A non-polarizing beam splitter can usually be described by a unitary operator such as $U=e^{i\theta(a^\dagger b+b^\dagger a)}$ given a parameter $\theta\in \mathbb R$ and a pair of independent modes $a,b$.
I am interested in the more general operator $U=e^{i(\theta a^\dagger b + \theta^* b^\dagger a)}$, where this time $\theta\in \mathbb C$. What is the physical meaning of this operator? Does it always represent a beam splitter, and if so, is there any difference between this and the real case beside a change in the transmittance and reflectivity functions?