ILD layer 12, which may be made of a material such as borophosphosilicate glass (BPSG), phosphosilicate glass (PSG), borosilicate glass (BSG), silicon dioxide, fluorine doped oxide, low k dielectric material, or spin-on dielectric material may be formed over the structure 10 by chemical vapor deposition (CVD), physical vapor deposition (PVD) or other suitable means.