Replacement contact cuts with an encapsulated low-K dielectric

A structure comprising:

• a first gate structure;
• a second gate structure;
• a source/drain region arranged between the first gate structure and the second gate structure;
• a first dielectric layer arranged in a space between the first gate structure and the second gate structure;
• a second dielectric layer positioned as a cap on the first dielectric layer;
• a first contact extending vertically to the source/drain region;
• and
• a second contact extending vertically to the source/drain region,
• wherein the first dielectric layer is arranged vertically between the second dielectric layer and the source/drain region, the first dielectric layer has a first dielectric constant, the second dielectric layer has a second dielectric constant that is greater than the first dielectric constant, the first dielectric layer and the second dielectric layer are located in a cut opening, and the first dielectric layer and the second dielectric layer are arranged in the cut opening laterally between the first contact and the second contact.

A structure comprising:

• a first gate structure;
• a second gate structure;
• a source/drain region arranged between the first gate structure and the second gate structure;
• a first dielectric layer arranged in a space between the first gate structure and the second gate structure;
• and
• a second dielectric layer positioned as a cap on the first dielectric layer,
• wherein the first dielectric layer is arranged vertically between the second dielectric layer and the source/drain region, the first dielectric layer has a first dielectric constant, the second dielectric layer has a second dielectric constant that is greater than the first dielectric constant, the first gate structure includes a gate electrode with a top surface, and the first dielectric layer extends from the source/drain region to a height that is vertically above the top surface of the gate electrode.