An integrated circuit includes transistor and resistor. The transistor includes a gate stack. The gate stack includes a first dielectric layer, a first conductive layer over the first dielectric layer, a second conductive layer over the first conductive layer, and a second dielectric layer over the second conductive layer. The transistor also includes source/drain (S/D) regions adjacent to the gate stack. The resistor adjacent to the transistor, and includes a third dielectric layer.