Neutralization capacitances are commonly employed to compensate for the Miller effect; however, at higher frequencies, the parasitic inductance introduced in the interconnect can affect the neutralization. Here, a layout has been provided where a MOS capacitor is merged with a complementary transistor. By having this merged device, the layout is compact and reduces interconnect area, which reduces the effects of parasitic inductance at higher frequencies (i.e., millimeter wave or terahertz). This layout can also be used to implement linearity enhancement schemes.