https://gcc.gnu.org/bugzilla/show_bug.cgi?id=99585

--- Comment #1 from anlauf at gcc dot gnu.org ---
Reduced example:

module m
  type t
  end type
  type t2
     type(t), allocatable :: my(:)
  end type t2
contains
  function h (x) result(z)
    class(t2) :: x(:)
    type(t)   :: z(size(x(1)%my))
  end
  subroutine s ()
    type(t2), allocatable :: a(:)
    type(t),  allocatable :: u(:)
    u = h (a)
  end
end

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