A method comprises forming a first trench and a second trench, depositing a dielectric material in a lower portion of the first trench, depositing a gate electrode material in the second trench and an upper portion of the first trench, forming a first N+ region and a second N+ region through an ion implantation process, wherein the first N+ region and the second N+ region are on opposite sides of the first trench and forming an accumulation layer along a sidewall of the second trench.