Numerical simulation is used to model ion etching in trilayer lithography. The simulations are capable of capturing the evolution of the boundary between two materials as well as the physically observed phonemena reactiveionetchinglag and undercutting. Numerical results are compared with experimental data and a good agreement is found except close to the material interface where the slope of the surface is large. This error is attributed to a purely energy dependent yield used in the simulations.

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