Semiconductor-on-oxide structure and method of forming

A semiconductor-on-oxide wafer comprising:

• a substrate;
• a first dielectric layer over the substrate;
• a first conductive layer over the first dielectric layer;
• a second dielectric layer over the first dielectric layer;
• a second conductive layer over a portion of the second dielectric layer, the second conductive layer including a separation;
• a third dielectric layer over the second conductive layer;
• and
• a contact extending through the third dielectric layer and the separation in the second conductive layer contacting the first conductive layer.

A semiconductor-on-oxide wafer comprising:

• a substrate;
• a first dielectric layer over the substrate;
• a first conductive layer over the first dielectric layer;
• a second dielectric layer over the first dielectric layer;
• a second conductive layer over a portion of the second dielectric layer, the second conductive layer including a separation;
• a third dielectric layer over the second conductive layer;
• and
• an insulated contact extending through the third dielectric layer and the separation in the second conductive layer contacting one of the first conductive layer or the substrate, the insulated contact including a liner and a conductive material.