Semiconductor Device and Method of Forming Substrate Having Conductive Columns

A semiconductor device has a first conductive layer disposed over a carrier. A second conductive layer is formed over a first surface of the first conductive layer. A first insulating layer is formed over the first and second conductive layers. A third conductive layer is formed over the first insulating layer. A second insulating layer is formed over the third conductive layer. The carrier is removed to expose the first conductive layer. A portion of the first conductive layer is removed from a second surface of the first conductive layer opposite the first surface to form a plurality of conductive pillars. The conductive pillars include a height of 100 micrometers or greater. The portion of the first conductive layer is removed using an etching process. The conductive pillars are disposed over a first semiconductor package. A semiconductor die or second semiconductor package is disposed over the second conductive layer.