A method of forming a device (and the device so formed) comprising the following steps. A structure having a gate structure formed thereover is provided. Respective low doped drains are formed within the structure at least adjacent to the gate structure. A pocket implant is formed within the structure. The structure adjacent the gate structure is etched to form respective trenches having exposed side walls. Respective first liner structures are formed at least over the exposed side walls of trenches. Respective second liner structures are formed over the first liner structures. Source/drain implants are formed adjacent to, and outboard of, second liner structures to complete formation of device.