We investigate the development of the mode occupations in tapered structures using the Fourier modal method. In order to use the Fourier modal method, tapered structures are divided into layers of uniform refractive index in the propagation direction and the optical modes are found within each layer. This is not very efficient and in this proceeding we take the first steps towards a more efficient formalism for treating tapered structures using the Fourier modal method. We show that the coupling coefficients through the structure are slowly varying and that only the first few modes are occupied. We exploit both of these properties in the developing of a more efficient formalism.
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