We use AGNews [AGN] Zhang et al.
2015) and BBCNews
[BBCN] (Greene & Cunningham 2006). We train on AGN and evaluate on both.
MCQ: We use SeiQ (Johannes Welb! 2017), . and QASC (Khot et al., (019). To create additional
complexity, we remap the MCQ choices [A, B, C...] to an unrelated token set. Hence, we call the datasets SciQr and QASCr. We train on SciQr and evaluate on both.
Multi-token tasks:
Grade-school Math: We use GSM8K (Cobbe et al. 2021 and GSM Symbolic [GSM8Ks]
(Mirzadeh al. 2024). We train on GSM8K and evaluated on both.
Advanced Math: We use MATH Algebra [HMathA] (Hendrycks et al. 2021 which consists of higher grade Algebra problems.
Scientific QA: We used SeiQ again, but this time for generating the tokens in the the answer instead of choosing between options.
Data Setup: As our focus is on the data-scarce few-shot setting where ICL is typically used, we create multiple training datasets Dy = {(X,, Y;) for each task by varying N in orders of 2: [2,4, 4, 8, 16, .... We create 5 different sets at each N value to average out outlier effects our final quantitative analysis. Importantly, we collect ICL activation tensors Aic VX;for IA2 training by using the remaining N- samples as ICL demonstrations (in random order), effectively reusing training samples. This makes sure that we use the exact same data for all adaptation methods, keeping the comparison fair. For evaluation, task. Additional details about the datasets and how they are processed can be found in $AA
sampled a different set of 500 samples for each
Multi-token details:
Here, the model outputs sequence of reasoning tokens (not inside the <think>> tags, just standard text) before the answer in a specific format illustrated in the demonstra- tions. The demonstrations and expected output are both chain-of-thought (Wei et 2022) style. The actual answer needs to be extracted from the generated text to evaluate model performance and different datasets have different method for parsing the answer from response tokens.
For GSM8K and GSM8Ks, the ground truth answers have the following pattern: "<reasoning steps>> #*## <numerical answer>". We do not evaluate the correctness or conciseness of the reasoning steps and only parse the numerical answer out from the response and match it exactly with the ground truth answer for calculating accuracy. We also use other common answer parsing techniques like matching with "The answer is <value>", to allow for slight variations in output format, Our exact parsing function can seen our code.
For HMathA, the answers expected to be inside (boxed{} element and parsed accordingly.
For SciQ, we generate the ground truth format similar to the GSM8K pattern, i.e., "<support text> #Hi# <text answer>"". We parsed the answers according to this format and considered an exact string match as the only correct answer.
We use two model families to test each training method across all tasks. We use the Dwen3-4B-Baas Base model on every task (single/multi-token)) In addition, we also use the Llama- 3.2-IB model every single-token task except SciQr for which use Llama-3.2-3B. This is because the IB Llama model was unable to improve above random baseline for any N upto 128. For the multi-token tasks, the Llama-3. 2- B-Instrruct model the secondary model. Using
Training Sctup:
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Published as a conference paper at ICLR 2026
Dataset
Adaptation Method
ICL
SFT only
IA2 only
IA2 +
SFT
Source
Eval
acc f
ece 4
acc 1
cce
acc
cce
acc
cce
AGN
30.0 (12.5)
0.13 (0.0))
27.9 (04.5)
0.52 mata)
24.0 (M09)
0.11 (0.01)
31.8 (118)
0.35 (120)
AGN
BBCN
28.8 (00.5)
0.12 (0.01>
31.8 (07.1)
0.56 (.14)
24.3 (01.3)
0.10 (0.02)
27.9 (04.3)
0.40 (021)
FinS
63.6 (01.5
0.12 (0.01)
67.4 (14.1)
0.31 (0.4)
63.1 (15.0)
0.24 (0.00)
78.7 (m.
0.16 (a11)
FinS
PoemS"
56.9
0.12
49.9 (00,)
0.48 (000)
52.8 (15,0)
0.15 (0.04)
60.6 (1577)
0.36 (015)
SST2"
70.1 (1.3)
0.17 (0.00)
59.4 (06.5)
0.20 (0..m)
69.8 (13.7)
0.30 (0.10)
71.4 (15.9)
0.20 (0.15
QASCr
56.5 (0).4)
0.08 (0.01)
76.5 (018)
0.09 (008)
71.2 (01.)
0.12 (0.01)
79.4 (018)
0.09 (101)
SciQr
SciQr
87.7 (01.1)
0.07 (0.0))
88.3 (04.6)
0.07 (0.05)
90.4 (01.5)
0.09 (0.01)
91.7 (017))
0.05 (a01)
FinS"
41.9 (00.3)
0.19 (0.0)>
68.4 (02.3)
0.30 (0.04)
71.3 (00.1)
0.21 (0.00)
82.4 (12.2)
0.11 (0.0)
SST2
PoemS*
65.1 (01.2)
0.11 (0.02)
56.5 (13.2)
0.33 (0.14)
62.4 (09.2)
0.19 (0.06)
68.4 (05.4)
0.30 (0.0)
SST2
85.4 (00.4)
0.13 (0.00)
65.2 (10.7)
0.22 (0:10)
82.7 (96.4)
0.28 (o.00)
90.4 (02.5)
0.06 (001)
STF
STF
66.0 (12.1)
0.07 (0.01>
52.4 (04.4)
0.29 (0.10)
62.2 (04.3)
0.16 (0.04)
62.4 (04.3)
0.29 (0.08)
Table 1: Performance report for N = 4 on Qwen3-4B-Ban model, showing accuracy (acc) and Expected Calibration Error (ece). Numbers in parentheses show standard deviations across 5 runs for the best performing learning rate. Best training method shown in bold. (*) highlights OOD evaluations. Our proposed IA2 + training method outperforms standard SFT across the board.
an Instruct model tests our method's efficacy on post-trained models. For training models, we use LoRAs with rank 8 to modify the We, Wx and Wo matrices of self-attention layers. We chose these models and weight combinations reasonably on the basis of available resources, as we trained more than 13,000 models in total for our experiments. Training in multi-token setting is much more resource extensive. As each sample has a long answer, we decided to only use N upto 16 for Llama and N upto 8 for Qwen models in multi-token setting. We also fix the maximum generated tokens (G 200) during training for efficiency. This is used in IA2 for collecting the activation tensor Å, E xx0xxd Vx,, For SFT, G is equal to the number of tokens the ground truth answer. Each (method, dataset) combination is trained until convergence (upto 50 epochs) with 3 learning rates (slow:1e-4, 4, medium: 3e-4, 4, fast:le-33 3), and the best performing one is chosen to neutralize the effect of hyperparameter selection on method performance. Additional details in $
Evaluation: In the single-token setting, we use accuracy and expected calibration error (ECE) as performance metries. Given that the model's s answer is a single token, we calculate the accuracy and ECE on the basis of the first generated token's probability distribution. First, we evaluate the base model with ICL demos set the ICL performance benchmark. For this, we evaluate the validation set of each task 5 times with different ICL demos to report their average metrics. Then, we evaluate each training method without ICL demos and report their best-performing average metries. In the multi-token setting, we restricted the maximum generated tokens during evaluation to judiciously use compute resources. We set the limit to 200 for GSM8K and GSM8Ks datasets. This is on the basis of their 95 percentile answer lengths (184 and 154 respectively). We relax this limit to 400 for HMathA, as the 95 percentile answer lengths are 307. For performance, we consider only accuracy, i.e. number of questions answered correctly in the required format (see answer parsing and other details in A As the answer confidence is hard to measure for open-ended generation tasks, we do not measure calibration.
