https://gcc.gnu.org/bugzilla/show_bug.cgi?id=85851
Bug 85851 depends on bug 82972, which changed state.

Bug 82972 Summary: [8/9 Regression] ICE with -finit-derived in 
gfc_conv_structure, at fortran/trans-expr.c:7733 (and others)
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=82972

           What    |Removed                     |Added
----------------------------------------------------------------------------
             Status|ASSIGNED                    |RESOLVED
         Resolution|---                         |FIXED

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