Integrated circuit and method for forming the same

An integrated circuit comprising:

• a first semiconductor structure, wherein the first semiconductor structure has a first semiconductor region extending between a first source region and a first drain region;
• a second semiconductor structure, wherein the second semiconductor structure has a second semiconductor region extending between a second source region and a second drain region, and the second source region is different from the first source region;
• a first gate structure for controlling conductivity of the first semiconductor region;
• a second gate structure for controlling conductivity of the second semiconductor region;
• a dielectric-containing structure between the first gate structure and the second gate structure, wherein a height of the dielectric-containing structure is equal to or greater than a height of the first gate structure;
• a dielectric layer below the dielectric-containing structure, wherein the dielectric layer physically contacts the dielectric-containing structure, and the dielectric layer physically contacts the first gate structure;
• a conductive layer below the dielectric layer;
• a dielectric liner along a sidewall of each of the conductive layer and the dielectric layer, wherein the dielectric liner comprises a different material from the dielectric layer.

An integrated circuit comprising:

• a first semiconductor structure, wherein the first semiconductor structure has a first semiconductor region extending in a first direction between a first source region and a first drain region;
• a second semiconductor structure, wherein the second semiconductor structure has a second semiconductor region extending in the first direction between a second source region and a second drain region, and the second semiconductor structure is spaced from the first semiconductor structure in a second direction perpendicular to the first direction;
• a first gate structure for controlling conductivity of the first semiconductor region;
• a second gate structure for controlling conductivity of the second semiconductor region;
• a dielectric-containing structure between the first gate structure and the second gate structure in the second direction, wherein a height of the dielectric-containing structure is equal to or greater than a height of the first gate structure;
• a conductive layer spaced from the first gate structure in a third direction perpendicular to the first direction and the second direction;
• a dielectric layer between the conductive layer and the dielectric-containing structure, wherein the dielectric layer physically contacts the dielectric-containing structure, and the dielectric layer physically contacts the first gate structure;
• a dielectric liner along a sidewall of each of the conductive layer and the dielectric layer, wherein the dielectric liner comprises a different material from the dielectric layer.