5.1 IA2 PRIMING BOOSTS SET PERFORMANCE
Single- Token results: In Table
we report the performance metrics of adapted Qwen models for the practical setting of N = 4 for single-token tasks. We find that our proposed IA2 - SFT method outperforms SFT only training in almost all cases in terms of both accuracy and calibration, all while using the same amount of data. In most cases, IA2 - SFT also outperforms ICL in terms of accuracy, with slightly less calibration. Notice that IA2 only training reaches high accuracy in many cases, while being reasonably calibrated like ICL, without being trained on target response tokens. This highlights the richness of IA2 training signal. While this table shows the results for one setup, Figure I] captures the aggregate performance trends across models and datasets. Detailed tabulated results for some other model/N combinations, and a statistical significance test of our improvement can be seen in C

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Published as a conference paper at ICLR 2026
Dataset
Adaptation Method
w/o ICL
ICL
SFT only acc f
IA2 only acc 1
IA2 + SFT
Source
Eval
acc 1
acc
acc f
GSM8K
56.4 (00.0)
76.4 (01.1)
70.9 (02.8)
77.4 (028)
73.6 (03.7)
GSM8K
GSM8Ks
45.4 (00.0)
68.4 (01.3)
64.5 (04.0)
66.2 (03.7)
68.8 (05.1)
HMathA
HMathA
21.0 (o0.0)
60.4 (02.3)
50.4 (01.8)
47.8 (06.0)
55.3 (02.1)
SciQ
SciQ
15.4 (00.0)
37.5 (01.0)
35.0 (07.1)
06.9 (13.8)
40.8 (07.6)
Table 2: Performance report for N 4 on Qwen3-4B Base models, multi datasets. Best
training method shown in bold. IA2 >> SFT outperforms standard SFT across all datasets.
Multi-Token results: Table we report the accuracy of adapted Qwen models in the multi-token setting. Like single-token, our proposed IA2 + SFT method outperforms SFT only training, in all cases. It is noteworthy that compared to the single-token setting, IA2 - SFT performs worse than ICL sometimes. We suspect that this is due to imperfect compression of longer contexts in the same small LoRA weight space, which should improve with larger ranks. More tabulated results for other model/N combinations are present in C
5.2
WHY IA2 PRIMING IMPORTANT?
We investigate several properties of the three training methods: SFT only, 2) IA2 only and 3) IA2 + SFT models, and make the following observations.
Activation Similarity Performance: FFgure 2 shows the activation similarity of all 3 methods with ICL. IA2 drastically increases this similarity as expected. Importantly, IA2 - SFT retains higher similarity with ICL activations even after SFT training. Figure 3 we show the relationship between ICL activation similarity and performance metrics. IA2 + SFT sits comfortably between IA2 and SFT terms of activation similarity, while achieving better accuracy and calibration. Importantly, note that SFT only and IA2 + SFT training only differs in the start state. This implies that ZA2 offers a rich training signal which is unavailable via SFT only training. It is clear that more activation similarity implies better calibration. However, extreme activation similarity may not be the optimal for achieving the best accuracy, as the ICL signal is not always right. In fact, in $C show case where IA2 models follow ICL performance even if becomes worse due to overfitting. Therefore, it is best to combine the two training signals: IA2 to improve the internal functional alignment with ICL and SFT on ground truth responses align with expected output behavior.
Subspace Overlap: Although activation patterns footprint of the model's functional behavior, it does not isolate changes in behavior induced by different training methods. This is because we use LoRA adaptors and the activation patterns have significant influence from the unchanged base model weights. To isolate the change in behavior, we analyze LoRA weights directly.
8D
Exprectdd Valbratton
Accuracy
50
JA2 ony
IA2 SET
0.4
3.6
0.7
Activation Similarity
Activation Similarity
Figure 3: We scatter isimm (A, A vs Accuracy/ECE for all training methods to show the impact of a.s amim on performance metries. Each point corresponds to one training experiment. With increas- ing similarity, ECE goes down smoothly. But extreme ICL activation alignment may leave some accuracy gains on the table that can sourced using SFT on ground truth responses.

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Published as a conference paper at ICLR 2026
1.0
Figure 4 shows the weight subspace overlap distribution be- tween pairs of models trained using different methods. We use models from all single/muiti token experiments. We first per- form SVD on the weight matrices to find basis vectors. Then calculate subspace overlap by the formula: _ I|UT U2l where U1 and U2 are the basis vectors corresponding to the two methods being compared, and the rank of LoRA weights. Subspace overlap measures how much of the weight space is shared between two methods, in effect isolating and compar- ing the difference in their functional behavior. We find that SFT only training results in weight updates which are almost completely orthogonal to the other two methods. Meanwhile, the most performant IA2 - SFT models share around 39% of their spanned weight space on average with IA2 only trained models. This implies that a lot of the performance gains of IA2 SFT models are achieved because of IA2, and the sub- spaces identified by IA2 are practically unreachable by SFT only training. The high spread of subspace overlap between IA2 only and IA2 - SFT models is because in many cases, the IA2 model itself was already output aligned, so the sec- ondary SFT training did not change the model much before convergence, resulting very high subspace overlap.
0.0
maddm
cu0.016
g-0.015
ge 7260
0.6
0.4
0.2
0.0
SFT only
SFT only vs
V22 only vs
only
IA2
Figure 4: IA2 + SFT models have significantly high subspace overlap with IA2 only models, while SFT only models do not align with ei- ther. This indicates a training sig- nal in IA2 that is absent from SFT only training and, which impor- tant for performance.
DISCUSSION
IA2 + SFT: One natural alternative to IA2 - SFT training is IA2 + SFT, i.e., using both LIaZ and LSFT at the same time rather than sequentially. This approach poses practical challenge. Á collected as the target activation tensor for IA2 uses the model's own generated response tokens for any G > 1. We call it the ICL response, which could be very different (even in length) from the ground truth response in the dataset. This makes the two objectives incompatible to train together. However, we could perform seff-distillation using ICL responses, similar to Snell et al. (2022) but including an additional IA2 signal. We perform this training with a unified loss LIAZ + 3 LSFT and vary 3 with 4 values spanning the spectrum between IA2 only and SFT only training smoothly (details in $B) After choosing the best performing (learning rate, () combination across 5 random seeds, report the performance for multi-token experiments in Table 3 Note that the performance of SFT only and IA2 - SFT training drops when compared to training on ground truth responses (from Table 2). but IA2 SFT extracts significantly compared to SFT only training. This highlights the richness of the IA2 training signal. Additional results of IA2 SFT training can be found in CC
performance out of ICL responses when
Dataset
Adaptation Method
w/o ICL
ICL
SFT only ace f
IA2 only acc
IA2 - SFT
IA2 + SFT acc f
Source
Eval
acc
acc
acc f
GSM8K
56.4 (00))
76.4 (m..)
66.4 (18.1)
77.4 (028)
67.2 (2.))
77.0 (07.8)
GSM8K
GSM8Ks
45.4 (000)
68.4 (m).)
59.8 (202))
66.2 (037)
61.6
69.0 (09.6)
HMathA
HMathA
21.0 (o0,)
60.4 m2.1)
49.0 (03.0)
47.8 (c6.)
54.0 (01.))
53.6 (227)
SciQ
SeiQ
15.4 (000)
37.5 (01.0)
(1.0
06.9 (133)
32.8 (10.0)
34.5 (10.6)
Table 3: Performance report for N = on Qwen3-4B B-Ba models when trained with ICL re- sponses instead of ground truth responses. IA2 + SFT performs significantly better than SFT only highlighting the significance of IA2.
Knowledge Distillation baseline: A popular approach to distill the behavior of a stronger teacher into the student model is through soft label matching (Hinton et al. 2013). The teacher model provides denser training signal through the probability mass associated with each token. In work, we treat the same model (enhanced with ICL context) as the teacher. To test how IA2 based training performs in comparison soft label matching, train and evaluate Llama models
8

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Published as a conference paper at ICLR 2026
GSM8K (1B-Inml Instruuct) and SST2 (IB) with soft label matching ICL responses. In Table 4 observe that soft-label matching performs significantly better than standard SFT in the multi-token case almost reaching IA2 SFT performance, but lacks in the single-token case. This highlights the consistency of IA2 based training in achieving high performance.
Duiaset
N
ICT.
SFT only
SFT (soft labels)
ZA2 only
ove
IA2 SFT
IA2 + SPT
GSMSK
34.6 seay
28.2 (4.)
36.1 ass
29.3 m00
30.3 x0
37.0 oLx)
SST2 p0.0
55.9 nex
0.16
64.9 pk.
p.30 pom 64.7 peo
0.33 ar
66.9 (.e
m.28
Table 4: Comparison with Knowledge Distillation (KD) baseline (SFT on soft labels). Although KD baseline performs better than standard SFT in the multi-token case, IA2 based training provides consistently high performance for single/multi token cases.
