An integrated circuit includes laterally adjacent first and second devices. The first device includes (i) first source and drain regions, (ii) a first body including semiconductor material laterally extending between the first source and drain regions, (iii) a first sub-fin below the first body, and (iv) a first gate structure on the first body. The second device includes (i) second source and drain regions, (ii) a second body including semiconductor material laterally extending from the second source and drain regions, (iii) a second sub-fin below the second body, and (iv) a second gate structure on the second body. A second dielectric material is laterally between the first and second sub-fins. A third dielectric material is laterally between the first and second sub-fins, and above the second dielectric material. A gate cut including first dielectric material is laterally between the first and second gate structures, and above the third dielectric material.