https://gcc.gnu.org/bugzilla/show_bug.cgi?id=121423

Richard Biener <rguenth at gcc dot gnu.org> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
          Component|ipa                         |c
                 CC|                            |jsm28 at gcc dot gnu.org
           Keywords|                            |ice-checking, rejects-valid

--- Comment #1 from Richard Biener <rguenth at gcc dot gnu.org> ---
I think we have a duplicate for this.  We do not have a way to represent this
case in the IL after lowering nested functions since the function declaration
(which is then global) refers to a local type in foo.

We might want to reject this case?

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