A semiconductor structure comprising: a body layer comprising a semiconductor material and having a doping of a first conductivity type and located in a semiconductor substrate, wherein the semiconductor substrate comprises at least one semiconductor layer (10', 30, 31, 32), the at least one semiconductor layer having a doping of the first conductivity type; a source region comprising said semiconductor material and having a doping of said first conductivity type, the source region comprising an upper source region and a lower source region wherein a bottom surface of said upper source region abuts a top surface of said lower source region, said upper source region is more highly doped than said lower source region and said lower source region laterally abuts said body layer; a drain region comprising said semiconductor material and having a doping of said first conductivity type and vertically abutting said body layer, wherein the concentration of dopants of the first conductivity type is greater in the upper and lower source regions and the drain region than in the body layer; an upper gate region comprising said semiconductor material and having a doping of a second conductivity type and vertically abutting a top surface of said body layer, wherein said second conductivity type is the opposite of said first conductivity type; a lower gate region comprising said semiconductor material and having a doping of said second conductivity type and vertically abutting a bottom surface of said body layer, and vertically abutting a top surface of the at least one semiconductor layer, wherein a bottom surface of said source region (55, 52) abuts a top surface of said lower gate region; a first shallow trench isolation structure comprising a dielectric material and laterally surrounding said upper source region; a second shallow trench isolation structure comprising said dielectric material and laterally surrounding said drain region; and a second-conductivity-type reach-through region comprising said semiconductor material, having a doping of said second conductivity type, and laterally abutting said lower gate region and laterally abutting sidewalls of said body layer and vertically abutting the top surface of the at least one semiconductor layer; wherein said source region and said drain region have substantially coplanar top surfaces, and wherein a bottom surface of said source region is located below a level of a bottommost surface of said drain region, and wherein the semiconductor structure comprises: a first p-n junction formed between the lower gate region and the at least one semiconductor layer, and a second p-n junction formed between the second-conductivity-type reach-through region and the at least one semiconductor layer. a body layer comprising a semiconductor material and having a doping of a first conductivity type and located in a semiconductor substrate, wherein the semiconductor substrate comprises at least one semiconductor layer (10', 30, 31, 32), the at least one semiconductor layer having a doping of the first conductivity type; a source region comprising said semiconductor material and having a doping of said first conductivity type, the source region comprising an upper source region and a lower source region wherein a bottom surface of said upper source region abuts a top surface of said lower source region, said upper source region is more highly doped than said lower source region and said lower source region laterally abuts said body layer; a drain region comprising said semiconductor material and having a doping of said first conductivity type and vertically abutting said body layer, wherein the concentration of dopants of the first conductivity type is greater in the upper and lower source regions and the drain region than in the body layer; an upper gate region comprising said semiconductor material and having a doping of a second conductivity type and vertically abutting a top surface of said body layer, wherein said second conductivity type is the opposite of said first conductivity type; a lower gate region comprising said semiconductor material and having a doping of said second conductivity type and vertically abutting a bottom surface of said body layer, and vertically abutting a top surface of the at least one semiconductor layer, wherein a bottom surface of said source region (55, 52) abuts a top surface of said lower gate region; a first shallow trench isolation structure comprising a dielectric material and laterally surrounding said upper source region; a second shallow trench isolation structure comprising said dielectric material and laterally surrounding said drain region; and a second-conductivity-type reach-through region comprising said semiconductor material, having a doping of said second conductivity type, and laterally abutting said lower gate region and laterally abutting sidewalls of said body layer and vertically abutting the top surface of the at least one semiconductor layer; wherein said source region and said drain region have substantially coplanar top surfaces, and wherein a bottom surface of said source region is located below a level of a bottommost surface of said drain region, and wherein the semiconductor structure comprises: a first p-n junction formed between the lower gate region and the at least one semiconductor layer, and a second p-n junction formed between the second-conductivity-type reach-through region and the at least one semiconductor layer.