A semiconductor device includes a source region, a drain region, and a fin
that connects the source region to the drain region. A gate electrode
having a substantially planar surface overlies the fin and is positioned
between the drain region and the source region. A first set of spacers is
positioned between a first sidewall of the gate electrode and the source
region and between a second sidewall of the gate electrode and the drain
region. A second set of spacers is positioned on at least a portion of a
top surface of the source region and the drain region and alongside at
least a portion of the first set of spacers. At least a portion of
sidewalls of the second set of spacers contacts a portion of the first or
second sidewall of the gate electrode.