https://gcc.gnu.org/bugzilla/show_bug.cgi?id=106016
--- Comment #5 from Peter Bergner <bergner at gcc dot gnu.org> --- (In reply to Peter Bergner from comment #4) > diff --git a/gcc/expr.cc b/gcc/expr.cc > index 78c839ab425..1675198a146 100644 > --- a/gcc/expr.cc > +++ b/gcc/expr.cc > @@ -6423,13 +6423,13 @@ count_type_elements (const_tree type, bool > for_ctor_p) > case OFFSET_TYPE: > case REFERENCE_TYPE: > case NULLPTR_TYPE: > + case OPAQUE_TYPE: > return 1; > > case ERROR_MARK: > return 0; > > case VOID_TYPE: > - case OPAQUE_TYPE: > case METHOD_TYPE: > case FUNCTION_TYPE: > case LANG_TYPE: It does fix the ICE.