Contact over active gate structures for advanced integrated circuit structure fabrication

An integrated circuit structure, comprising:

• a fin comprising silicon, the fin having a top and sidewalls;
• first and second gate dielectric layers over the top of the fin and laterally adjacent the sidewalls of the fin;
• first and second gate electrodes over the first and second gate dielectric layers, respectively, over the top of the fin and laterally adjacent the sidewalls of the fin, the first and second gate electrodes both having a first side and a second side opposite the first side, and both having an insulating cap having a top surface;
• a first dielectric spacer adjacent the first side of the first gate electrode;
• a second dielectric spacer adjacent the second side of the second gate electrode;
• a semiconductor source or drain region adjacent the first and second dielectric spacers;
• a trench contact structure over the semiconductor source or drain region adjacent the first and second dielectric spacers, the trench contact structure comprising an insulating cap on a conductive structure, the insulating cap of the trench contact structure having a top surface substantially co-planar with the insulating caps of the first and second gate electrodes, and the insulating cap of the trench contact structure extending laterally into recesses in the first and second dielectric spacers and overhanging the conductive structure of the trench contact structure.