A system, apparatus and/or method is provided for fabricating an integrated capacitor during the fabrication of a transistor employing chemical mechanical polishing of a gate electrode of the transistor. Components of the integrated capacitor, particularly the lower electrode of a parallel plate capacitor in one form thereof, and an outer plate of a cylindrical-like capacitor in another form thereof, are defined by the polish stop layer during chemical mechanical polishing (CMP) of a gate of the transistor. According to an aspect of the subject invention, the polish stop layer may be an oxide or a nitride.