https://gcc.gnu.org/bugzilla/show_bug.cgi?id=89516

--- Comment #2 from anlauf at gcc dot gnu.org ---
The ICE is triggered by a code path that is executed only when -Wsurprising
is used together with TRANSFER.

I'm currently testing the following patch:

Index: gcc/fortran/check.c
===================================================================
--- gcc/fortran/check.c (revision 269227)
+++ gcc/fortran/check.c (working copy)
@@ -5503,7 +5503,8 @@
   if (result_elt_size == 0 && *source_size == 0 && !size)
     {
       *result_size = 0;
-      *result_length_p = 0;
+      if (result_length_p)
+       *result_length_p = 0;
       return true;
     }

Will commit as obvious if it finishes successfully.

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