The following avoids creating BIT_FIELD_REF of bitfields in
update-address-taken.  The patch doesn't implement punning to
a full precision integer type but leaves a comment according to
that.

Bootstrapped and tested on x86_64-unknown-linux-gnu, pushed.

        PR tree-optimization/106934
        * tree-ssa.cc (non_rewritable_mem_ref_base): Avoid BIT_FIELD_REFs
        of bitfields.
        (maybe_rewrite_mem_ref_base): Likewise.

        * gfortran.dg/pr106934.f90: New testcase.
---
 gcc/testsuite/gfortran.dg/pr106934.f90 | 7 +++++++
 gcc/tree-ssa.cc                        | 6 ++++++
 2 files changed, 13 insertions(+)
 create mode 100644 gcc/testsuite/gfortran.dg/pr106934.f90

diff --git a/gcc/testsuite/gfortran.dg/pr106934.f90 
b/gcc/testsuite/gfortran.dg/pr106934.f90
new file mode 100644
index 00000000000..ac58a3e82e3
--- /dev/null
+++ b/gcc/testsuite/gfortran.dg/pr106934.f90
@@ -0,0 +1,7 @@
+! { dg-do compile }
+! { dg-options "-O" }
+subroutine s
+   logical(1) :: a = .true.
+   logical(2) :: b
+   a = transfer(b, a)
+end
diff --git a/gcc/tree-ssa.cc b/gcc/tree-ssa.cc
index 6507348e793..1a93ffdbd64 100644
--- a/gcc/tree-ssa.cc
+++ b/gcc/tree-ssa.cc
@@ -1459,6 +1459,8 @@ maybe_rewrite_mem_ref_base (tree *tp, bitmap 
suitable_for_renaming)
               && (! INTEGRAL_TYPE_P (TREE_TYPE (*tp)) 
                   || (wi::to_offset (TYPE_SIZE (TREE_TYPE (*tp)))
                       == TYPE_PRECISION (TREE_TYPE (*tp))))
+              && (! INTEGRAL_TYPE_P (TREE_TYPE (sym))
+                  || type_has_mode_precision_p (TREE_TYPE (sym)))
               && wi::umod_trunc (wi::to_offset (TYPE_SIZE (TREE_TYPE (*tp))),
                                  BITS_PER_UNIT) == 0)
        {
@@ -1531,6 +1533,10 @@ non_rewritable_mem_ref_base (tree ref)
          && (! INTEGRAL_TYPE_P (TREE_TYPE (base))
              || (wi::to_offset (TYPE_SIZE (TREE_TYPE (base)))
                  == TYPE_PRECISION (TREE_TYPE (base))))
+         /* ???  Likewise for extracts from bitfields, we'd have
+            to pun the base object to a size precision mode first.  */
+         && (! INTEGRAL_TYPE_P (TREE_TYPE (decl))
+             || type_has_mode_precision_p (TREE_TYPE (decl)))
          && wi::umod_trunc (wi::to_offset (TYPE_SIZE (TREE_TYPE (base))),
                             BITS_PER_UNIT) == 0)
        return NULL_TREE;
-- 
2.35.3

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