Non-uniform gate dielectric for U-shape MOSFET

A U-shaped gate dielectric structure is provided that has a horizontal gate dielectric portion having a vertical thickness, and a vertical gate dielectric wall portion extending upwards from the horizontal gate dielectric portion. The vertical gate dielectric wall portion has a lateral thickness that is greater than the vertical thickness of the horizontal gate dielectric portion. The U-shaped gate dielectric structure houses a gate conductor portion. Collectively, the U-shaped gate dielectric structure and the gate conductor portion provide a functional gate structure that has reduced capacitance.