https://gcc.gnu.org/bugzilla/show_bug.cgi?id=86321

            Bug ID: 86321
           Summary: [9 Regression] ICE:  in splice_child_die, at
                    dwarf2out.c:5693 for several Fortran tests with -g
                    -flto
           Product: gcc
           Version: 9.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: lto
          Assignee: unassigned at gcc dot gnu.org
          Reporter: dominiq at lps dot ens.fr
                CC: hubicka at gcc dot gnu.org, iains at gcc dot gnu.org,
                    marxin at gcc dot gnu.org
  Target Milestone: ---
              Host: x86_64-apple-darwin17
            Target: x86_64-apple-darwin17
             Build: x86_64-apple-darwin17

On x86_64-apple-darwin17 after r261748 I see the following ICEs when compiling
the tests with -g -flto:

FAIL: gfortran.dg/alloc_comp_auto_array_2.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/alloc_comp_auto_array_2.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/alloc_comp_assign_2.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/alloc_comp_assign_2.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/alloc_comp_assign_10.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/alloc_comp_assign_10.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/alloc_comp_basics_1.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/alloc_comp_basics_1.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/alloc_comp_assign_3.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/alloc_comp_assign_3.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/alloc_comp_assign_11.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/alloc_comp_assign_11.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/alloc_comp_assign_4.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/alloc_comp_assign_4.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/alloc_comp_constructor_2.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/alloc_comp_constructor_2.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/alloc_comp_class_4.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/alloc_comp_class_4.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/alloc_comp_bounds_1.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/alloc_comp_bounds_1.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/alloc_comp_default_init_1.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/alloc_comp_default_init_1.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/allocatable_function_10.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/allocatable_function_10.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/alloc_comp_class_5.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/alloc_comp_class_5.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/alloc_comp_result_1.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/alloc_comp_result_1.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/alloc_comp_assign_7.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/alloc_comp_assign_7.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/alloc_comp_constructor_5.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/alloc_comp_constructor_5.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/alloc_comp_initializer_1.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/alloc_comp_initializer_1.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/allocatable_scalar_9.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/allocatable_scalar_9.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/allocate_alloc_opt_6.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/allocate_alloc_opt_6.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/alloc_comp_deep_copy_1.f03   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/alloc_comp_deep_copy_1.f03   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/allocatable_function_8.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/allocatable_function_8.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/allocate_with_source_15.f03   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/allocate_with_source_15.f03   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/allocate_with_source_24.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/allocate_with_source_24.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/allocate_error_6.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/allocate_error_6.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/allocate_with_source_10.f08   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/allocate_with_source_10.f08   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/allocate_with_source_5.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/allocate_with_source_5.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/allocate_with_source_11.f08   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/allocate_with_source_11.f08   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/allocate_with_source_7.f08   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/allocate_with_source_7.f08   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/allocate_with_source_8.f08   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/allocate_with_source_8.f08   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/allocate_with_source_9.f08   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/allocate_with_source_9.f08   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/associate_20.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/associate_20.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/associate_24.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/associate_24.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/associate_18.f08   -g -flto  (internal compiler error)
FAIL: gfortran.dg/associate_18.f08   -g -flto  (test for excess errors)
FAIL: gfortran.dg/assumed_rank_10.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/assumed_rank_10.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/associate_28.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/associate_28.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/assumed_type_2.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/assumed_type_2.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/bounds_check_19.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/bounds_check_19.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/c_f_pointer_complex.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/c_f_pointer_complex.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/class_19.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/class_19.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/class_48.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/class_48.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/class_array_1.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/class_array_1.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/class_array_2.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/class_array_2.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/class_array_20.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/class_array_20.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/class_allocate_18.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/class_allocate_18.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/class_array_15.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/class_array_15.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/class_array_21.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/class_array_21.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/class_allocate_20.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/class_allocate_20.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/class_to_type_1.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/class_to_type_1.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/class_array_3.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/class_array_3.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/class_allocate_12.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/class_allocate_12.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/class_optional_2.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/class_optional_2.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/coarray_alloc_comp_1.f08   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/coarray_alloc_comp_1.f08   -g -flto  (test for excess errors)
FAIL: gfortran.dg/class_to_type_4.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/class_to_type_4.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/coarray_alloc_comp_2.f08   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/coarray_alloc_comp_2.f08   -g -flto  (test for excess errors)
FAIL: gfortran.dg/coarray_failed_images_1.f08   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/coarray_failed_images_1.f08   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/coarray_stopped_images_1.f08   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/coarray_stopped_images_1.f08   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/coarray_ptr_comp_1.f08   -g -flto  (internal compiler error)
FAIL: gfortran.dg/coarray_ptr_comp_1.f08   -g -flto  (test for excess errors)
FAIL: gfortran.dg/coarray_ptr_comp_2.f08   -g -flto  (internal compiler error)
FAIL: gfortran.dg/coarray_ptr_comp_2.f08   -g -flto  (test for excess errors)
FAIL: gfortran.dg/deferred_character_5.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/deferred_character_5.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/defined_assignment_11.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/defined_assignment_11.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/defined_assignment_2.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/defined_assignment_2.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/dependency_24.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/dependency_24.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/dtio_5.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/dtio_5.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/dtio_7.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/dtio_7.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/dtio_3.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/dtio_3.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/dynamic_dispatch_4.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/dynamic_dispatch_4.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/dynamic_dispatch_5.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/dynamic_dispatch_5.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/elemental_optional_args_5.f03   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/elemental_optional_args_5.f03   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/elemental_subroutine_11.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/elemental_subroutine_11.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/elemental_subroutine_3.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/extends_4.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/extends_4.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/finalize_25.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/finalize_25.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/finalize_13.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/finalize_13.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/finalize_29.f08   -g -flto  (internal compiler error)
