https://gcc.gnu.org/bugzilla/show_bug.cgi?id=87625

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> ---
gfc_is_reallocatable_lhs() is not working:

  /* An allocatable class variable with no reference.  */
  if (sym->ts.type == BT_CLASS
      && !sym->attr.associate_var
      && CLASS_DATA (sym)->attr.allocatable
      && expr->ref && expr->ref->type == REF_COMPONENT
      && strcmp (expr->ref->u.c.component->name, "_data") == 0
      && expr->ref->next == NULL)
    return true;

And we have:
(gdb) p expr1->ts.u.derived->components->attr.allocatable 
$19 = 1
(gdb) p *expr1->ref
$23 = {type = REF_ARRAY, u = {ar = {type = AR_FULL, dimen = 1, .... next = 0x0}

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