| CPC H01L 23/5286 (2013.01) [H01L 23/481 (2013.01); H10D 64/021 (2025.01); H10D 62/121 (2025.01); H10D 84/981 (2025.01)] | 10 Claims |

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1. A semiconductor structure comprising:
a first device region including at least one first functional gate structure;
a second device region that is located laterally adjacent to the first device region and includes at least one second functional gate structure;
a shallow trench isolation structure located between the first device region and the second device region;
a backside power rail located in a backside interconnect dielectric material layer that is located on a backside surface of the shallow trench isolation structure;
a via-to-backside power rail (VBPR) contact structure having a via portion contacting a surface of the backside power rail and a non-via portion contacting a source/drain region of the at least one first functional gate structure; and
a dielectric spacer structure located along a side of the at least one first functional gate structure that is laterally adjacent to the via portion of the via-to-backside power rail contact structure, the dielectric spacer structure comprising a base dielectric spacer and a replacement dielectric spacer, wherein another side of the at least one first functional gate structure opposite the side of the at least one first functional gate structure that is laterally adjacent to the via portion of the VBPR contact structure contains only a single dielectric spacer, wherein the single dielectric spacer is composed of a dielectric spacer material that is compositionally a same dielectric spacer material as that of the base dielectric spacer.
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