An apparatus comprises a buried layer over a substrate, an epitaxial layer over the buried layer, a first trench extending through the epitaxial layer and partially through the buried layer, a second trench extending through the epitaxial layer and partially through the buried layer, a dielectric layer in a bottom portion of the first trench, a first gate region in an upper portion of the first trench, a second gate region in the second trench, wherein the second gate region is electrically coupled to the first gate region, a drain region in the epitaxial layer and a source region on an opposite side of the first trench from the drain region.