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For m pairs (n1, n2) of quarter-wave layers on a substrate with index n we have for a TE wave at the input plane
Z(zi) = [(m0/e0)1/2](n cosq)-1[(n1 cosq1)/(n2 cosq2)]2m.
Z is continuous at the air-dielectric interface.
The reflection coefficient is therefore given by
G = (Z(zi) - Z0air)/(Z(zi) + Z0air).
For normal incidence Z0air = [(m0/e0)1/2] and Z(zi) = [(m0/e0)1/2]n-1[n1/n2]2m.
Therefore we have
G = ([n1/n2]2m - n)/([n1/n2]2m + n),
or
(n1/n2)m = [n(1 + G)/(1 - G)]1/2,
m ln(n1/n2) = ln([n(1 + G)/(1 - G)]1/.).
With n1 = 2,5, n2 = 1.5, n = 1.5, and G = 0.9951/2 this yield m = 6.94.
The minimum number of layers therefore is 7.