We derive the general expression, for TE-polarization, of the transfer
matrix associated to a Dirac-like singularity of the dielectric permi
ttivity. We show that this approach is successful in modeling quantum
wells, as well as localized loss centers used for the ''modal sculptur
ing'' in semiconductor lasers, Its range of validity includes any disc
ontinuity of finite length as long as its actual extension remains muc
h inferior to the optical wavelength.