Patent ID: 7936006

Claim:
A metal-oxide-semiconductor (“MOS”) device comprising: a gate electrode having sidewalls; a first sidewall spacer extending from the gate electrode toward a source region; a second sidewall spacer extending from the gate electrode toward a drain region; a source extension extending at least partially beneath the first sidewall spacer; a drain extension extending at least partially beneath the second sidewall spacer; a body; a channel portion; a first embedded dielectric structure extending at least partially beneath the source extension; a second embedded dielectric structure extending at least partially beneath the drain extension; and a web disposed between the first embedded dielectric structure and the second embedded dielectric structure, the web connecting the channel portion to the body, wherein a portion of at least one of the first embedded dielectric structure and the second embedded dielectric structure extends directly below an area defined by the channel portion toward the web and between the channel portion and the body.