A method of fabricating a semiconductor device includes providing a substrate having a first surface, forming an isolation structure disposed partly in the substrate and having an second surface higher than the first surface by a step height, removing a portion of the isolation structure to form a recess therein having a bottom surface disposed below the first surface, and forming a contact engaging the gate structure over the recess. A different aspect involves an apparatus that includes a substrate having a first surface, an isolation structure disposed partly in the substrate and having a second surface higher than the first surface by a step height, a recess extending downwardly from the second surface, the recess having a bottom surface disposed below the first surface, a gate structure, and a contact engaging the gate structure over the recess.