A method includes forming a source, a drain, and a disposable gate (38) of the first transistor; forming a source, a drain, and a disposable gate of the second transistor; removing the disposable gates of the first transistor and the second transistor; forming a photoresist layer over the first transistor and the second transistor; patterning the photoresist layer to expose a gate region of the first transistor and a gate region of the second transistor; and implanting the substrate under the gate region of the first transistor and under the gate region of the second transistor, wherein implanting the substrate under the gate region of the first transistor provides a permanent shorting region between the source and the drain of the first transistor, and wherein implanting the substrate under the gate region of the second transistor adjusts a threshold voltage of the second transistor.