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.

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