Memory structure with non-ion beam etched mtj and top electrode

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

• forming an interconnect level comprising an electrically conductive structure embedded in an interlayer dielectric material layer;
• forming a bilayer dielectric material mask on the interconnect level, the bilayer dielectric material mask comprising a first dielectric material layer and a second dielectric material layer, and having an opening that physically exposes the electrically conductive structure;
• recessing the first dielectric material layer of the bilayer dielectric material mask to provide a recessed first dielectric material layer, wherein the second dielectric material layer overhangs the recessed first dielectric material layer;
• forming a magnetic tunnel junction (MTJ) structure on the electrically conductive structure, the MTJ structure comprising a lower magnetic stack and an upper magnetic stack that are spaced apart by a tunnel barrier layer;
• and
• forming a top electrode on the upper magnetic stack of the MTJ structure, wherein the top electrode contains a seam.