Semiconductor device having electrical contact from opposite sides including a via with an end formed at a bottom surface of the diffusion region

A semiconductor has an active device, such as a transistor, with a directly underlying passive device, such as a capacitor, that are connected by a via or conductive region and interconnect. The via or conductive region contacts a bottom surface of a diffusion or source region of the transistor and contacts a first of the capacitor electrodes. A laterally positioned vertical via and interconnect contacts a second of the capacitor electrodes. A metal interconnect or conductive material may be used as a power plane that saves circuit area by implementing the power plane underneath the transistor rather than adjacent the transistor.