A semiconductor device and method of fabricating a semiconductor device involves formation of a trench above a fin (e.g. a fin of a FinFET device) of the semiconductor device and formation of a multi-layer dielectric structure within the trench. The profile of the multi-layer dielectric structure can be controlled depending on the application to reduce shadowing effects and reduce cut failure risk, among other possible benefits. The multi-layer dielectric structure can include two layers, three layers, or any number of layers and can have a stepped profile, a linear profile, or any other type of profile.