A method of forming a MEMS device includes providing a substructure including
a
base material and at least one conductive layer formed on a first side of the base
material, forming a dielectric layer over the at least one conductive layer of
the substructure, forming a protective layer over the dielectric layer, defining
an electrical contact area for the MEMS device on the protective layer, and forming
an opening within the electrical contact area through the protective layer and
the dielectric layer to the at least one conductive layer of the substructure.