| CPC H10D 84/834 (2025.01) [H10D 30/6211 (2025.01); H10D 62/121 (2025.01); H10D 62/151 (2025.01); H10D 64/017 (2025.01); H10D 64/021 (2025.01); H10D 64/512 (2025.01); H10D 84/013 (2025.01); H10D 84/0147 (2025.01); H10D 84/0158 (2025.01); H10D 84/038 (2025.01); H10D 30/6219 (2025.01)] | 20 Claims |

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1. An integrated circuit structure, comprising:
a first fin and a second fin above a substrate, the second fin having a horizontal width greater than a horizontal width of the first fin;
a first gate stack over the first fin;
a second gate stack over the second fin;
first epitaxial source or drain structures at ends of the first fin;
second epitaxial source or drain structures at ends of the second fin, wherein the second epitaxial source or drain structures have an uppermost surface above an uppermost surface of the first epitaxial source or drain structures; and
an intervening dielectric structure between neighboring ones of the first epitaxial source or drain structures and of the second epitaxial source or drain structures.
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