Why IA2 based training does not consistently beat ICL? In some multi-token cases, like the Qwen model on math datasets (GSM8K and HMathA),, we find that ICL performance exceeds all training methods including IA2 based training. We suspect that this is due mid-training of Qwen on STEM data, making ICI. extremely sample efficient (surprisingly, ICL performance for GSM8K N 2 is larger than that at N 4, 8). In Table 5 we illustrate the evolution of performance with shot count. We also highlight the gap between ICL and IA2 - SFT performance, which closes SFT performs better than SFT only-remains
quickly with more shots. Our key takeaway-IA2 consistent as highlighted by the last column.
Dataset
N
ICL
SFT only
IA2 only
IA2 + SPT
Gap wrt ICL
Gap wrt SFT only
2
o
65.2 on
70.7 (is)
on
-0666
+09.4
GSM8K
4
76.4
70.9
77.4
73.6
-02.8
+02.7
8
77.2 mm3
73.5 on
78.8 pa.n)
76.0 ozm
.01.2
+02.5
2
58.6 mz.
47.8 mam
33.9 (o..))
48.7 am
-09.9
+00.9
HMathA
4
60.4 02.0
30.4 aus)
47.8 cosa
55.3 02.
-05.1
8
62.1 01.00
52.0 om10
57.3 10.7)
59.4 00230
-02.7
+07.4
Table 5: ICL is more sample efficient than training methods for Qwen models in math datasets. But IA2 > SFT quickly closes the gap in performance with increasing number of shots, and consistently beats SFT only training.
Other fine-tuning methods: LoRA is not the only method fine-tune models. One could perform full fine tuning (full-rank) or other parameter efficient methods like prompt/prefix tuning (Lester) jet al. 2021 Li & Liang 2021) and activation scaling ( ((IA)* 3 Liu et al. (2022 Our proposed pipeline is not in competition, rather improvement over these methods it provides better train- ing signals. To establish this, we repeat our experiments on a few datasets with the popular PEFT method (IA) 3. We followed the exact same methodology from $5 just replaced LoRA training with (IA)* 3 (details about setup in { We report the metrics for one setting in Table 6 which shows trends similar LoRA. Other results
be seen in $C We defer the exploration of improve- ment in other SFT methods through IA2 for future work. On a side note, IA2 also marks a major improvement method naming compared (IA) 3.
Dataset
Adaptation Method
ICL
SFT only
IA2 only
IA2
-> SFT
Source
Eval
acc t
coe.. 4
acc 1
ecc 4
acc 1
eoe 4
acc
oce 4
QASCr*
35.6 (01.4)
0.06 (0.01)
32.8 (03.4)
0.20 (0.0))
34.2 (02.)
0.08 (0.01)
48.6 (05.5)
0.25
SciQr
SciQr
60.0
0.07 (001)
64.5 36.00
0.12
63.0
0. (004)
70,6
0.08 (00)
FinS*
56.6 (01.6)
0.17 (0.01)
58.2 (10.7)
0.25 (am))
61.9 (09.5)
0.18 (0.06)
59.8 (07.)
0.18 (008)
SST2
PoemS"
52.3 (08.0)
0.19 (0.02)
48.1 (03.2)
0.44 (0,11)
48.1 (08.4)
(0.04)
59.8 (13.4)
0.33 (.13)
SST2
60.3 (00.)
0.19 (0000)
52.4 (0.8)
0.35 cous))
54.2 (04.2)
0.15 (0:00)
62.6 (99
0.28 (0:1))
Table 6:
Performance report for N 4 on Llama-3.2 models trained using (IA)3, IA2 + SFT
achieves significant gains over SFT only training, exceeding even ICL accuracy in all cases.

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Published as a conference paper at ICLR 2026
Computational Overhead: IA2 SFT requires data (activations) collection step before training, where we perform ICL inference on the model with the given dataset. This a one-time cost to collect the rich ICL activations, which greatly benefits the model's capabilities during inference that runs at the same cost as SFT only models.
Potential improvements: We made several design choices, which were fixed due to resource straints, that have potential for exploration and improvements. The most important ones include ablations around LoRA parameters (rank, target modules, etc.) and selective IA2. We showed that extreme alignment can hurt performance and previous work (Todd et al. (023) has shown that some layers are more sensitive to ICL than others. Therefore, selectively aligning layers can be more effective. Another minor improvement could include prompt optimization before collecting target activations, as ICI. performance is sensitive to the order of demos (Lu et al.) 2022, Zhaa et al.) 2021). Lastly, we perform the IA2 - SFT pipeline with fixed learning rates, but the two signals could benefit from finer grained control. We defer these explorations to future work.
7 RELATED WORK
ICL vs SFT: Prior works have studied the performance differences between ICL and SFT (Mosbach)
cet al. 2023; Duan et al.) 2024). but the verdict unclear. In our work, we found SFT to perform worse than ICL. Other works have studied the functional similarity (Dai al.
2022) and differ-
ences (Wang et al. 2023) of ICL with SFT. Some works show how adaptation through ICL/SFT can be miscalibrated and how improve it (Zhang al. 2024 Li et al.
2024 Xiao al., 2025
2025). Sia et al. (2024) identify "where" translation happens in LLMS during ICL through context masking, using activations as a signal for functional behavior similar to work. Importantly, cent work (Chu et al. 2025, Shenfeld et al. (025)) has shown SFT to be prone to memorization/over- fitting and catastrophic forgetting. Our improved SFT pipeline aims address these problems.
Context Distillation: A large body of work targets to improve LLM adaptation using some form of compression of explicit context signals like us. These range from using intermediate contempla- tion tokens for compression (Cheng & Van Durme (024), internalizing context through generating adapters on the fly (Chen et 2025| Charakorn et al. 2025), using related text to enhance dis- tillation (Zhu et al. 2025 Choi et al. 2025), ) compressing context directly into weights (Shen) iet al. 2025 Deng et al.) 2024 Yu et al. 2024 Snell et al.J 2022 Chen et al.) 2024b (Shin et al.
2024 These works aim distill the effect of given contexts model outputs using token response
signals. Our work is complementary to these works and improves the distillation effects through the
model's own ICL processing signals, an idea with supporting prior work (Aguilar al.
2020 Jin
ct al. 2024 Yang et al. 2024).
Activation Steering: Lastly, a growing line of work attempts to extract "steering" vectors weights to apply on targeted locations inside the model to create an intended effect on the model output (Post- mus & Abreu, 2024] [Stolfo et al.) 2025] Caccia et al.) 2025 Fleshman & Van Durmel 2024 Arditi ct al. 2024). These methods are similar to our work in that they intervene in the activation space influence the model's functionality. In contrast their targeted approach and small application domain, our method aims to incite large behavioral change in the model which avoids potential brittleness and reliability issues (Queiroz Da Silva et 2025).
8 CONCLUSION AND FUTURE WORK
In this work, we used model activations to probe the functional behavior of LLMs and found a key distinction: ICI. and SFT achieve adaptation through different mechanisms, and ICL often encodes richer, more generalizable patterns. Motivated by this, we introduced IA2, an SFT priming technique that enables ICL-like internal behavior in the model. This simple step shifts models into more adaptable weight subspace, which is inaccessible to SFT alone. Extensive experiments show that IA2 consistently improves the accuracy and calibration of SFT. In the future, we aim to test other effects like impact on diversity and catastrophic forgetting of IA2 based SFT to measure how IA2 can help in post-training LLMs. We also aim to study the effect of IA2 on post-trained (RL- tuned) models.
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Published as a conference paper at ICLR 2026
REPRODUCIBILITY STATEMENT
We provide codes used for data download and processing, training, evaluation, analysis, plotting, etc. on gittubb All details in this paper and the appendix) along with a detailed README file should be sufficient to fully reproduce our results as we used repeatable random seeds.
ACKNOWLEDGMENTS
This work is supported by ONR (N00014-24-1-208) an Amazon Research Award, and a grant from Open Philanthropy. We thank Andrea Wynn for their constructive feedback on earlier versions of this document.
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A ADDITIONAL DATASET DETAILS
For all tasks, we shuffled and filtered out at most 2000 samples that would be used for creating training datasets (including ICL demonstrations). For the evaluation datasets, we filtered out at most 500 different samples (all datasets had 500 samples, apart from PoemS which had only 288 samples). These evaluation samples are never seen by the model in any adaptation method. Some details about datasets are presented below.
