First and second gates and first and second conductive contacts are disposed over a substrate. First and second vias are disposed over the first and second conductive contacts, respectively. A first gate contact is disposed over the first gate. A dielectric structure is disposed over the first gate and over the second gate. A first portion of the dielectric structure is disposed between the first and second vias. A second portion of the dielectric structure is disposed between the first via and the first gate contact. A first interface between the first conductive contact and the first via constitutes a first percentage of an upper surface area of the first conductive contact. A second interface between the first gate and the first gate contact constitutes a second percentage of an upper surface area of the first gate. The first percentage is greater than the second percentage.