https://gcc.gnu.org/bugzilla/show_bug.cgi?id=115038

--- Comment #11 from GCC Commits <cvs-commit at gcc dot gnu.org> ---
The releases/gcc-14 branch has been updated by Eric Botcazou
<ebotca...@gcc.gnu.org>:

https://gcc.gnu.org/g:2f0e0862406a17bb8bf4ad948ae22916bae092a0

commit r14-10233-g2f0e0862406a17bb8bf4ad948ae22916bae092a0
Author: Eric Botcazou <ebotca...@adacore.com>
Date:   Wed May 22 18:10:39 2024 +0200

    Fix internal error in seh_cfa_offset with -O2 -fno-omit-frame-pointer

    The problem directly comes from the -ffold-mem-offsets pass messing up with
    the prologue and the frame-related instructions, which is a no-no with SEH,
    so the fix simply disconnects the pass in these circumstances.

    gcc/
            PR rtl-optimization/115038
            * fold-mem-offsets.cc (fold_offsets): Return 0 if the defining
            instruction of the register is frame related.

    gcc/testsuite/
            * g++.dg/opt/fmo1.C: New test.

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