https://gcc.gnu.org/bugzilla/show_bug.cgi?id=114708

--- Comment #3 from Eric Botcazou <ebotcazou at gcc dot gnu.org> ---
This appears to be sufficient:

diff --git a/gcc/ada/exp_util.adb b/gcc/ada/exp_util.adb
index 04d114694ab..f81380846e0 100644
--- a/gcc/ada/exp_util.adb
+++ b/gcc/ada/exp_util.adb
@@ -6076,6 +6076,12 @@ package body Exp_Util is

       Utyp := Underlying_Type (Base_Type (Utyp));

+      --  Handle incomplete types
+
+      if No (Utyp) then
+         return Empty;
+      end if;
+
       --  Deal with untagged derivation of private views. If the parent is
       --  now known to be protected, the finalization routine is the one
       --  defined on the corresponding record of the ancestor (corresponding

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