https://gcc.gnu.org/bugzilla/show_bug.cgi?id=85797

--- Comment #5 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
> Revised patch that also addresses PR83515:

The patch fixes the ICE. Compiling the tests z2.f90 or z3.f90 gives the error

    2 |    c = transfer(a, a)
      |       1
Error: Cannot convert PROCEDURE to REAL(4) at (1)

or

    2 |    c = transfer(b, a)
      |       1
Error: Cannot convert PROCEDURE to REAL(4) at (1)

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