Formation of ultra-shallow junctions by excimer laser annealing (ELA) of ultra-low energy (1keV –250 eV) B implanted in Si has been investigated. High resolution TEM has been used to assess the as-implanted damage and the crystal recovery following ELA. The electrical activation and redistribution of B in Si during ELA has been studied as a function of the laser energy density (melt depth), the implant dose and the number of laser pulses (melt duration). Under appropriate ELA conditions, ultra-shallow profiles, extending to a depth as low as 35 nm with an abrupt profile (2.5 nm/dec), have been achieved. A significant amount of the implanted dopant was lost from the sample following ELA. However, the dopant that was retained in crystal material was fully activated following rapid re-solidification. We developed a theoretical model, that considers the dopant redistribution during melting and regrowth, showing that the fraction of the implanted dopant not activated during ELA was lost from the sample through out diffusion. The lateral distribution of the implanted B following laser annealing has been studied with 2-D measurements, using selective etching and cross-section TEM on samples where the implanted dopant was confined by using test structures including windows opened in silicon dioxide masks and patterned gate stack structures.