https://gcc.gnu.org/bugzilla/show_bug.cgi?id=86907
--- Comment #1 from Jürgen Reuter <juergen.reuter at desy dot de> --- As remark, the renaming of types t2 => t1 is needed to produce the bug, as well as the components of t1 being allocatable. The used revision of gfortran was 262687.