In some embodiments, the first gate structure 112a is disposed within the first trench 102t1 such that a top surface of the first gate structure 112a is vertically aligned with the front-side surface 102f of the substrate 102. In further embodiments, the first gate structure 112a is disposed within the first trench 102t1 such that the top surface of the first gate structure 112a is disposed vertically below the front-side surface 102f of the substrate 102 (not shown) (e.g., see FIG. 2E). In various embodiments, the second gate structure 112b is disposed within the second trench 102t2 such that a top surface of the second gate structure 112b is vertically aligned with the front-side surface 102f of the substrate. In yet further embodiments, the second gate structure 112b is disposed within the second trench 102t2 such that the top surface of the second gate structure 112b is disposed vertically below the front-side surface 102f of the substrate (not shown) (e.g., see FIG. 2E).