A MOS transistor structure comprises a substrate including a bulk semiconductor region, a first gate formed in a first trench, a first drain/source region, a second drain/source region, wherein the first drain/source region and the second drain/source region are formed on opposing sides of the first gate. The MOS transistor structure further comprises a second gate formed in a second trench, a third drain/source region, wherein the third drain/source region and the second drain/source region are formed on opposing sides of the second gate and a channel region formed in the bulk semiconductor region, wherein the channel region, the first drain/source region, the second drain/source region and the third drain source region share a same polarity.