SST2 contains a binary positive/negative sentiment classification of phrases from movie reviews. The prompt was structured as: "TexI:< X; >> \n Label:". The model is supposed to output the sentiment Y; single token from the set [0, 1]. We created training datasets for N E {2, 4, 8, 16, 32, 64, 128). We trained with Llama-3.2- IB on all N settings, and with Qwen3-4B-Bass on N E {2, 4, (as the ICL, performance quickly saturates).
FinS contains positive/negativeneuttlll sentiment for financial news sentences. It is an- notated by multiple humans we choose the subset of samples where at least 50% of annotators agreed on the classification and only included positive/negative samples to keep the label set consistent with SST2. Prompt and output structure the same as SST2. We created training datasets for N E (2, 4, 8, 16, 32, 64, 128). We trained with Llama-3.2-1B all N settings, and with Swen3-4B-Base on N (2, 4, 8, 16).
PoemS is a small dataset of sentiment analysis on poem verses. We filtered for positive/neg- ative sentiments and only used this dataset for OOD evaluation. Prompt and output struc- ture was the same as SST2.
STF contains True/False questions that require logical reasoning based on common sense and general knowledge facts. The prompt was then structured as: "Question:< X, >> >)n Answer:". The model is supposed to output T/F (Y₂) as single token from the set [0. 1]. We created training datasets for N E {2,4, 8, 16, 32]. We trained only with Qwen3-4B-Base Llama models did not improve much).
on N E 4, (as the ICL performance
AGN contains 4 class (World, Business, Sports, Sci/Tech) classification of News arti- cles. Prompt structure was the same as SST2. The model is supposed to output the class Y; as a single token from the set [0, 1, 2, 3]. We created training datasets for N E (2, 8, 16, 32, 64, 128). We trained with both Llama-3.2-1B and Qwen3-4B-Baan on all N settings (for this data, performance increase with N was very slow in both models).
BBCN is slightly shifted containing 5 classes. We mapped the 5 BBCN classes to AGN classes as follows: Entertainment, Politics - World; Business + Business, Sports > Sports, Tech - Sci/Tech. Prompt and output structure was the same as AGN.
SciQr contains distractors and correct choice for Science exam questions. The choice set is hence [0, 1, 2, 3]. However we remapped the labels to different tokens (discussed below). The choices were randomly shuffled and combined to give a choice string like "[labelo
... [labels]choices". The prompt was structured as: "Question:< X, >)nn Choices:< choice_string > Answer:" The model is supposed to output the choice Y4 as single token from the choice set. We created training datasets for N E {2, 4, 8, 16, 32, 64, 128). We trained with Llama-3.2-31 3.BBBB on all N settings, and with Qwen3-4B-BB
on N E (2,4, 8). We chose Llama 3B model instead of IB because the latter's 's ICL performance did not improve above random baseline for any N.
QASCr contains 8 choices instead of 4. This creates unique label shift in the data there- fore we evaluated SciQr models on QASCr questions as well. Prompt and output structure was the same as SciQr.
GSM8K contains grade school Math problems. Prompt structure is the same as STF, The model is supposed to output long response ending with the proposed answer in a specific format (discussed below). We created training datasets for N E {2, 4, 8, 16). We trained with -.aaamm.2-IB-Instttiit
on all N settings, and with Qwen3-4B-Bass on N (2, 4, 8). GSM8Ks is the same quality of problems from GSM8K but with numbers and symbols replaced, to minimize influence of data contamination in the pretraining stages. The prompt and output format is the same as GSM8K.
HMathA consists of more advanced Algebra questions and has the same prompt/output structure as GSM8K. We created training datasets for N E {2, 4, 8). and trained only Qwen3-4B-BB Base model on these settings (because of longer evaluations).
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SeiQ uses the same questions from SciQr but instead of posing it as MCQ problem, we use it as longer form QA problem. We use the support text column in the dataset as reasoning tokens before using the correct answer text as the ground truth answer. The model is still given the same prompt structure as GSM8K, and is supposed to output the support text followed by the answer text in specific format. We created training datasets for N E {2, 4, 8, 16}. We trained with Llama-3.2 1-ae--..-------ttti B-Innsruct on all N settings, and with Qwen3-4B-Ban on N (2, 4.8.
ICL demos from the source dataset and append the query from the OOD dataset at the end to evaluate how the model handles distribution shift in the prompt. The trained models are trained with only the source data and during evaluation, as we do not use ICL demos, so the prompt only contains the query from the OOD dataset.
OOD evaluations: For ICL OOD evaluations,
Label remapping for SciQr and QASCr:
To add additional complexity the task and reduce any influence from pretraining memorization, we remapped the MCQ choices (A, B, C.. were mapped 0, 1, ... first) using the following remapping dictionary:
"remap_ dict":
=0": "apple",
3 "1": "Friday",
4. "2": "banana",
"3": "Saturday",
=4": "Thursday",
7 "5": "Sunday",
"6": "Kednesday",
"7": "Monday"
Multi-Token evaluation details: During evaluation, we used stop string "!n),"" to stop genera- tions early this usually indicated the end of the answer for the given question. If we do not use this stop string, models often continue generating a new query and its answer without generating the end of text token. This trick saves significant evaluation time for our experiments. We did not use publically avaliable evaluation frameworks like lln-evaluation-harneee GSM8K because we wanted more fine-gras ane-grained control over which samples were used in the eval- uation process. As our parsing functions remain consistent across all training/adaptatiion methods, the relative performance between methods still gives a good estimate of how they would perform on standard evaluations.
on known benchmarks like
B ADDITIONAL EXPERIMENTAL DETAILS
Training details: We stop all training runs for convergence when the loss on a held out dev set (of size N/2 to reflect the data scarce setting) does not decrease for 5 steps. Note that in total, we train and evaluate 15 models for every N value for reliable performance numbers.
and target modules attention weights Wq, WK and Wo for all our experiments. We settled on these parameters on the basis of generally used val- ues for small targeted adaptations, as additional explorations require substantial compute resources for the scale of our experiments. The target modules capture the cross-altention parts (Q, K) and final projection O to allow for better adaptability. We did preliminary ablations make sure our results were not biased against SFT only (next paragraph). However, these selections are subject to improvement with more exploration.
LoRA details: We used LoRA rank
LoRA ablations: As our LoRA parameters are consistent, no training method has an unfair ad- vantage. However, some methods may benefit from particular parameter choices. Therefore, we conducted small scale ablation studies to measure the impact of LoRA parameters on performance. In Table 7| we present these results for Llama 3.2- models trained on the SST2 dataset (evaluated on 3 datasets: SST2, FinS, PoemS) and Qwen3-4B-bact models on the GSM8K dataset (evalu- ated on itself). Each numerical column contains [acc-mean (ace-std), ece-mean (ece-std)) across re-runs for the best performing hyperparameters (learning rate, beta). Although training only QK matrices results in overall worse performance for all methods, there is still a healthy gap between SFT only and IA2 SFT. Rank increase from 8 16 does not have huge impact on performance,
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90
SFT only
IA2
SFT
Calrraation
Accuracy
60
50
0.3
02
10
0.1
20
0.2
0.3
0.4
0.7 Activation Simila rity
0.5
0.6
0.8
0.5
1.0
0.2
0.3
0.4
0.5
0.6
0.7
0.8
0.9
10
Activation Similarity
Figure 5: We scatter asim (A, Atc.) vs Accuracy/ECE for all training methods to show its the impact asim pn performance metries. Each point corresponds to one training experiment. With increasing similarity, ECE goes down smoothly. But extreme ICL activation alignment may leave some accuracy gains on the table that can be sourced using SFT on ground truth responses.
and the choice between V and O matrices does not impact the results much either. Overall, our main takeaway remains consistent: IA2 SFFT outperforms SFT only.
Dataset
LoRA params
ICI.
SFT only
IA2 only
IA2 SSPT
ece
FinS
18, oko
60.2 (03.0)
0.10 (0.02)
60.0 (13.6)
0.33 (0.
