Model merging aims to cheaply combine individual task-specific models into a
single multitask model. In this work, we view past merging methods as
leveraging different notions of a ''task parameter subspace'' in which models
are matched before being merged. We connect the task parameter subspace of a
given model to its loss landscape and formalize how this approach to model
merging can be seen as solving a linear system of equations. While past work
has generally been limited to linear systems that have a closed-form solution,
we consider using the conjugate gradient method to find a solution. We show
that using the conjugate gradient method can outperform closed-form solutions,
enables merging via linear systems that are otherwise intractable to solve, and
flexibly allows choosing from a wide variety of initializations and estimates
for the ''task parameter subspace''. We ultimately demonstrate that our merging
framework called ''Matching Models in their Task Parameter Subspace'' (MaTS)
achieves state-of-the-art results in multitask and intermediate-task model
merging. We release all of the code and checkpoints used in our work at
https://github.com/r-three/mats.Comment: TML