A field effect transistor (“FET”), a termination structure and associated method for manufacturing. The FET has a plurality of active transistor cells and a termination structure. The termination structure for the FET includes a plurality of termination cells arranged substantially in parallel from an inner side toward an outer side of a termination area of the FET. Each of the termination cells comprises a termination trench lined with a termination insulation layer and filled with a termination conduction layer. The innermost termination cell is electrically coupled to gate regions of the active transistor cells while the rest of the termination cells are electrically floating.