http://gcc.gnu.org/bugzilla/show_bug.cgi?id=51945
--- Comment #3 from janus at gcc dot gnu.org --- Applying the patches from PR 49213 (comments 8, 10 and 16), I get the following: 1) test case with comment: same as before (error with t2) 2) test case with uncommented line: c0.f90:15.16: type(t) :: y = t2() ! Invalid 1 Error: Can't convert TYPE(t2) to TYPE(t) at (1) c0.f90:2.6: type t 1 Internal Error at (1): c0.f90:15.16: type(t) :: y = t2() ! Invalid 1 Can't convert TYPE(t2) to TYPE(t) at (1) As noted by Dominique, this seems to be due to PR 49213 comment 16, in particular.