https://gcc.gnu.org/bugzilla/show_bug.cgi?id=102310
--- Comment #8 from Thomas Schwinge <tschwinge at gcc dot gnu.org> --- I found that the '-O2' ICE 'during IPA pass: cp' originally reported here as well as the '-O0' ICE 'during RTL pass: expand' do disappear with Julian's recent r13-2665-g23baa717c991d77f206a9358ce2c04960ccf9eea "OpenMP/OpenACC struct sibling list gimplification extension and rework". I can't tell if Julian's commit indeed does fix the underlying problem, or if it just hides it. However: (In reply to Martin Jambor from comment #6) > [...] IL includes a PARM_DECL of a different function. So I suspect [...] >From a quick before/after 'diff' of the 'gimple' dump, indeed I do see changes re 'PARM_DECL's, but also changes in the 'map' clauses. It seems as if the latter may be mandating the former, but I've not looked in detail.