[Bug fortran/103137] [12 Regression] ICE in gfc_simplify_transpose, at fortran/simplify.c:8181

[anlauf at gcc dot gnu.org via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=103137

--- Comment #2 from anlauf at gcc dot gnu.org ---
After playing with the Intel compiler, which accepts the testcase, I start
to think the code could actually be valid F2018.

At least I cannot find text in the F2018 standard prohibiting PARAMETER
for polymorphic variables.

So while the patch in comment#1 fixes the regression (ICE), it is far from
complete.