| CPC H10D 84/853 (2025.01) [H10D 84/0193 (2025.01); H10D 84/038 (2025.01)] | 20 Claims |

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1. A semiconductor device, comprising:
a first transistor comprising a first semiconductor channel and a first gate structure on the first semiconductor channel;
a second transistor on the first transistor and comprising:
a second semiconductor channel; and
a second gate structure on the second semiconductor channel; and
an isolation structure isolating the first and second gate structures and in contact with the first and second semiconductor channels.
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