In a three dimensional non-volatile memory structure that etches part of the top of the memory structure (including a portion of the select gates), data is stored on a majority (or all but one) of the word lines as x bits per memory cell while data is stored on a top edge word line that is closest to the etching with variable bits per memory cell. In one example embodiment that implements vertical NAND strings, memory cells connected to the top edge word line and that are on NAND strings adjacent the etching store data as n bits per memory cell and memory cells connected to the top edge word line and that are on NAND strings not adjacent the etching store data as m bits per memory cell, where m>x>n.