A structure is provided in which the back gate regions are physically separated from one another as opposed to using reversed biased pn junction diodes. In the present disclosure, the back gate regions can be formed first through a buried dielectric material of an extremely thin semiconductor-on-insulator (ETSOI) substrate. After dopant activation, standard device fabrication processes can be performed. A semiconductor base layer portion of the ETSOI substrate can then be removed from the original ETSOI to expose a surface of the back gates.