Semiconductor structure cutting process and structures formed thereby

A structure comprising:

• a first fin and a second fin over a substrate;
• a first gate structure extending along opposing sidewalls and a top surface of the first fin;
• a second gate structure extending along opposing sidewalls and a top surface of the second fin;
• a first insulating structure adjacent the first gate structure, wherein a width of the first insulating structure increases as the first insulating structure extends away from the substrate;
• a second insulating structure adjacent the second gate structure, wherein a width of the second insulating structure increases as the second insulating structure extends away from the substrate;
• and
• a third insulating structure between and contacting the first insulating structure and the second insulating structure, wherein a width of the third insulating structure decreases as the third insulating structure extends away from the substrate.

A structure comprising:

• a substrate comprising a first fin and a second fin, a first longitudinal axis of the first fin being parallel to a longitudinal axis of the second fin;
• a first isolation region over the substrate between the first fin and the second fin, wherein the first fin and the second fin protrude above the first isolation region;
• a first gate structure comprising a gate dielectric over the first fin and a gate electrode over the gate dielectric;
• a first insulating structure abutting the first gate structure, wherein the first insulating structure extends vertically from level with an upper surface of the gate electrode to at least level with a bottom surface of the gate electrode;
• a second insulating structure abutting the first insulating structure and extending through the first isolation region, the first insulating structure being between the first gate structure and the second insulating structure;
• and
• a dielectric layer over the first gate structure, the first insulating structure, and the second insulating structure.