A semiconductor device including a fin field effect transistor (FinFET) with a cut metal gate (CMG) and a method of manufacturing the semiconductor device are described herein. The method includes forming a CMG protective helmet structure at a top portion of a CMG dummy gate plug formed within a semiconductor substrate. The CMG protective helmet structure prevents consumption and damage of a dummy filler material in a CMG region and prevents undesirable polymer/residue byproducts from forming on top surfaces of epitaxial regions of the FinFET during etching processes.