Structure and process to tuck fin tips self-aligned to gates

A method of forming a semiconductor structure, the method comprising:

• forming a gate structure straddling a portion of a semiconductor fin,
• providing a first set of gate spacers on opposing sidewalls of the gate structure and straddling another portion of the semiconductor fin;
• forming a sacrificial dielectric liner over the first set of gate spacers and the gate structure and straddling a remaining portion of the semiconductor fin;
• forming a patterned material stack having an opening;
• cutting the semiconductor fin utilizing the patterned material stack, a portion of sacrificial dielectric liner within the opening and one gate spacer of the first set of gate spacers as an etch mask to provide a semiconductor fin portion containing the gate structure and having an exposed end wall;
• performing a lateral etch to pull back the expose end wall of the semiconductor fin portion underneath or aligned to a sidewall of the one gate spacer of the first set of gate spacers within the opening;
• and
• forming a second set of gate spacers, wherein one gate spacer of the second set of gate spacers contains a lower portion that directly contacts the exposed end wall of the semiconductor fin portion.