https://gcc.gnu.org/bugzilla/show_bug.cgi?id=77296

Thomas Koenig <tkoenig at gcc dot gnu.org> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
           Keywords|                            |ice-on-valid-code,
                   |                            |wrong-code

--- Comment #3 from Thomas Koenig <tkoenig at gcc dot gnu.org> ---
This patch

Index: resolve.c
===================================================================
--- resolve.c   (Revision 239218)
+++ resolve.c   (Arbeitskopie)
@@ -11551,7 +11551,8 @@ resolve_fl_variable (gfc_symbol *sym, int mp_flag)
   if (sym->ts.deferred
       && !(sym->attr.pointer
           || sym->attr.allocatable
-          || sym->attr.omp_udr_artificial_var))
+          || sym->attr.omp_udr_artificial_var
+          || sym->assoc))
     {
       gfc_error ("Entity %qs at %L has a deferred type parameter and "
                 "requires either the pointer or allocatable attribute",

makes the ICE go away, but does not lead to correct code.

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