A symmetric achiral trilayer structure, which consists of a high-index center layer sandwiched between two identical low-index films and embedded in a high-index prism, is designed to produce equal and opposite quarter-wave retardation in reflection and transmission and equal throughput for the and polarization at oblique incidence. Such a device splits a beam of incident linearly polarized light into two orthogonally circularly polarized components of equal power that travel in different directions. A visible (633-nm) design that operates at a 60° angle of incidence and an infrared () 45° cube design are presented. The spectral and angular sensitivities of the device are also considered.
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