Fin trim plug structures having an oxidation catalyst layer surrounded by a recessed dielectric material

A method of fabricating an integrated circuit structure, the method comprising:

• forming a fin comprising silicon, the fin having a top and sidewalls, wherein the fin has a trench separating a first fin portion and a second fin portion;
• forming a first gate structure comprising a gate electrode over the top of and laterally adjacent to the sidewalls of the first fin portion;
• forming a second gate structure comprising a gate electrode over the top of and laterally adjacent to the sidewalls of the second fin portion;
• and
• forming an isolation structure in the trench of the fin, the isolation structure between the first gate structure and the second gate structure, wherein the isolation structure comprises a first dielectric material laterally surrounding a recessed second dielectric material distinct from the first dielectric material, the recessed second dielectric material laterally surrounding an oxidation catalyst layer.

A method of fabricating an integrated circuit structure, the method comprising:

• forming a fin comprising silicon, the fin having a top and sidewalls, wherein the top has a longest dimension along a direction;
• forming a first isolation structure over a first end of the fin;
• forming a gate structure comprising a gate electrode over the top of and laterally adjacent to the sidewalls of a region of the fin, wherein the gate structure is spaced apart from the first isolation structure along the direction;
• and
• forming a second isolation structure over a second end of the fin, the second end opposite the first end, the second isolation structure spaced apart from the gate structure along the direction, wherein the first isolation structure and the second isolation structure both comprise a first dielectric material laterally surrounding a recessed second dielectric material distinct from the first dielectric material, the recessed second dielectric material laterally surrounding an oxidation catalyst layer.