Transistor source & drain contact structures comprising a laterally scaled cap

An integrated circuit (IC) structure, comprising:

• a plurality of transistor channel layers;
• a gate adjacent to, and between, individual ones of the channel layers;
• a gate spacer material layer adjacent to a sidewall of the gate;
• a source or drain contact metal structure coupled to the channel layers, wherein:
• a lower portion of the source or drain contact metal structure has a first lateral width;
• an upper portion of the source or drain contact metal structure has a second lateral width;
• and the second lateral width is smaller than the first lateral width by at least a thickness of an intervening dielectric material that is between the gate spacer material layer and upper portion of the source or drain contact metal structure.

A method, comprising:

• receiving a workpiece comprising a metal gate structure adjacent to, and between, a plurality of stacked channel material layers;
• exposing a sidewall of a gate spacer material layer adjacent to a sidewall of the metal gate structure by recessing a top surface of a pair of source and drain contact metal structures;
• depositing a dielectric material liner upon the sidewall of the gate spacer material;
• exposing the top surface of the pair of source and drain contact metal structures by anisotropically etching the dielectric material liner;
• and
• augmenting the pair of source and drain contact metal structures by depositing additional contact metal in direct contact with the top surface of the pair of source and drain contact metal structures and in direct contact with a sidewall of the dielectric material liner.