An IC device may include a first conductive structure in a first section and a second conductive structure in a second section. The second conductive structure is in parallel with the first conductive structure in a first direction. A dimension of the second conductive structure in a second direction perpendicular to the first direction is greater than a dimension of the first conductive structure in the second direction. The first conductive structure may be coupled to a channel region of a transistor. The second conductive structure may be coupled to a channel region of another transistor. A first structure comprising a first dielectric material may be over the first conductive structure. A second structure comprising a second dielectric material may be over the second section. A third structure comprising the first dielectric material may be over the second conductive structure and be at least partially surrounded by the second structure.