| abstract |
A semiconductor device includes a first gate stack over an insulator, a second gate stack over an active region, a first dielectric layer over the first and second gate stacks, a second dielectric layer over the first dielectric layer, and a metal layer over the first and second gate stacks. The first and second dielectric layers include different materials. The metal layer contacts the second gate stack by penetrating at least the first and second dielectric layers and is isolated from the first gate stack by at least the first and second dielectric layers. |