A semiconductor structure is provided which eliminates the contact resistance traditionally associated with a junction between one or more contacts and a buried conductive structure formed in the semiconductor structure. The semiconductor structure includes a first insulating layer formed on a semiconductor layer and a conductive structure formed on at least a portion of the first insulating layer. A second insulating layer is formed on at least a portion of the conductive structure. At least one contact is formed through the second insulating layer and electrically connected to the conductive structure. The contact and the conductive structure are formed as a substantially homogeneous structure in a same processing step.