https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104229

            Bug ID: 104229
           Summary: ICE in gfc_build_null_descriptor, at
                    fortran/trans-array.cc:536
           Product: gcc
           Version: 12.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: gs...@t-online.de
  Target Milestone: ---

Affects versions down to at least r5 :
(follow-up of pr100275)


$ cat z1.f90
module m
   type t
   end type
   class(t), allocatable :: z
   target :: z(2)
end


$ gfortran-12-20220123 -c z1.f90
z1.f90:6:3:

    6 | end
      |   1
internal compiler error: in gfc_build_null_descriptor, at
fortran/trans-array.cc:536
0x7a81e9 gfc_build_null_descriptor(tree_node*)
        ../../gcc/fortran/trans-array.cc:536
0x7e9ac7 gfc_conv_initializer(gfc_expr*, gfc_typespec*, tree_node*, bool, bool,
bool)
        ../../gcc/fortran/trans-expr.cc:8374
0x7caf5b gfc_get_symbol_decl(gfc_symbol*)
        ../../gcc/fortran/trans-decl.cc:1944
0x7cdd78 gfc_create_module_variable
        ../../gcc/fortran/trans-decl.cc:5244
0x789642 do_traverse_symtree
        ../../gcc/fortran/symbol.cc:4174
0x7ce57b gfc_generate_module_vars(gfc_namespace*)
        ../../gcc/fortran/trans-decl.cc:5743
0x7a5ee4 gfc_generate_module_code(gfc_namespace*)
        ../../gcc/fortran/trans.cc:2309
0x75143f translate_all_program_units
        ../../gcc/fortran/parse.cc:6638
0x75143f gfc_parse_file()
        ../../gcc/fortran/parse.cc:6938
0x79e86f gfc_be_parse_file
        ../../gcc/fortran/f95-lang.cc:216

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