[Bug fortran/60561] ICE in gimplify_var_or_parm_decl, at gimplify.c:1721 for gfortran.dg/associate_1.f03

[dominiq at lps dot ens.fr]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=60561

--- Comment #6 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
Related to, if not duplicate, of pr54070.