A magnetic structure, comprising: a magnetic layer (130; 230; 330) including a Heusler compound, the magnetic layer (130; 230; 330) having a perpendicular magnetic anisotropy energy exceeding an out-of-plane demagnetization energy; further comprising a resistive insertion layer (120; 220; 320) configured to reduce magnetic damping for the Heusler compound and allow for templating of the Heusler compound; and a templating structure (110A; 110B; 110C; 210A; 210B; 210C; 310B) having a crystal structure configured to template at least one of the Heusler compound and the resistive insertion layer (120; 220; 320), the magnetic layer (130; 230; 330) residing on the templating structure (110A; 110B; 110C; 210A; 210B; 210C; 310B), characterised in that wherein the resistive insertion layer (120; 220; 320) has a location selected from a first location, a second location, and a third location, the first location being between the templating structure (110A; 210A) and the magnetic layer (130; 230), the second location being such that the templating structure (110B; 210B; 210C) is between the resistive insertion layer (120; 220) and the magnetic layer (130; 230); and the third location being on the magnetic layer such that the magnetic layer is between the templating structure and the resistive insertion layer; wherein for the resistive insertion layer (120; 220) being at the first location, the resistive insertion layer (120; 220) has a lattice mismatch of not more than ten percent for the Heusler compound and is in direct contact with the templating structure (110A; 210A) and the magnetic layer (130; 230); wherein for the resistive insertion layer (120; 220) being at the second location, the resistive insertion layer (120; 220) has the lattice mismatch, and the templating structure (110B; 210B; 210C) has a thickness of not more than twenty Angstroms and is in direct contact with the resistive insertion layer (120; 220) and the magnetic layer (130; 230); and wherein for the resistive insertion layer being at the third location, the resistive insertion layer is further from a substrate than the magnetic layer, and the magnetic layer is in direct contact with the templating structure and the resistive insertion layer. a magnetic layer (130; 230; 330) including a Heusler compound, the magnetic layer (130; 230; 330) having a perpendicular magnetic anisotropy energy exceeding an out-of-plane demagnetization energy; further comprising a resistive insertion layer (120; 220; 320) configured to reduce magnetic damping for the Heusler compound and allow for templating of the Heusler compound; and a templating structure (110A; 110B; 110C; 210A; 210B; 210C; 310B) having a crystal structure configured to template at least one of the Heusler compound and the resistive insertion layer (120; 220; 320), the magnetic layer (130; 230; 330) residing on the templating structure (110A; 110B; 110C; 210A; 210B; 210C; 310B), characterised in that wherein the resistive insertion layer (120; 220; 320) has a location selected from a first location, a second location, and a third location, the first location being between the templating structure (110A; 210A) and the magnetic layer (130; 230), the second location being such that the templating structure (110B; 210B; 210C) is between the resistive insertion layer (120; 220) and the magnetic layer (130; 230); and the third location being on the magnetic layer such that the magnetic layer is between the templating structure and the resistive insertion layer; wherein for the resistive insertion layer (120; 220) being at the first location, the resistive insertion layer (120; 220) has a lattice mismatch of not more than ten percent for the Heusler compound and is in direct contact with the templating structure (110A; 210A) and the magnetic layer (130; 230); wherein for the resistive insertion layer (120; 220) being at the second location, the resistive insertion layer (120; 220) has the lattice mismatch, and the templating structure (110B; 210B; 210C) has a thickness of not more than twenty Angstroms and is in direct contact with the resistive insertion layer (120; 220) and the magnetic layer (130; 230); and wherein for the resistive insertion layer being at the third location, the resistive insertion layer is further from a substrate than the magnetic layer, and the magnetic layer is in direct contact with the templating structure and the resistive insertion layer.