A semiconductor device includes a semiconductor die. A first interconnect structure is disposed over a peripheral region of the semiconductor die. A semiconductor component is disposed over the semiconductor die. The semiconductor component includes a second interconnect structure. The semiconductor component is disposed over the semiconductor die to align the second interconnect structure with the first interconnect structure. The first interconnect structure includes a plurality of interconnection units disposed around first and second adjacent sides of the semiconductor die to form an L-shape border of the interconnection units around the semiconductor die. A third interconnect structure is formed over the semiconductor die perpendicular to the first interconnect structure. An insulating layer is formed over the semiconductor die and first interconnect structure. A plurality of vias is formed through the insulating layer and into the first interconnect structure with the second interconnect structure disposed within the vias.