The prevention of active area loss in the STI model is disclosed which results in an improved device performance in devices manufactured according to the process flow. The process generally shared among the multiple various embodiments inverts the current conventional STI structure towards a process flow where an insulator is patterned with tapered trenches. A segregation layer is formed beneath the surface of the insulator in the tapered trenches. The tapered trenches are then filled with a semiconductor material which is further processed to create a number of active devices. Therefore, the active devices are created in patterned dielectric instead of the STI being created in the semiconductor substrate of the active devices.