Abstract: A semiconductor device, comprising a semiconductor substrate; an isolation layer disposed on the semiconductor substrate; a first active region and a second active region disposed at least partially above the isolation layer; a first gate structure and a second gate structure disposed on the isolation layer, the first active region, and the second active region; and an isolation pillar disposed on the isolation layer, between the first and second active regions, and between and in contact with the first and second gate structures, wherein the isolation pillar has an inverted-T shape. A method for making the semiconductor device. A system configured to implement the method and manufacture the semiconductor device.