| CPC H10D 64/259 (2025.01) [H10D 30/6735 (2025.01); H10D 62/121 (2025.01); H10D 30/6219 (2025.01)] | 20 Claims |

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1. An integrated circuit structure, comprising:
a gate structure;
an epitaxial source or drain structure laterally spaced apart from the gate structure;
a dielectric spacer laterally between the gate structure and the epitaxial source or drain structure, the dielectric spacer having an uppermost surface below an uppermost surface of the gate structure; and
a gate insulating cap layer on the uppermost surface of the gate structure and along upper portions of sides of the gate structure, the gate insulating cap layer along an upper portion of a side of the dielectric spacer, and the gate insulating cap layer distinct from the dielectric spacer.
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