https://gcc.gnu.org/bugzilla/show_bug.cgi?id=113885

anlauf at gcc dot gnu.org changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
     Ever confirmed|0                           |1
   Target Milestone|---                         |13.3
                 CC|                            |pault at gcc dot gnu.org
           Priority|P3                          |P4
      Known to work|                            |11.4.1, 12.3.1
           See Also|                            |https://gcc.gnu.org/bugzill
                   |                            |a/show_bug.cgi?id=37336
           Keywords|                            |ice-on-valid-code
   Last reconfirmed|                            |2024-02-12
            Summary|ice in gimplify_expr, at    |[13/14 Regression] ice in
                   |gimplify.cc:18658           |gimplify_expr, at
                   |                            |gimplify.cc:18658 with
                   |                            |finalization
             Status|UNCONFIRMED                 |NEW
      Known to fail|                            |13.2.1, 14.0

--- Comment #1 from anlauf at gcc dot gnu.org ---
Confirmed as a 13/14 regression.

Note that adding a component to type t, e.g., so that we have

  type t
     integer :: i
   contains
     final :: finalize
  end type t

the ICE disappears.

Also note that the patch discussed in pr110987 does *not* help here.

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