https://gcc.gnu.org/bugzilla/show_bug.cgi?id=101564

--- Comment #2 from anlauf at gcc dot gnu.org ---
The %kind was introduced probably in r9, so likely not a real regression.

I am testing the following patch:

diff --git a/gcc/fortran/resolve.c b/gcc/fortran/resolve.c
index 45c3ad387ac..51d312116eb 100644
--- a/gcc/fortran/resolve.c
+++ b/gcc/fortran/resolve.c
@@ -8165,6 +8165,9 @@ resolve_allocate_deallocate (gfc_code *code, const char
*fcn)
        gfc_error ("Stat-variable at %L must be a scalar INTEGER "
                   "variable", &stat->where);

+      if (stat->expr_type == EXPR_CONSTANT || stat->symtree == NULL)
+       goto done_stat;
+
       for (p = code->ext.alloc.list; p; p = p->next)
        if (p->expr->symtree->n.sym->name == stat->symtree->n.sym->name)
          {
@@ -8192,6 +8195,8 @@ resolve_allocate_deallocate (gfc_code *code, const char
*fcn)
          }
     }

+done_stat:
+
   /* Check the errmsg variable.  */
   if (errmsg)
     {

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