ICLR 2026 Papers

Large language models (LLMs) are typically deployed under diverse memory and compute constraints. Existing approaches build model families by training each size independently, which is prohibitively expensive and provides only coarse-grained size options. In this work, we identify a novel phenomenon that we call boomerang distillation: starting from a large base model (the teacher), one first distills down to a small student and then progressively reconstructs intermediate-sized models by re-incorporating blocks of teacher layers into the student without any additional training. This process produces zero-shot interpolated models of many intermediate sizes whose performance scales smoothly between the student and teacher, often matching or surpassing pretrained or distilled models of the same size. We further analyze when this type of interpolation succeeds, showing that alignment between teacher and student through pruning and distillation is essential. Boomerang distillation thus provides a simple and efficient way to generate fine-grained model families, dramatically reducing training cost while enabling flexible adaptation across deployment environments.

We make two contributions to the problem of estimating the $L_1$ calibration error of a binary classifier from a finite dataset. First, we provide an upper bound for any classifier where the calibration function has bounded variation. Second, we provide a method of modifying any classifier so that its calibration error can be upper bounded efficiently without significantly impacting classifier performance and without any restrictive assumptions. All our results are non-asymptotic and distribution-free. We conclude by providing advice on how to measure calibration error in practice. Our methods yield practical procedures that can be run on real-world datasets with modest overhead.

Reasoning Video Object Segmentation is a challenging task, aiming at generating a mask sequence from an input video given a complex and implicit text query. While existing works finetune Multimodal Large Language Models (MLLM) for the task, they still fail in video inputs given complex temporally-sensitive queries, indicating their lack of temporal and spatial integration in complex scenarios. In this paper, we propose **CoT-RVS**, a novel framework employing the zero-shot Chain-of-Thought (CoT) capability of MLLM to address these complex challenges by **temporal-semantic reasoning**: CoT-RVS analyzes the visible objects within a given frame that possibly match the language query (semantic), and chooses a corresponding keyframe for each object that can be observed effortlessly among all frames (temporal). Notably, the CoT-RVS framework is training-free and compatible with closed-source MLLMs, which can be applied to Reasoning Video Instance Segmentation. Our framework's training-free feature further allows its extension to process online video streams, where the CoT is used at test time to update the object of interest when a better target starts to emerge and becomes visible. We conduct extensive experiments on video object segmentation with explicit and implicit queries. The results show that CoT-RVS significantly outperforms previous works in both cases, qualitatively and quantitatively.