can be a semiconductor on insulator soi substrate a bulk substrate or a hybrid substrate including a bulk portion and an soi portion in one embodiment the substrate 8 can be an soi substrate including a stack from bottom to top of a handle substrate 10 a buried insulator layer 20 and a top semiconductor layer 30 l the handle substrate 10 can include a semiconductor material a conductive material or a dielectric material and provides mechanical support to the buried insulator layer 20 and the top semiconductor layer 30 l the thickness of the handle substrate 10 can be from 50 microns to 2 mm although lesser and greater thicknesses can also be employed the buried insulator layer 20 includes a dielectric material such as silicon oxide silicon nitride silicon oxynitride or a combination thereof the thickness of the buried insulator layer 20 can be from 10 nm to 1 000 nm although lesser and greater thicknesses can also be employed the top semiconductor layer 30 l includes a semiconductor material which can be an elemental semiconductor material such as silicon or germanium an alloy of at least two elemental semiconductor materials such as a silicon germanium alloy a compound semiconductor material.