| CPC H01L 21/76865 (2013.01) [H01L 21/76805 (2013.01); H01L 21/76843 (2013.01); H01L 21/76846 (2013.01); H01L 21/76889 (2013.01); H01L 21/76895 (2013.01); H01L 23/485 (2013.01); H01L 23/53266 (2013.01); H01L 23/535 (2013.01); H10D 30/024 (2025.01); H10D 30/62 (2025.01); H10D 30/6211 (2025.01); H10D 84/0193 (2025.01); H10D 84/038 (2025.01); H10D 84/853 (2025.01); H01L 21/28518 (2013.01); H01L 21/76855 (2013.01)] | 18 Claims |

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1. A fin-type field effect transistor (FinFET), comprising:
a fin structure extending from a semiconductor substrate;
a gate structure formed over the fin structure and a source/drain region adjacent the gate structure;
a first contact structure over the gate structure and extending to interface a top surface of the gate structure, wherein the first contact structure includes
a first tapered sidewall and opposing the first tapered sidewall a second tapered sidewall;
a liner layer having a first surface defining the first tapered sidewall of the first contact structure and a second surface opposing the first surface, wherein the second surface includes a first corner at a first distance from the top surface of the gate structure and a second corner at a second distance from the top surface of the gate structure, the first distance greater than the second distance; and
a conductive layer over the liner layer and interfacing the first corner and the second corner; and
a second contact structure over the source/drain structure and extending to interface a top surface of the source/drain structure, wherein the second contact structure includes
a third tapered sidewall and opposing the third tapered sidewall a fourth tapered sidewall;
another liner layer having a first surface defining the second tapered sidewall of the first contact structure and a second surface opposing the first surface, wherein the second surface includes a third corner at a third distance from the top surface of the source/drain structure and a fourth corner at a fourth distance from the top surface of the source/drain structure, the third distance greater than the fourth distance; and
another conductive layer over the another liner layer and interfacing the third corner and the fourth corner.
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