https://gcc.gnu.org/bugzilla/show_bug.cgi?id=88452

kargl at gcc dot gnu.org changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
             Status|UNCONFIRMED                 |NEW
   Last reconfirmed|                            |2018-12-11
                 CC|                            |kargl at gcc dot gnu.org
     Ever confirmed|0                           |1

--- Comment #1 from kargl at gcc dot gnu.org ---
Reduced testcase.

      subroutine tccdenom(n1,n2)
      implicit none
      integer n1, n2
      real     tt1(n1,n2)
      complex ctt1(n1,n2)
      equivalence(tt1(1,1), ctt1(1,1))
      end

Workaround is to remove the dimension in the equivalence statement.
This compiles

      subroutine tccdenom(n1,n2)
      implicit none
      integer n1, n2
      real     tt1(n1,n2)
      complex ctt1(n1,n2)
      equivalence(tt1, ctt1)
      end

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