An integrated optic polarization splitter includes a pair of waveguide elements with a first waveguide element having a horizontal orientation and a second waveguide element having a vertical orientation formed from a plurality of waveguide core layers. The first and second waveguide elements are intersected or nearly intersected at one end of the structure and separated at the other end of the structure and the transition there between is made to be adiabatic. The waveguide elements receive an optical signal having both a TE component and a TM component. The TE component propagates along the horizontally oriented waveguide element and the TM component propagates along the vertically oriented waveguide element.