https://gcc.gnu.org/bugzilla/show_bug.cgi?id=93888
--- Comment #3 from Jakub Jelinek <jakub at gcc dot gnu.org> --- --- gcc/tree-inline.c.jj 2020-02-07 19:11:57.444981885 +0100 +++ gcc/tree-inline.c 2020-03-03 13:27:57.811046011 +0100 @@ -5929,6 +5929,7 @@ copy_decl_to_var (tree decl, copy_body_d TREE_READONLY (copy) = TREE_READONLY (decl); TREE_THIS_VOLATILE (copy) = TREE_THIS_VOLATILE (decl); DECL_GIMPLE_REG_P (copy) = DECL_GIMPLE_REG_P (decl); + DECL_BY_REFERENCE (copy) = DECL_BY_REFERENCE (decl); return copy_decl_for_dup_finish (id, decl, copy); } fixes that, but will need to see what it will that do e.g. to OpenMP/OpenACC...