A device includes a thermally conductive and electrically insulative substrate having a first major surface and a second major surface. A coupling structure is configured to reduce the RF input signal by substantially a predetermined amount of attenuation power. A tuning circuit is characterized by a tuning reactance substantially matched to a predetermined system impedance. A resistor is disposed on a majority of the first major surface and is characterized by a parasitic capacitance that is substantially negated by the tuning reactance. The resistor includes a first resistive portion and a second resistive portion; each of the first resistive portion and the second resistive portion being configured to direct approximately one-half of the attenuation power to the ground portion.