https://gcc.gnu.org/bugzilla/show_bug.cgi?id=100136
--- Comment #2 from anlauf at gcc dot gnu.org ---
We do not properly handle the VALUE attribute.
Reduced testcase:
program p
implicit none
class(*), allocatable :: d
call add_class (d)
contains
subroutine add_class (d)
class(*), value :: d
end subroutine
end program
