https://gcc.gnu.org/bugzilla/show_bug.cgi?id=67543

            Bug ID: 67543
           Summary: ICE on associate with improper association
           Product: gcc
           Version: 5.2.1
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: gerhard.steinmetz.fort...@t-online.de
  Target Milestone: ---

This construct with an improper association with null ...
   subroutine s
      associate (x => null())
      end associate
   end subroutine


or this variation ...
   subroutine s
      associate (x => [null()])
      end associate
   end subroutine


yields :
f951: internal compiler error: in resolve_assoc_var, at fortran/resolve.c:7987

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