Hi,
this patch adds missing check to stmt_kills_ref_p for case that function
is terminated by EH before call return value kills the ref. In the PR
I tried to construct testcase but I don't know how to do that until I 
annotate EH code with fnspec attributes which I will do in separate patch
and add a testcase.

Bootstrapped/regtested x86_64-linux, OK?

        PR ipa/106057
        * tree-ssa-alias.cc (stmt_kills_ref_p): Check for external throw.
diff --git a/gcc/tree-ssa-alias.cc b/gcc/tree-ssa-alias.cc
index b1e7a2d5afc..e427ee6744a 100644
--- a/gcc/tree-ssa-alias.cc
+++ b/gcc/tree-ssa-alias.cc
@@ -87,10 +87,11 @@ along with GCC; see the file COPYING3.  If not see
 
      This function tries to disambiguate two reference trees.
 
-   bool ptr_deref_may_alias_global_p (tree)
+   bool ptr_deref_may_alias_global_p (tree, bool)
 
      This function queries if dereferencing a pointer variable may
-     alias global memory.
+     alias global memory.  If bool argument is true, global memory
+     is considered to also include function local memory that escaped.
 
    More low-level disambiguators are available and documented in
    this file.  Low-level disambiguators dealing with points-to
@@ -3333,11 +3334,18 @@ stmt_kills_ref_p (gimple *stmt, ao_ref *ref)
       && TREE_CODE (gimple_get_lhs (stmt)) != SSA_NAME
       /* The assignment is not necessarily carried out if it can throw
         and we can catch it in the current function where we could inspect
-        the previous value.
+        the previous value.  Similarly if the function can throw externally
+        and the ref does not diea on the function return.
         ???  We only need to care about the RHS throwing.  For aggregate
         assignments or similar calls and non-call exceptions the LHS
-        might throw as well.  */
-      && !stmt_can_throw_internal (cfun, stmt))
+        might throw as well.
+        ???  We also should care about possible longjmp, but since we
+        do not understand that longjmp is not using global memory we will
+        not consider a kill here since the function call will be considered
+        as possibly using REF.  */
+      && !stmt_can_throw_internal (cfun, stmt)
+      && (!stmt_can_throw_external (cfun, stmt)
+         || !ref_may_alias_global_p (ref, false)))
     {
       tree lhs = gimple_get_lhs (stmt);
       /* If LHS is literally a base of the access we are done.  */
@@ -3434,8 +3442,12 @@ stmt_kills_ref_p (gimple *stmt, ao_ref *ref)
          && node->binds_to_current_def_p ()
          && (summary = get_modref_function_summary (node)) != NULL
          && summary->kills.length ()
+         /* Check that we can not trap while evaulating function
+            parameters.  This check is overly conservative.  */
          && (!cfun->can_throw_non_call_exceptions
-             || !stmt_can_throw_internal (cfun, stmt)))
+             || (!stmt_can_throw_internal (cfun, stmt)
+                 && (!stmt_can_throw_external (cfun, stmt)
+                     || !ref_may_alias_global_p (ref, stmt)))))
        {
          for (auto kill : summary->kills)
            {

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