https://gcc.gnu.org/bugzilla/show_bug.cgi?id=109948

--- Comment #1 from Rimvydas (RJ) <rimvydas.jas at gmail dot com> ---
More trivial testcase resulting in similar ICE.

$ cat test_associate2.f90 
subroutine foo(grib)
implicit none
type b
  integer, allocatable :: k_2d(:)
end type
type(b) :: grib
integer :: i
associate(k=>grib%k_2d)
i = k(1)
if (any(k==1)) i = 1
end associate
end subroutine foo

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