https://gcc.gnu.org/bugzilla/show_bug.cgi?id=102972
--- Comment #3 from Tobias Burnus <burnus at gcc dot gnu.org> --- Besides the restriction on 'teams', there is also: "Restrictions to the distribute construct are as follows: ... • The region that corresponds to the distribute construct must be strictly nested inside a teams region." Example: a non-enclosed 'distribute': https://github.com/SOLLVE/sollve_vv/blob/6e8dca8bcab429eb91924e349639b1f7de68ce95/tests/5.0/declare_variant/test_declare_variant.F90#L43-L52
