| CPC H10B 41/27 (2023.02) [H10B 41/35 (2023.02); H10B 41/41 (2023.02); H10B 43/27 (2023.02); H10B 43/35 (2023.02); H10B 43/40 (2023.02)] | 20 Claims |

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1. A method of forming an isolation structure, comprising:
forming a first conductive region in a first section of a semiconductor material;
forming a first trench in a second section of the semiconductor material adjacent a first side of the first section of the semiconductor material and forming a second trench in a third section of the semiconductor material adjacent a second side of the first section of the semiconductor material that is opposite the first side of the first section of the semiconductor material;
extending the first trench to a depth below the first conductive region, extending the second trench to the depth below the first conductive region, and removing a portion of the first section of the semiconductor material overlying the first conductive region;
forming a second conductive region in the semiconductor material below a bottom of the first trench and forming a third conductive region in the semiconductor material below a bottom of the second trench; and
forming a dielectric material overlying the first conductive region and filling the first trench and the second trench.
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