Structure for making a top-side contact to a substrate

A semiconductor structure includes a starting semiconductor substrate having a recessed portion. A semiconductor material is formed in the recessed portion, and has a higher resistivity than the starting semiconductor substrate. A body region extends in the semiconductor material, and has a conductivity type opposite that of the semiconductor material. Source regions extend in the body region, and have a conductivity type opposite that of the body region. A gate electrode extends adjacent to but is insulated from the body region. A first interconnect layer extends over and is in contact with a non-recessed portion of the starting semiconductor substrate. The first interconnect layer and the non-recessed portion provide a top-side electrical contact to portions of the starting semiconductor substrate underlying the semiconductor material.