Abstract: A transistor includes a first active region and a second active region separated by a semiconductor channel, a gate stack structure including a gate dielectric and a gate electrode overlying the semiconductor channel, a gate contact via structure overlying and electrically connected to the gate electrode and having a top surface located in a first horizontal plane, a first active-region contact via structure overlying and electrically connected to the first active region, and having a top surface located within a second horizontal plane that underlies the first horizontal plane, a first connection line structure contacting a top surface of the first active-region contact via structure, and a first connection via structure contacting a top surface of the first connection line structure and having a top surface within the first horizontal plane.