https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92634

--- Comment #1 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
No those are still officially considered a referencing. 

In fact all three cases:
&p->field does not dereference p, just as &*p and &p[i] do not.

Should be considered a deference even though the deference does not happen.

There are other similar bug reports that say similar things to the null pointer
case.

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