http://gcc.gnu.org/bugzilla/show_bug.cgi?id=45586
--- Comment #12 from Michael Matz <matz at gcc dot gnu.org> 2010-11-25 17:02:19 UTC --- The following needs to be taken into account when determining the validity: If this use is supposed to be valid (we can associate a pointer with and entity that isn't marked TARGET but merely ALLOCATABLE) then the distinction between TARGET and ALLOCATABLE (the the language designer introduced most probably for a reason) is more or less mood. GemsFDTD and other benchmarks will regress by a large amount. So, this testcase should better be invalid due to the missing TARGET attribute.