@inproceedings{wang-etal-2026-breaking-structural, title = "Breaking the Structural Identity: Personalized Federated {L}o{RA} Fine-tuning under Rank Heterogeneity", author = "Wang, Lei and Bian, Jieming and Zhang, Letian and Xu, Jie", editor = "Lee, Hung-Yi and Dev, Sunipa and Li, Jessy and Elliott, Desmond", booktitle = "Findings of the {A}ssociation for {C}omputational {L}inguistics: {EMNLP} 2026", month = oct, year = "2026", address = "Budapest, Hungary", publisher = "Association for Computational Linguistics", url = "https://aclanthology.org/2026.findings-emnlp.608/", pages = "12816--12832", ISBN = "979-8-89176-462-0" }