53.2 (20.4)
0.33 (0.04)
89.8 (09.0) 0)
0.09 (0.08)
PoemS
18, gko
(01.8)
0,11 (0.02)
50.7 (03.7)
0.41 (0:07)
61.2
0.22 (0.06)
84.8 (08.1)
0.14 (0.08)
SST2
r8, gko
77.0 (02.2)
0.10 (0.02)
53.5 (05.0)
0.34 (0:11)
61..31
0.30 (0.05)
90.4 (01.3)
0.09 (0.02)
FinS
(03.0
(0.02)
48.8 (16.1)
0.21
(129
0.14 (0.02)
50.4 (21.6)
0.27 (0.07)
PuemS
r8, gk
57.5
0.11 (0.02)
48.9 (03.1)
0.24 (0:14)
42.6 (06.2)
0.13 (0.04)
56.7 (12.7)
0.29 (0.13)
SST2
0,10 (02.))
50.0 (06.4)
0.33 (0.13)
(08.3)
0.17 (0.09)
65.7 (15.0)
0.27 (0.14)
FinS
18, gkv
60.2 (03.0)
0,10 (0.02)
$4.2 (15.8)
0.34 (0.16)
66,2 (01.)
(.066)006)
81.3 (05.4)
0.06 (0.02)
PoemS
18, gkv
(01.8)))))
0,1 (0.02)
53.4 (05.5)
0.36 (0.1
57.4 (08.0)
0.20 (0.08)
80.0 (07.2)
0.19 (0.07)
SST2
18, gkv
(02.2)
53.5 (..0
(0.08)
65.3 (18.6)
(0.03)
(02.8)
0.10 (0.03)
FinS
r16, gko
60.2 (03.0)
(0.02)
55.4 (13.0)
0.25 (0.12)
(19.4)
0.33 (0.04)
$6.8 (09.4)
0.13 (0.09)
PoemS
r16, oko
(01.8)
0.11 (0.02)
(10,9)
57.2 (09.1)
0.27 (0.06)
(10.0)
0.13 (0.05)
SST2
r16, gko
77.0 (02.2)
(0.02)
55.8 (13.9)
0.29 (0. 14)
65.5 (14.9)
0.30 (0.05)
87.7 (05.8)
0.12 (0.06)
GSM8K
18, qko
(6.4011.1)
70.9 (02.8)
77.4 (02.8)
(03.7)
GSMSK
r16, gko
76.4 (01.1)
70.3 (05.5)
77.8 (06.4)
74.1 (03.3)
Table 7: Ablation results on LoRA parameters (rank, target modules).
Collecting activations:
We inserted hooks in the attention modules of the models and stacked acti- vations from multiple token positions and layers together to get the activation tensors. For the asim experiment, we used a small subset of validation samples (100 out of the total 500) to collect activa- tions. Also, we restricted the trained models used in as im comparison to small set corresponding to values of {2, 4, 8, 16). This is because collecting activations with ICL on higher N values takes long time due longer context. We used all datasets and model combinations to calculate the a im in Figure 2 However, we removed the multi-token experiments and AGN dataset experi- ments from Figure 3 This is because 1) we don't have ECE for multi-token experiments it would make the two plots incompatible, and 2) most AGN models did not improve in performance much by N 16 mark, so introduces noisy points in the scatter plot at baseline accuract and high ECE. We show the plots including AGN in Figure which still show similar trends with few noisy points from AGN models.
The 3 parameter used in IA2 + SFT experiments depends on the magnitude of activation tensors generated by the model. We found that the Llama family had small activation magnitude, hence the MSE loss LIA2 at the start of training is typically an order of magnitude smaller than the cross-entropy (CE) loss LSFT. therefore we choose to weight the losses accordingly and experiment with 3 E [0.001, 0.01, 0.05, 0.5]. Here 3 0.5 makes the CE loss outweigh the MSE loss almost completely. Qwen models typically have a similar order of magnitude between MSE and CE loss. Therefore, experiment with 3 [0.1, 0.7, 0.9) to weight the CE loss uniformly over the spectrum. Overall, these experiments were 4 times more compute extensive because for each learning rate, train the models with 4 different values of (3, We also notice that
IA2 + SFT details:
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Published as a conference paper at ICLR 2026
IA2 - SFT > SFT only
IA2 - SFT < SFT only
N (acc)
(oce)
t-statistic
p-value
t-statistic
p-value
182
SFT > SFT only
(acc)
2 2.3293
0.02178
2.1009
0.03806
I-statistic
p-value
4
6.1933
1.348c-08
4,4248
2.484c-05
6.0541
7.328e
8
4,3758
2.885e-05
2,4725
0.01504
4
6.6374
1.296e-07
16
6,4200
9.38c-09
1.7433
0.08518
4.7901
32
7.3954
3.752e-10
1.3014
0.1978
16
1.0453
0,3136
64
6.3315
3.621e-08
2.2109
0.03093
128
8.0807
3,998c-11
2,9682
0,004323
Table 8: We show the statistical significance of improvement in performance of IA2 - SFT over SFT only. The stats for single-token experiments are the left and multi-token experiments on the right. Statistically significant (p < 0.05) improvements are marked with green and insignificant improvements with red.
in some cases, IA2 SFT or even IA2 SFT models trained with ICL response tokens outperform those trained with ground truth tokens (see tables in $ We suspect that this may be due to ICL response being more "natural" (with respect to pre-trained weights) the model and easily aligned compared to potentially surprising ground truth responses.
(IA) 3 details: We used the same target modules, WQ: Wx and Wo as LoRA and used differ- learning rate range [0.1, 0.01, 0.001]. This is because we experimented and found that (IA)* typically needs faster learning rate than LoRA to work. (IA) works differently from LoRA - does not modify model weights, rather introduces attention vectors scale the output of the target modules. But our training procedure works seamlessly with this as well, as it finds better scaling vectors through the rich IA2 training signal.
Performance numbers in Figure 1: To create the bar plots in figure 1, we only considered single- token experiments (because of ECE) and included results from both Qwen/Llama models across datasets. The performance numbers for different datasets have signficant variations at a single N value but we show the average across all datasets. To make sure that these results are statistically significant, we also performed paired t-tests between SFT only and IA2 - SFT performance metrics across all datasets and training runs. We report this statistical significance result in Table 8] which shows that almost all cases of improvements
statistically significant.
ICL overfitting: ICL is not perfect and is prone to overfitting. We see this in our OOD label shift scenario QASCr evaluation based SCiQr data. In Figure 6 show the trend of performance of all adaptation methods over variation in dataset size N, and notice the impact of ICL overfitting.
Accuracy
ICL
SFT only
50
Accuracy
20
Demonstrations
Figure 6: The performance of ICL drops with increasing N when the query is OOD to the demon- stration data. IA2 only performance follows the ICL curve indicating strong correlation in its functional behavior with ICL. However, this does not impact IA2 + SFT performance.
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Published as a conference paper at ICLR 2026
C ADDITIONAL RESULTS
We show more performance tables here for the reader's perusal.
Dataset
Adoptation Method
Source
Eval
ICL
SIT only
IA2 only
IA2
- SFT
IA2 SFT
900
000
J
320
e00
acc
1
oce
AGN
AGN
30.0 02.3)
0.13 mcc
21.5
0.66 0000
24.0 00:3)
0.11 min
23.9 01.5
0.70 0.09)
24.2
0.26 (5.10)
BBCN
oea
0.12 men
(000)
24.3 o0
0.10 ma
(1
31.3 18
0.39 (0:10
FinS
63.6 00.5)
0.12
61.9
0.35
63.1
0.24 ouss)
60.8 (s3)
0.35
62.8
0.31
PoemS
56.9 002
0.12 web
47.7 60.1
0.50 mo0
52.8 06.0
0.15 m644
47.4 02.5)
47.8 1992:
0.25 1006)
SST2"
70.1 o
0.17 oeen
53.0 mo
0.34
69.8 (1.7)
0.30
51.3 om
0.49
54.1 j03
0.37 (0:8)
SciQr
QASCr'
56.5 00.0
0.08 ado
66.6 03.1)
0.13 mam
71.2 de/b
0.12 ava
72.8 (o6))
0.14 aue0)
68.8 m1:::
0.08 (0u0)
SeiQr
87.7 on.
