providing a device structure on a semiconductor substrate, the device structure comprising a first spacer, a second spacer, a gate opening formed between the first spacer and the second spacer, a first oxide region adjacent to and outside the first spacer, and a second oxide region adjacent to and outside the second spacer;

filling the gate opening with a compressive insulating material;

forming a first conductive via in the first oxide region, and a second conductive via in the second oxide region;

thereafter removing the first oxide region and the second oxide region; and

depositing a tensile insulating material between the first conductive via and the first spacer, between the second conductive via and the second spacer, and over the compressive insulating material;

wherein filling the gate opening with the compressive insulating material comprises:

depositing a first layer of compressive insulating material in the gate opening; and

depositing at least one additional layer of compressive insulating material on the first layer of compressive insulating material.