This bug might be related to bug 32424 (why do you have a testsuite when reports of ICEs when running it get completely ignored?), but I can't judge whether it's really the same:
$ m68k-linux-gcc -Wp,-MD,fs/udf/.truncate.o.d -nostdinc -isystem /usr/local/DIR/gcc-m68k-4.3.0-RC-20080301/lib/gcc/m68k-linux/4.3.0/include -D__KERNEL__ -Iinclude -Iinclude2 -I/home/bunk/linux/kernel-2.6/git/linux-2.6/include -include include/linux/autoconf.h -I/home/bunk/linux/kernel-2.6/git/linux-2.6/fs/udf -Ifs/udf -Wall -Wundef -Wstrict-prototypes -Wno-trigraphs -fno-strict-aliasing -fno-common -Werror-implicit-function-declaration -Os -fno-stack-protector -fno-strength-reduce -ffixed-a2 -fomit-frame-pointer -Wdeclaration-after-statement -Wno-pointer-sign -DMODULE -D"KBUILD_STR(s)=#s" -D"KBUILD_BASENAME=KBUILD_STR(truncate)" -D"KBUILD_MODNAME=KBUILD_STR(udf)" -c -o fs/udf/truncate.o /home/bunk/linux/kernel-2.6/git/linux-2.6/fs/udf/truncate.c -save-temps /home/bunk/linux/kernel-2.6/git/linux-2.6/fs/udf/truncate.c: In function 'udf_truncate_tail_extent': /home/bunk/linux/kernel-2.6/git/linux-2.6/fs/udf/truncate.c:123: error: unable to generate reloads for: (insn:QI 59 168 60 10 /home/bunk/linux/kernel-2.6/git/linux-2.6/fs/udf/truncate.c:98 (parallel [ (set (cc0) (compare (reg:DI 2 %d2 [54]) (reg:DI 0 %d0 [orig:56 <variable>.s_blocksize+-4 ] [56]))) (clobber (reg:DI 57)) ]) 12 {*m68k.md:521} (expr_list:REG_DEAD (reg:DI 0 %d0 [orig:56 <variable>.s_blocksize+-4 ] [56]) (expr_list:REG_DEAD (reg:DI 2 %d2 [54]) (expr_list:REG_UNUSED (reg:DI 57) (nil))))) /home/bunk/linux/kernel-2.6/git/linux-2.6/fs/udf/truncate.c:123: internal compiler error: in find_reloads, at reload.c:3744 Please submit a full bug report, with preprocessed source if appropriate. See <http://gcc.gnu.org/bugs.html> for instructions. -- Summary: [4.3/4.4 Regression] m68k: internal compiler error: in find_reloads, at reload.c:3744 Product: gcc Version: 4.3.0 Status: UNCONFIRMED Severity: normal Priority: P3 Component: other AssignedTo: unassigned at gcc dot gnu dot org ReportedBy: bunk at stusta dot de http://gcc.gnu.org/bugzilla/show_bug.cgi?id=35454