https://gcc.gnu.org/bugzilla/show_bug.cgi?id=78053

--- Comment #2 from Richard Biener <rguenth at gcc dot gnu.org> ---
The ICE happens because the FE introduces a type that ends up not being
gimplified via gimplify-type-sizes:

                  character(kind=1)[0:][1:.__tmp_CHARACTER_0_1] * D.3481;

The reason is a missing DECL_EXPR for the variable-size type.

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