Embodiments of the invention describe photonic integrated circuits (PICs) for accomplishing polarization splitting and rotation. Embodiments of the invention include a first waveguide to receive light comprising orthogonally polarized transverse electric (TE) and transverse magnetic (TM) modes, and a second waveguide disposed below the first waveguide and comprising a reverse taper-shaped side to adiabatically receive one of the polarization modes (e.g., the TE mode) of the received light from the first waveguide. Said horizontal offset between the first and the reverse taper-shaped side of the second waveguide comprises an offset such that, for example, the TM mode of the received light is rotated to a TE mode in the first waveguide. The above described offsets and taper shaped structures may also be used in an optical combiner.