https://gcc.gnu.org/bugzilla/show_bug.cgi?id=70913

anlauf at gcc dot gnu.org changed:

           What    |Removed                     |Added
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                 CC|                            |anlauf at gcc dot gnu.org

--- Comment #7 from anlauf at gcc dot gnu.org ---
The issue in comment#3 is overlapping initializations and at least one of
the equivalence object being an array of rank >= 1.

This one appears to be minimal:

program p
  character(1) :: a    = 'a'
  character(1) :: b(1) = 'b'
  equivalence (a, b)
end

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