A MOS transistor includes a semiconductor layer with a drain region and a body region. A first insulating layer is disposed over the semiconductor layer, a gate-precursor layer is disposed over the first insulating layer, a second insulating layer disposed over the first insulating layer and a third insulating layer disposed over the second insulating layer. A source opening extends through the third insulating layer, the second insulating layer, the gate-precursor layer, and the first insulating layer. An implant through the source opening forms a source-precursor region in the semiconductor layer. The source opening is then lined and an body contact opening is made through the liner, the source-precursor region and into the body region. An implant through the body contact opening forms the body contact region below the source-precursor. The body contact opening is then filled with a metal.