https://gcc.gnu.org/bugzilla/show_bug.cgi?id=107537
--- Comment #3 from Martin Liška <marxin at gcc dot gnu.org> --- Hello. Sorry for the delay. > Is there any reason why gcov skips throw/fallthrough annotations for > branches which were never executed? No. Your patch is fine and pre-approved, please include the PR entry in ChangeLog and send it to gcc-patches. Once doing that, you can commit it (if you have a copyright assignment and git write access?).