| CPC H01L 27/0207 (2013.01) [G06F 30/392 (2020.01); G06F 30/3953 (2020.01); H01L 23/5226 (2013.01); H01L 27/0629 (2013.01); H03K 19/09441 (2013.01)] | 20 Claims | 

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               1. An integrated circuit (IC) device comprising: 
            a transistor comprising: 
                a first gate structure extending in a first direction between first and second active areas; 
                  a first source/drain (S/D) metal portion extending in the first direction and overlying the first active area; and 
                  a second S/D metal portion extending in the first direction and overlying the second active area; 
                a second gate structure extending in the first direction; 
                a load resistor comprising a third S/D metal portion extending parallel to the second gate structure, adjacent to the second gate structure in a second direction perpendicular to the first direction, and positioned directly on a dielectric layer and in a same layer as the first and second S/D metal portions, 
                wherein the first through third S/D metal portions comprise a same conductive material composition and a same height in a third direction perpendicular to the first and second directions; 
                a first via overlying the first S/D metal portion; 
                second and third vias overlying the third S/D metal portion; and 
                a first conductive structure configured to electrically connect the first via to the second via. 
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