https://gcc.gnu.org/bugzilla/show_bug.cgi?id=102273
--- Comment #1 from Martin Liška <marxin at gcc dot gnu.org> --- This one is about nested functions: optimized dump looks like: ;; Function foo (foo, funcdef_no=0, decl_uid=1980, cgraph_uid=2, symbol_order=1) struct A foo () { struct FRAME.foo FRAME.0; struct A e [value-expr: FRAME.0.e]; void * D.1990; void * _3; <bb 2> : _3 = __builtin_dwarf_cfa (0); FRAME.0.FRAME_BASE.PARENT = _3; FRAME.0.e = .DEFERRED_INIT (1, 2, 0); GIMPLE_NOP return; }