Abstract: A semiconductor device is provided. The semiconductor device includes a field effect transistor (FET) including first and second source/drain (S/D) epitaxial regions. The semiconductor device also includes a gate cut region at cell boundaries between the first and second S/D epitaxial regions, a dielectric liner and a dielectric core formed in the gate cut region, and a backside power rail (BPR) and a backside power distribution network (BSPDN). The semiconductor device also includes a power via passing through the dielectric core and connecting to the BPR and BSPDN, first metal contacts formed in contact with the first and second S/D epitaxial regions, and a via to backside power rail (VBPR) contact. The dielectric liner separates the power via from the first S/D epitaxial region.