https://gcc.gnu.org/bugzilla/show_bug.cgi?id=101624

            Bug ID: 101624
           Summary: [9/10/11/12 Regression] ICE: tree check: expected tree
                    that contains 'decl with RTL' structure, have
                    'const_decl' in maybe_optimize_ubsan_ptr_ifn, at
                    sanopt.c:495
           Product: gcc
           Version: 12.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: gs...@t-online.de
  Target Milestone: ---

Started with r8 (gcc configured with --enable-checking=yes) :


$ cat z1.f90
complex function f(x)
   complex, intent(in) :: x
   f = aimag(x)
end
program p
   complex, parameter :: a = (0.0, 1.0)
   complex :: b, f
   b = f(a)
end


$ gfortran-12-20210725 -c z1.f90 -O2 -fsanitize=undefined
during GIMPLE pass: sanopt
z1.f90:9:3:

    9 | end
      |   ^
internal compiler error: tree check: expected tree that contains 'decl with
RTL' structure, have 'const_decl' in maybe_optimize_ubsan_ptr_ifn, at
sanopt.c:495
0x65f003 tree_contains_struct_check_failed(tree_node const*,
tree_node_structure_enum, char const*, int, char const*)
        ../../gcc/tree.c:8860
0xe6f6ba contains_struct_check(tree_node*, tree_node_structure_enum, char
const*, int, char const*)
        ../../gcc/tree.h:3487
0xe6f6ba maybe_optimize_ubsan_ptr_ifn
        ../../gcc/sanopt.c:495
0xe6f6ba sanopt_optimize_walker
        ../../gcc/sanopt.c:837
0xe6d807 sanopt_optimize_walker
        ../../gcc/sanopt.c:885
0xe70e06 sanopt_optimize
        ../../gcc/sanopt.c:909
0xe70e06 execute
        ../../gcc/sanopt.c:1279

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