The disclosure is directed to an integrated circuit structure and method of forming the same. The integrated circuit structure may include: a first device region including: a floating gate structure substantially surrounding a first fin that is over a substrate; a first bottom source/drain within the substrate, and beneath the first fin and the floating gate structure; a first top source/drain over the first fin and the floating gate structure; a first spacer substantially surrounding the first top source/drain and disposed over the floating gate structure; and a gate structure substantially surrounding and insulated from the floating gate structure, the gate structure being disposed over the substrate and having a height greater than a height of the floating gate.