0.07
80.6
0.12
90.4 (0.4.0
0.09 man
86.6 00.5)
0,08
89.5
0.08
FinS"
41.9 oech)
0.19 sucu
57.4 ozu0
0.40 out
71.3 o0.1
0.21 ouan)
66.2 cEu
0,26 (117)
71.5 ::1::
0.26 (022)
SST2
PoemS
65.1 01.21
0.11
53.4
0.40 oum
62.4
0.19 ovss)
63,3
0.35
66.1
0.23
SST2
85.4 00.4)
0.13 wion
62.3 (2..0
0.34
82.7 (06.)
0.28 m0
72.1 (884)
9.19)
76.8 (84:)
0.27 (000)
STF
STF
66.0 oc..
0.07
53.5
0.41
62.2
0.16
60.0
0.36
58.5
0.27
Table 9: Performance report for N = 4 on Qwen3-4B-Ban models trained using LoRA with ICI. responses on single-token datasets. With ICL responses, SFT signal from tokens is not very helpful in increasing performance of IA2 only models.
Dataset
Adaptation Method
w/o ICL
ICL
SFT only ace f
IA2 only ace f
+ SFT
Source
Eval
acc f
acc f
acc f
GSM8K
56.4 (00.0)
81.2 (00.4)
65.2 (m..)
70.7 (ma)
74.6
GSMSK
GSMSKs
45.4 (00.))
71.3 (01.4)
58.6 (04.5)
62.4 (02.5)
67.2 (03.4)
HMathA
HMathA
21.0 (00.0)
58.6 (02.0)
47.8 (04.0)
33,9 (06.4)
48.7 (07.0)
SciQ
SciQ
15.4 (00.0)
36.6 (01.6)
36.7 (06.3)
05.7 (09.5)
40.4 (06.2)
Performance report for N = 2 on Qwen3-4B-Base models trained using LoRA with ground truth tokens on multi-token datasets.
Table 10:
Dataset
Adaptation Method
w/o ICL acc f
ICL
SFT only acc t
IA2 only acc
IA2 - SFT
IA2 SFT acc f
Source
Eval
ace
acc 1
GSMSK
56.4 co0))
81.2 (004)
72.8
70.7 (010)
74.6
78.8
GSM8K
GSMBKs
45.4 (00.)
71.3 (01.4)
68.0 (0.1)
62.4 (02.)
65.4 (01.)
71.4 (03.8)
HMathA
HMathA
21.0 (000)
58.6 (02.0)
41.6 (064))
33.9 (0644)
45.4 (01.3)
43.9 (03.3)
SciQ
SciQ
15.4 (000)
36.6 (01.6)
26.1 (07.5)
05.7 (09.5)
32.9 (09.1)
33,9
Table 11: Performance report for N on Qwen3-4BBBass models trained using LoRA with ICL.
responses on multi-token datasets.
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Published as a conference paper at ICLR 2026
Dataset
Adaptation Method
ICL
SFT only
IA2 only
IA2 -
SFT
Source
Eval
acc 1
cce J
acc 1
cce 4
acc 1
ccc 4
acc
0cc |
AGN BBCN"
29.1 (91.)
0.12 (001))
38.2 (6.3)
0.30 caue)
24.4 (004)
0.11 (000)
35.8 (06.))
0.39
AGN
32.6 (08.)
0.11
34.6
0.31 (am)
32.1 (07.))
0.11
29.6
0.43
FinS
57.7 (08.1)
0.13 (0.01)
69.0 (0L.5)
0.22 (0.08)
61.4 (124)
0.14 (0.05)
76.6 (11.3)
0.17 (0.00)
FinS
PoemS"
47.9 (0.0)
0.15 (o00)
52.0 (949)
0.29 (0.14)
48.2 (060)
0.23 (.:11)
54.3 (14.9)
0.34 (0.16)
SST2"
55.7 (02.7)
0.10 (0.01)
56.8 (04.5)
0.27 (0.15)
52.0 (00.5)
0.19 (0.07)
65.3 (159)
0.26 (0.13)
SeiQr
QASCr"
36.0 (01.1)
0.08 (0.01)
49.0 (ML.5)
0.35 (0.10)
32.4 (05.3)
0.10 (0.01)
58.1 (01.9)
0.25 (0.06)
SciQr
68.5 (01.3)
0.07 (0.0))
70.6 (0.50
0.23 (0.0))
72.6 (060)
0.15 (0000)
82.4 (02.1)
0.13 (0.04)
FinS'
60.2 (08.0)
0.10 (0.02)
60.0 (13.6)
0.33 (0.1))
53.2
0.33 (0.04)
89.8
0.09
SST2
PoemS"
57.5 (01.))
0.11 (0.02)
50.7 (0..)
0.41 (0.0))
61.2 (12))
0.22 (0.06)
84.8 (08.1)
0.14
SST2
77.0 (co.))
0.10 (0.0))
53.5 (05/)
0.34 (011)
64.9 (15.)
0.30 (0.05)
90.4 (01 9)
0.09 (0.00)
Performance report for N 8 on Llama-3.2 models trained using LoRA with ground truth tokens on single-token datasets.
Table 12:
Dataset
Adaptation Method
Source
Eval
JCL
SFT only
IA2 only
IA2 - SFT
IA2 SFT
900
000 L
1
300
000
a00
000
f
occ
AGN
AGN BBCN'
29.1 oum
0.12 aen
23 ma..
0.65
24.4 00.9
0.11 man
24.4 on
0.57
24.2
0.43 (0:1)
32.6 (0.3)
0.66
32.1 ((0))
0.11 (vos)
(6))
32.6 19644
0.61 (6:0)
FinS
57.7 06.
0.13 aco
65 wt..s
0.31 mm
61,4024
0.14 mas
67.2 000)
0.29 01
67.4
0.26
PaemS*
47.9 me.
0.15 weh
48,2 mum
0.23 mil
49.3 ow:h)
48.8 185
0.36 m0:3
SST2"
55.7 (227)
0.10 acn
52.6 (51u
0:42 0.1
$2.0 (0.3)
0.19 ou27)
$4.3 (862)
0.42 (269)
54.8 155
0.32 (s.m)
SciQr
QASCr"
36.0 onn
0.08 ado
41.5 ass
0.42 mmm
32.4 06.3
0.10 mau
53.4 062)
0.25 (000)
42.6 mEH
0.30 (504)
SciQr
68.5 m1:3)
0.07 men
60.5 (120
0.34
72.6 oum
0.15 mas
73.6 (w4)
0.21 01
60.
0.29 (000
FinS*
60.2 nom
0.10 s0c
46.7 usa>
0.49 m:2
53.2 (24))
0.33 aus4)
64.4 (263)
0.33 (117)
60.7 1242)
0.35 (229)
SST2
PoemS
57,5 00.3)
0.11
52.8 62.4
0.42
61.2 (2.5)
0.22 mas
66.7 (92)
0.32 o..9)
63.1
0.29
SST2
77.0
0.10 mmc
m11
64.9 (5
0.30 mes
64.7 (w:))
0.28 (0:0)
Table 13: Performance report for N 8 on Llama-3.2 models trained using LoRA with ICL response tokens on single-token datasets.
Dataset
Adaptation Method
w/o ICL.
ICL.
SFT only acc
IA2 only
IA2 + SFT
Source
Eval
acc
acc f
acc f
acc ?
GSM8K
14.6 (o0))
34.6 (00.
22.8 (028)
29.3 (5.0)
31.5 (01.))
GSMBK
GSM8Ks"
14.8 cum
27.8
20.4 083
24.2 (m)9)
25.1 (334)
SciQ
SciQ
02.2 c00)
10.0 (007)
06.3 (94.)
00.0 (m:1)
12.0 (0477)
Table 14: Performance report for N = on Llama-3.2 models trained using LoRA using ground truth tokens on multi-token datasets.
Dataset
Adaptation Method
w/o ICI.
ICI.
SFT only acc
IA2 only acc 1
IA2 > SFT
IA2 + SFT
Source
Eval
acc 1
acc t
acc 1
acc 1
GSM8K
14.6 (0.0)
34.6 (00.)
28.2 (01.5)
29.3 (05.0)
30.3 (03.2)
37.0 (01.9)
GSM8K
GSM8Ks'
14.8 (00.0)
27.8 (01.0)
23.9 (03.0)
24.2 (01.9)
25.5 (02.9)
27.9 (03.1)
SciQ
SeiQ
02.2 (00.0)
10.0 (007)
09.5 (05.8
00.0 (80.1)
13.2 (07.8)
14.8 (08.2)
Performance report for N = 4 on Llama-3.2 models trained using LoRA with ICL response tokens on multi-token datasets.
