Buried local interconnect in source/drain region

A method for forming a buried local interconnect in a source/drain region is disclosed including, among other things, forming a plurality of VOC structures, forming a first source/drain region between a first pair of the plurality of VOC structures, forming a second source/drain region between a second pair of the plurality of VOC structures, and forming an isolation structure between the first and second source/drain regions. A first trench is formed in the first and second source/drain regions and the isolation structure. A liner layer is formed in the first trench, and a first conductive line is formed in the first trench. A dielectric material is formed above the first conductive line. A first opening is formed in the dielectric material to expose a portion of the first conductive line. A first conductive feature is formed in the first opening contacting the exposed portion of the first conductive line.