Take a half-wave plate with fast axis at to a linearly polarized input, followed by a quarter-wave plate at a further , so the second axis is at to the input. With shared quarter-wave retardance error and half-wave error , use and . Rotating each matrix into the input axes and multiplying gives and the title expansion. Its first-order change is common phase only, so the output remains circular to first order. This input-specific local compensation does not prove a frequency-independent quarter-wave operator for arbitrary input across a finite spectral band.

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