https://gcc.gnu.org/bugzilla/show_bug.cgi?id=116292

            Bug ID: 116292
           Summary: [15 regression] ICE on invalid reduction
           Product: gcc
           Version: 15.0
            Status: UNCONFIRMED
          Keywords: ice-on-invalid-code
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: sjames at gcc dot gnu.org
  Target Milestone: ---

I hit this when reducing another bug.

```
        character, allocatable:: buffer
        contains
        subroutine format_subsequent_line
            character, allocatable :: dummy
            if ( remain <= max_width ) then
                if ( index_ == count ) then
                    if ( new_len_buffer > len0 ) then
                        call move_alloc( dummy, buffer )
                    end if
                end if
            end if
        end
    end
```

```
$ gfortran-15 stdlib_logger.f90-pp.f90
stdlib_logger.f90-pp.f90:8:56:

    8 |                         call move_alloc( dummy, buffer )
      |                                                        1
internal compiler error: in build_function_decl, at fortran/trans-decl.cc:2486
Please submit a full bug report, with preprocessed source (by using
-freport-bug).
See <https://bugs.gentoo.org/> for instructions.
```

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