https://gcc.gnu.org/bugzilla/show_bug.cgi?id=60336
--- Comment #37 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
(In reply to H.J. Lu from comment #35)
> (In reply to Andrew Pinski from comment #34)
> >
> > So no FIELD_DECL as part of fields; only var or type or method_decl?
>
> struct dummy { };
> struct true_type { struct dummy i; };
This is two empty structs. The same is true even in GNU C. So a struct which
contains no field decls or field decls which is an empty struct is also an
empty struct.