FAIL: gfortran.dg/finalize_29.f08   -g -flto  (test for excess errors)
FAIL: gfortran.dg/finalize_15.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/finalize_15.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/func_derived_4.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/func_derived_4.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/mapping_1.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/mapping_1.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/maxloc_bounds_2.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/maxloc_bounds_2.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/matmul_6.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/maxloc_bounds_3.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/maxloc_bounds_3.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/maxloc_bounds_6.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/maxloc_bounds_6.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/maxloc_bounds_8.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/maxloc_bounds_8.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/minval_char_3.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/minval_char_3.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/minmaxloc_7.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/minmaxloc_7.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/minval_char_4.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/minval_char_4.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/maxlocval_1.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/maxlocval_1.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/minloc_3.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/minloc_3.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/maxval_char_3.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/maxval_char_3.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/maxval_char_4.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/maxval_char_4.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/move_alloc.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/move_alloc.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/move_alloc_15.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/move_alloc_15.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/minlocval_3.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/minlocval_3.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/namelist_70.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/namelist_70.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/namelist_69.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/namelist_69.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/no_arg_check_2.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/no_arg_check_2.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/operator_1.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/operator_1.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/pdt_1.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/pdt_1.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/pointer_array_5.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/pointer_array_5.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/pointer_array_1.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/pointer_array_1.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/pdt_3.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/pdt_3.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/pointer_array_3.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/pointer_array_3.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/pointer_array_8.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/pointer_array_8.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/pointer_array_4.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/pointer_array_4.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/pdt_5.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/pdt_5.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/pointer_remapping_10.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/pointer_remapping_10.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/pointer_array_component_2.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/pointer_array_component_2.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/pr43808.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/pr43808.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/pr43866.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/pr43866.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/pr64230.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/pr64230.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/pr84155.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/pr84155.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/pr85975.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/proc_decl_17.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/proc_decl_17.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_47.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/proc_ptr_comp_47.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_45.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/proc_ptr_comp_45.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/product_init_expr.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/product_init_expr.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/realloc_on_assign_16.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/realloc_on_assign_16.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/realloc_on_assign_17.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/realloc_on_assign_17.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/realloc_on_assign_1.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/realloc_on_assign_1.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/realloc_on_assign_2.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/realloc_on_assign_2.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/realloc_on_assign_7.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/realloc_on_assign_7.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/reshape_zerosize_3.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/reshape_zerosize_3.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/realloc_on_assign_9.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/realloc_on_assign_9.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/select_type_26.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/select_type_26.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/select_type_27.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/select_type_27.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/sizeof_4.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/sizeof_4.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/subref_array_pointer_1.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/subref_array_pointer_1.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/submodule_6.f08   -O3 -g  (internal compiler error)
FAIL: gfortran.dg/submodule_6.f08   -O3 -g  (test for excess errors)
FAIL: gfortran.dg/submodule_6.f08   -g -flto  (internal compiler error)
FAIL: gfortran.dg/submodule_6.f08   -g -flto  (test for excess errors)
FAIL: gfortran.dg/subref_array_pointer_2.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/subref_array_pointer_2.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/sum_init_expr.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/sum_init_expr.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/type_to_class_1.f03   -g -flto  (internal compiler error)
FAIL: gfortran.dg/type_to_class_1.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/typebound_operator_9.f03   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/typebound_operator_9.f03   -g -flto  (test for excess errors)
FAIL: gfortran.dg/typebound_proc_20.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/typebound_proc_20.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/unlimited_polymorphic_5.f90   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/unlimited_polymorphic_5.f90   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/unpack_bounds_1.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/unpack_bounds_1.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/unpack_bounds_2.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/unpack_bounds_2.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/unlimited_polymorphic_1.f03   -g -flto  (internal compiler
error)
FAIL: gfortran.dg/unlimited_polymorphic_1.f03   -g -flto  (test for excess
errors)
FAIL: gfortran.dg/unpack_bounds_3.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/unpack_bounds_3.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/zero_sized_1.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/zero_sized_1.f90   -g -flto  (test for excess errors)
FAIL: gfortran.dg/zero_sized_3.f90   -g -flto  (internal compiler error)
FAIL: gfortran.dg/zero_sized_3.f90   -g -flto  (test for excess errors)

They seem to be of two kinds

% /opt/gcc/gcc9p-261748p2/bin/gfortran
/opt/gcc/_clean/gcc/testsuite/gfortran.dg/sizeof_4.f90 -flto -g
during RTL pass: final
/opt/gcc/_clean/gcc/testsuite/gfortran.dg/sizeof_4.f90: In function 'dimd':
/opt/gcc/_clean/gcc/testsuite/gfortran.dg/sizeof_4.f90:60: internal compiler
error: in splice_child_die, at dwarf2out.c:5693
 end

or

% gfcp /opt/gcc/_clean/gcc/testsuite/gfortran.dg/elemental_subroutine_11.f90 
-flto -g
lto1: internal compiler error: in splice_child_die, at dwarf2out.c:5693

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