Table 15:
21

---

Published as a conference paper at ICLR 2026
Dataset
Adaptation Method
Snurce
Eval
only
only
acc
oce
acc
oce J
acc
oce
scc 1
uce
acc T
oce
SeiQr
QASCr"
35.6 01.1
0.06 aee
25.9 65.5
0.23 gum
34,2 (2.7)
0.08 wna
41,5 mx4
0,28 o.1
33.8 sanr:
0.08 cou0)
SeiQr
60.0
azo
53.4
0.16
63.0
0.10
54,2 004)
0.18
61.9
0.11
FinS*
$6.6 onar
0.17 auct
49.2 p12)
0.32 0.5
61.9 09:50
0.18 ono
50.7 (2.)
0.30 (a
52.0 19844
0.39 (024)
PoemS'
(24)
0.48
48.1 (0.4)
0x3)
0.17
SST2
60.3 02:3)
0.19 act
50.4 62.0
0.40 m.10
54,2 04.2)
0.15 m09
50.4 oz.n
0.45 (.69)
52.0 1225:
0.20 (0.9))
Table 16: Performance report for N = 4 on Llama-3.2 models trained using (TA) with ICL response tokens on single-token datasets.
Dataset
Adaptation Method
Source
Eval
ICL
SFT only
IA2 only
IA2
-
SFT
acc f
eoe 4
ace f
ecc 4
acc 1
eoc 4
acc
oce +
QASCr SciQr
36.0 (01.))
0.08 (0.01)
43.4 (067)
0.31 (0.8)
36.2 (01.9)
0.09 (0.0))
57.7 (838)
0.17 (004)
SciQr
68.5 (01.3)
0.07 (0.01)
70.0 (02.7)
0.09 (0,3)
69.5 (043)
0.14 (0.00)
77.4 (07.5)
0.17
FinS*
60.2 (08.)
0.10 (0.00)
58.5 (11.5)
0.26 (010)
59.6 (06.2)
0.15 (0.04)
82.1 (07.))
0.10 (006)
SST2
PoemS*
57.5 (01.8)
0.11 (0.02)
51.6 (04.5)
0.37 (0.06)
54.7 (06.2)
(0.04)
(09.))
m.o7
SST2
77.0 (00.))
0.10 (0.00)
53.5 (0.8)
0.25 (0.08)
(10.1)
0.24 (0000)
81.3 (12.1)
0.17 (0.13)
Performance report for N = 8 on Llama-3.2 models trained using (IA) with ground truth tokens on single-token datasets.
Table 17:
Dataset
Adoptation Method
Source
Eval
ICI.
SFT only
IA2 only
IA2
SFT
IA2 SPT
ece
1
SciQr
QASCr"
36.0.ou
0.08 men
34.8 so
0:37
36.2 m0.9
0.09 man
49.3 me
0.39 wiem
36.0 1919:
0.09 (000)
SciQr
68.5 00.3)
acn
0.14
66.7 (w6
0.10 (p00)
FinS*
60.2 m6m
0.10 mca
50.0 u5.)
0.38
59.6 06.2
0.15 mas
$4.0 (99)
0.38
$1.8 11:
0.36 (032>
PaemS*
57.5 mmm
mm)
54.7 m6n
0.18 man
60.6 (17))
0.32 ()
57.3 (00
0.27 (000
SST2
77.0 00.2)
0.10 pic
55.4 (77
0.36 o.15
66.5 cuu
0.24 mn00)
64,5 (177)
0.31 (021)
63.6 (173)
0.26 (p00)
Table 18:
Performance report for N response tokens on single-token datasets.
8 on Llama-3.2 models trained using (IA) with ICL
Dataset
Adaptation Method
w/o ICL
ICL
SFT only
only acc
Source
Eval
acc
acc f
GSMBK
14.6 mm.
35.9 00.
24.6 022
30.9 (23)
31.0 (22.5 24.1 (02.))
GSM8K
GSM8Ks'
14.8 mm
30.1 6007)
19.1 ne.
23.5 m)
Table 19: Performance report for N on Llama-3.2 models trained using (IA) 3 with ground truth tokens on multi-token datasets.
Dataset
Adaptation Method
w/o ICL
ICI.
SFT only
IA2 only
IA2 - SFT
IA2 SFT
Source
Eval
acc
acc 1
scc
acc 1
acc 1
GSMSK
14.6 moo)
35.9 1LLD
26.6 can
30.9 m2.3)
34.2 (0.3)
34.3 (007)
GSMRK
GSMBKs
14.8 (00)
30.1 (007)
21.4 (00.)
23.5 (112)
27.4 (0.))
27.4 (022)
Performance report for N = 8 on Llama-3.2 models trained using (IA) with ICL response tokens on multi-token datasets.
Table 20:
22


Reviews:
[{"review_id": "iG800fl5SG", "reviewer": "Reviewer_1ePT", "summary": "The paper IA2 first aligns a model’s internal activations to those it produces during in-context learning, then runs standard supervised fine-tuning—yielding SFT models that better mimic ICL and show improved accuracy and calibration across tasks in low-data settings.", "questions": "See weaknesses", "limitations": "", "rating": 6, "confidence": 4, "soundness": 3, "presentation": 3, "contribution": 3, "strengths": "- IA2 offers a simple, data-efficient, label-free priming signal (activation matching) that can precede ordinary SFT.\n\n- This paper has a broad empirical sweep with many tasks (SST-2/FinPhrase/PoemSent, AGNews/BBCN, StrategyQA, SciQ, GSM8K, MATH-Alg), two model families, varied #examples; separate 500-example eval sets held out from all adaptation methods.", "weaknesses": "1. LoRA edits only WQ, WK, WO (not WV), rank fixed at 8; authors note selections “subject to improvement,” but this restriction could cap IA2 capacity and bias results vs SFT-only. Ablations on rank/targets would clarify. \n\n2. Did the authors consider direct comparisons to context distillation or representation-distillation baselines that imitate ICL outputs (e.g., teacher-student on logits/hidden states) under the same setup? I didn't see any results reported in the main results; that would better isolate IA2’s contribution beyond output-level distillation. (Related work, e.g., [1]-[4] is cited but not reproduced head-to-head.)\n\n---\n\n[1] Gustavo Aguilar et al., Knowledge distillation from internal representations, 2020.\n\n[2] Tong Chen et al., Demonstration distillation for efficient in-context learning, 2024.\n\n[3] Lucas Caccia et al., Training plug-n-play knowledge modules with deep context distillation, 2025.\n\n[4] Brian K. Chen et al., Exact conversion of in-context learning to model weights in linearized-attention transformers, 2024.", "quality": null, "clarity": null, "significance": null, "originality": null, "strengths_and_weaknesses": "", "was_revised": false, "final_justification": "", "rebuttal": "", "claims_and_evidence": "", "methods_and_evaluation_criteria": "", "theoretical_claims": "", "experimental_designs_or_analyses": "", "relation_to_broader_scientific_literature": "", "essential_references_not_discussed": "", "other_strengths_and_weaknesses": "", "other_comments_or_suggestions": "", "questions_for_authors": "", "summary_of_paper": "", "summary_of_recommendation": "", "technical_quality": "", "clarity_of_presentation": "", "potential_impact": "", "robotics_focus": "", "quality_of_limitations": "", "questions_for_rebuttal": "", "reasons_to_accept": "", "reasons_to_reject": "", "questions_to_authors": "", "extra_scores": {}}, {"review_id": "2Thfpr2K5U", "reviewer": "Reviewer_uLVv", "summary": "The paper proposes a two-stage fine-tuning method for low-resource settings to bridge the gap between task-specific fine-tuning and in-context learning: the method first performs a self-distillation step by matching the activation patterns in LLMs between the ICL prompt and the supervised fine-tuning (SFT) prompt, and then performs an SFT step upon the warm-started model. Experiments across multiple benchmarks show that the two-stage method outperforms SFT only and ICL only in low-data settings, with not only better accuracy, but also better calibration.", "questions": "See the weakness section.", "limitations": "", "rating": 6, "confidence": 3, "soundness": 3, "presentation": 3, "contribution": 3, "strengths": "1. The method is well-motivated by the misalignment of the inner mechanism of transformers between ICL and SFT, and the proposed method is in principle well-designed to address such a misalignment by explicitly optimizing the exact objective.\n\n2. The paper conducts solid experiments across multiple tasks, spanning both tasks with single-token outputs and multiple-token outputs, and demonstrates the empirical strength of the proposed method, not only in terms of accuracy, but also calibration.\n\n3. The paper presents in-depth analyses in the discussion section and provides ablation results of different components of the proposed method.", "weaknesses": "1. Baselines from the context distillation literature are missing from the experiments. As the authors mentioned in the related work section, the proposed method is similar to context distillation methods in the literature, where models are trained to distill information in the context.  However, the proposed method is not compared against any appropriate context distillation methods, such as ICL distillation (Yukun Huang et al., 2022) and MetaICL (Sewon Min et al., 2022). The experimental results can be strengthened by including such baselines.\n\n2. There is a potential unfair comparison in terms of data when comparing IA2 with ICL only and SFT only baselines. Given that IA2 only needs to run two passes of inference, one over the query-only data example and one over the query + demonstration data example, this gives IA2 effectively 2 times the data seen during training compared with ICL only and SFT only (ICL only sees the query+demonstration data example, and SFT only sees the query-only data example). Moreover, the paper focuses on the low-data regime, where such a misalignment of data sizes can lead to a large difference in performance. Thus, in my opinion, the proposed method needs to be compared with the baselines where the number of data examples is better aligned.