Abstract: A semiconductor (10) has an active device, such as a transistor, with a directly underlying passive device, such as a capacitor (75, 77, 79), that are connected by a via or conductive region (52) and interconnect (68, 99). The via or conductive region (52) contacts a bottom surface of a diffusion or source region (22) of the transistor and contacts a first (75) of the capacitor electrodes. A laterally positioned vertical via (32, 54, 68) and interconnect (99) contacts a second (79) of the capacitor electrodes. A metal interconnect or conductive material (68) may be used as a power plane that saves circuit area by implementing the power plane underneath the transistor rather than adjacent the transistor.