http://gcc.gnu.org/bugzilla/show_bug.cgi?id=56226
--- Comment #4 from russelljbrennan at gmail dot com 2013-02-08 01:03:12 UTC --- >From a memory standpoint yes, union/map can be replaced by equivalence. From an API standpoint it cannot afaik. A suggestion for the former lies here http://stackoverflow.com/questions/14733238/convert-fortran-dec-union-map-extensions-to-anything-else