\n\n3. The proposed method does not perform consistently well on multi-token tasks, especially GSM8K and HMathA. Particularly in Table 2, SFT or IA2 is worse than the ICL-only baseline with 4 training examples. These results undermine the generalizability of the proposed method.", "quality": null, "clarity": null, "significance": null, "originality": null, "strengths_and_weaknesses": "", "was_revised": false, "final_justification": "", "rebuttal": "", "claims_and_evidence": "", "methods_and_evaluation_criteria": "", "theoretical_claims": "", "experimental_designs_or_analyses": "", "relation_to_broader_scientific_literature": "", "essential_references_not_discussed": "", "other_strengths_and_weaknesses": "", "other_comments_or_suggestions": "", "questions_for_authors": "", "summary_of_paper": "", "summary_of_recommendation": "", "technical_quality": "", "clarity_of_presentation": "", "potential_impact": "", "robotics_focus": "", "quality_of_limitations": "", "questions_for_rebuttal": "", "reasons_to_accept": "", "reasons_to_reject": "", "questions_to_authors": "", "extra_scores": {}}, {"review_id": "tzbnDTuJFf", "reviewer": "Reviewer_e95g", "summary": "The paper proposed IA2 (ICL Activation Alignment), which employ a two stage training method to align the models activation (self-attention output) as when using ICL. The proposed method is based on the observation of the huge gap between models activation during SFT and ICL. The experiment results shows consistent improvement of the proposed IA2 over baseline (simple SFT) on a wide range of models and benchmarks.", "questions": "1. When IA2 aligns the activation (self-attention output) between ICL and SFT, I'm curious about the engineering choice. For example, it also makes sense to align attention weight instead of the attention output. Is there any specific reason that you choose to align the activations?\n2. While IA2 shows performance improvement on some tasks that generally benefit from in-context examples, do you think it will work well on reasoning tasks that often does not benefit from in-context examples?", "limitations": "", "rating": 6, "confidence": 4, "soundness": 3, "presentation": 4, "contribution": 3, "strengths": "1. The paper is well organized and easy to follow.\n2. The observation of the gap of models activation between ICL and SFT is interesting, demonstrating different internal mechanisms of models when performing ICL and SFT.\n3. The proposed IA2 method is simple and novel.", "weaknesses": "1. How the methods works on some of the SOTA open source model is unclear. While the authors show improvement on pre-trained models such as qwen3-4b-base, whether it can generalize to those post-training language models (eg. qwen3-4b) is unclear.\n2. The authors tested the method on tasks with direct prediction without reasoning. While the performance on these tasks are good, recent LMs paradigm have been solving tasks such as gsm8k with reasoning process. It's unclear whether the IA2 method can help with this paradigm. One experiment I'll like to see is on gsm8k, compare sft and IA2 models performance when using reasoning during inference on qwen-4b-base model, to see if this method also help with models when performing reasoning.", "quality": null, "clarity": null, "significance": null, "originality": null, "strengths_and_weaknesses": "", "was_revised": false, "final_justification": "", "rebuttal": "", "claims_and_evidence": "", "methods_and_evaluation_criteria": "", "theoretical_claims": "", "experimental_designs_or_analyses": "", "relation_to_broader_scientific_literature": "", "essential_references_not_discussed": "", "other_strengths_and_weaknesses": "", "other_comments_or_suggestions": "", "questions_for_authors": "", "summary_of_paper": "", "summary_of_recommendation": "", "technical_quality": "", "clarity_of_presentation": "", "potential_impact": "", "robotics_focus": "", "quality_of_limitations": "", "questions_for_rebuttal": "", "reasons_to_accept": "", "reasons_to_reject": "", "questions_to_authors": "", "extra_scores": {}}, {"review_id": "YeTon4t3H8", "reviewer": "Reviewer_gzQ9", "summary": "The paper introduces a novel method called IA2 (Instruction Alignment with In-Context Learning Activations) to improve the performance of supervised fine-tuning for large language models (LLMs). The key idea is to leverage the activations from in-context learning (ICL) to guide the supervised fine-tuning process, thereby enhancing the model's ability to follow instructions and generalize to unseen tasks.", "questions": "see weakness", "limitations": "", "rating": 6, "confidence": 4, "soundness": 3, "presentation": 3, "contribution": 3, "strengths": "Novel Conceptual Framework: The paper introduces a novel idea of aligning in-context learning (ICL) activations with supervised fine-tuning. The concept of using ICL activations as a regularization mechanism during fine-tuning is a creative combination of existing ideas (ICL and supervised learning) that addresses a specific limitation in current fine-tuning methods.\n\nProblem Formulation: The authors identify a gap in the existing literature: the inconsistency between the behaviors of models during ICL and supervised fine-tuning. By framing the problem as an alignment issue, they provide a new perspective on how to improve instruction-following capabilities in large language models (LLMs).\n\nApplication to a New Domain: The paper demonstrates the effectiveness of IA2 in the context of instruction-following tasks, which is a critical domain for LLMs. This application is particularly relevant given the growing importance of LLMs in real-world scenarios where instruction following is essential.", "weaknesses": "- This aligns with the intermediate hidden states of knowledge distillation, logits alignment, and attention alignment, which seem to make little difference, limited only to different inputs?\n\n- The experiments are conducted on a limited set of datasets and models. This may restrict the understanding of how IA2 performs across different model architectures and scales (<= 4B). For instruction-following tasks, larger and more challenging datasets such as SNI and P3 can be used.\n\n- Compare IA2 with other alignment techniques such as prompt tuning, continuous prompt tuning, or other regularization methods like dropout or weight decay. This will help in understanding the unique benefits and trade-offs of IA2.\n\n- The IA2 method involves additional computational overhead due to the alignment process. The paper does not discuss the computational efficiency or resource requirements of implementing IA2, which could be a significant limitation for practical applications.\n\n- typos: line 257 `upto`", "quality": null, "clarity": null, "significance": null, "originality": null, "strengths_and_weaknesses": "", "was_revised": false, "final_justification": "", "rebuttal": "", "claims_and_evidence": "", "methods_and_evaluation_criteria": "", "theoretical_claims": "", "experimental_designs_or_analyses": "", "relation_to_broader_scientific_literature": "", "essential_references_not_discussed": "", "other_strengths_and_weaknesses": "", "other_comments_or_suggestions": "", "questions_for_authors": "", "summary_of_paper": "", "summary_of_recommendation": "", "technical_quality": "", "clarity_of_presentation": "", "potential_impact": "", "robotics_focus": "", "quality_of_limitations": "", "questions_for_rebuttal": "", "reasons_to_accept": "", "reasons_to_reject": "", "questions_to_authors": "", "extra_scores": {}}]

Author rebuttal:

Decision: Accept (Poster)