Semiconductor device and method of manufacturing the same

A semiconductor device, comprising:

• a first active region extending along a first direction;
• a second active region extending along the first direction;
• an isolation structure extending between the first active region and the second active region;
• and
• a first gate extending along a second direction perpendicular to the first direction, wherein the first gate has a first segment overlapping the isolation structure in a third direction substantially perpendicular to the first direction and the second direction,
• and wherein the first segment is free from overlapping the first active region and the second active region in the third direction.

A semiconductor device, comprising:

• a first active region extending along a first direction;
• a first gate extending along a second direction perpendicular to the first direction;
• and
• an electrically isolating structure overlapping the first gate in the second direction and overlapping the first active region in the first direction.