https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97953
--- Comment #18 from Richard Biener <rguenth at gcc dot gnu.org> --- int __attribute__((noipa)) foo (int flag, int *p) { int val = *p; if (flag) { if (val != 1) __builtin_unreachable (); return 0; } int val2 = *p; return val2 == 2; } int main() { int i = 2; if (foo (0, &i) != 1) __builtin_abort (); return 0; } fails with -fno-tree-fre.