http://gcc.gnu.org/bugzilla/show_bug.cgi?id=50981

--- Comment #12 from Tobias Burnus <burnus at gcc dot gnu.org> 2012-01-06 
11:06:59 UTC ---
Draft patch. (It uses gfc_expr_attr to allow for pointer/allocatable
components. I also tried to take BT_CLASS into account.)

(This patch is a side effect of unsuccessful debugging of the related PR
51758.)

--- trans-array.c       (revision 182944)
+++ trans-array.c       (working copy)
@@ -8362,9 +8384,17 @@ gfc_walk_elemental_function_args (gfc_ss * ss, gfc

       if (dummy_arg != NULL
           && dummy_arg->sym->attr.optional
-          && arg->expr->symtree
-          && arg->expr->symtree->n.sym->attr.optional
-          && arg->expr->ref == NULL)
+          && arg->expr->expr_type == EXPR_VARIABLE
+          && ((arg->expr->symtree->n.sym->attr.optional
+           && arg->expr->ref == NULL)
+          || ((gfc_expr_attr (arg->expr).allocatable
+               || gfc_expr_attr (arg->expr).pointer)
+              && ((dummy_arg->sym->ts.type != BT_CLASS
+               && !dummy_arg->sym->attr.allocatable
+               && !dummy_arg->sym->attr.pointer)
+             || (dummy_arg->sym->ts.type == BT_CLASS
+                 && !CLASS_DATA (dummy_arg->sym)->attr.allocatable
+                 && !CLASS_DATA (dummy_arg->sym)->attr.pointer)))))
         newss->info->data.scalar.can_be_null_ref = true;
     }
       else

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