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

--- Comment #6 from anlauf at gcc dot gnu.org ---
Note that the ICE also happens for other variable types (e.g. integer),
and disappears for rank > 0.

This works:

program p
  character, allocatable :: buffer, dummy
! integer,   allocatable :: buffer, dummy
  dimension :: buffer(:), dummy(:)
contains
  subroutine s
    call move_alloc (dummy, buffer)
  end
end

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