Semiconductor device including diffusion break structure and method of forming semiconductor device

A semiconductor device, comprising:

• an insulating layer;
• a first gate structure in a first active region, the first active region including a first semiconductor layer over the insulating layer;
• a second gate structure in a second active region, the second active region including a second semiconductor layer over the insulating layer;
• and
• a third gate structure between the first and second gate structures, the third gate structure including a diffusion break structure and a conductive gate material over the diffusion break structure, the diffusion break structure including a first insulating pattern over the insulating layer and an opening over the first insulating pattern,
• wherein the first insulating pattern abuts the first semiconductor layer and the second semiconductor layer, and
• wherein the diffusion break structure further comprises:
• a second insulating pattern disposed between the opening and the conductive gate material;
• and
• a gate electrode material between the second insulating pattern and the conductive gate material.

A method of forming a semiconductor device, the method comprising:

• forming an insulating layer;
• forming a first semiconductor layer over the insulating layer;
• forming a diffusion break structure between a first active region and a second active region of the semiconductor device, the first active region including the first semiconductor layer;
• and
• forming a conductive gate material,
• wherein forming the diffusion break structure comprises forming an opening and a first insulating pattern under the conductive gate material, and
• wherein the first insulating pattern directly abuts the first semiconductor layer.