Is anybody familiar with Gustafson's algorithm for minimizing transients in forward backward filtering ? I'm trying to implement it and my first guess was to check Matlab's filtfilt.m, since they are referencing the paper. In the Matlab function also a linear equation system is solved in order to find initial conditions zi that minimize the startup transients, but the relationship between reference and code is not obvious to me. The only lines of code regarding the minimization are (nfilt is the length of the coefficient vectors):
zi = ( eye(nfilt-1) - [-a(2:nfilt), [eye(nfilt-2); zeros(1,nfilt-2)]] ) \... ( b(2:nfilt) - b(1)*a(2:nfilt) );
Can anybody point me in the right direction on how those lines relate to the algorithm described in Gustafson's article?
 Gustafsson, F. "Determining the initial states in forward-backward filtering." IEEE® Transactions on Signal Processing. Vol. 44, April 1996, pp. 988–992.