Abstract: An apparatus comprising a source or drain of a field effect transistor (FET), a first dielectric between a portion of the source or drain and a FET gate, the first dielectric comprising silicon nitride, and a second dielectric above at least a portion of the first dielectric, the second dielectric comprising silicon oxide doped with at least one of oxygen or carbon, the second dielectric having a dielectric constant lower than the first dielectric.

Abstract: An integrated circuit includes a first device, and a laterally adjacent second device. The first device includes a first body of semiconductor material extending laterally from a first source or drain region, a first gate structure on the first body, and a first contact extending vertically upward from the first source or drain region. The second device includes a second body of semiconductor material extending laterally from a second source or drain region, a second gate structure on the second body, and a second contact extending vertically upward from the second source or drain region. A gate cut structure including dielectric material is laterally between the first gate structure and the second gate structure, and also laterally between the first contact and the second contact. In some examples, a third contact extends laterally from the first contact to the second contact and passes over the gate cut structure.