A stack can be patterned by a first etch process to form an opening defining sidewall surfaces of a patterned material stack. A masking layer can be non-conformally deposited on sidewalls of an upper portion of the patterned material stack, while not being deposited on sidewalls of a lower portion of the patterned material stack. The sidewalls of a lower portion of the opening can be laterally recessed employing a second etch process, which can include an isotropic etch component. The sidewalls of the upper portion of the opening can protrude inward toward the opening to form an overhang over the sidewalls of the lower portion of the opening. The overhang can be employed to form useful structures such as an negative offset profile in a floating gate device or vertically aligned control gate electrodes for vertical memory devices.