One aspect of this description relates to an integrated circuit (IC) structure including a first layer and a second layer. The first layer includes a first metal structure coupled to a first power supply having a first voltage level and a second metal structure coupled to a second power supply having a second voltage level different from the first voltage level. The second layer is formed over the first layer. The second layer includes a first nano-sheet device coupled to the first metal structure and a second nano-sheet device adjacent to the first nano-sheet device. The second nano-sheet device is coupled to the second metal structure. A distance between the first nano-sheet device and the second nano-sheet device is less than a minimum n-well to n-well spacing.