| CPC H10D 30/024 (2025.01) [H10D 62/115 (2025.01); H10D 62/822 (2025.01); H10D 84/834 (2025.01)] | 20 Claims |

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1. A semiconductor structure, comprising:
a first vertical structure and a second vertical structure on a substrate;
an isolation layer surrounding the first and second vertical structures;
an isolation structure on the isolation layer and between the first and second vertical structures, wherein a bottom portion of the isolation structure is embedded in the isolation layer and a top portion of the isolation structure comprises a footing region with sidewalls tapered from a bottom portion of the footing region to a top portion of the footing region; and
a gate structure comprising a first portion on the first vertical structure and a second portion on the second vertical structure, wherein the isolation structure is interposed between the first and second portions of the gate structure, and wherein the footing region is below a top surface of the gate structure.
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