By removing an upper portion of a complex spacer structure, such as a triple spacer structure, an upper surface of an intermediate spacer element may be exposed, thereby enabling the removal of the outermost spacer and a material reduction of the intermediate spacer in a well-controllable common etch process. Consequently, sidewall portions of the gate electrode may be efficiently exposed for a subsequent silicidation process, while the residual reduced spacer provides sufficient process margins. Thereafter, highly stressed material may be deposited, thereby providing an enhanced stress transfer mechanism.