https://gcc.gnu.org/bugzilla/show_bug.cgi?id=108772

--- Comment #9 from CVS Commits <cvs-commit at gcc dot gnu.org> ---
The master branch has been updated by Richard Biener <rgue...@gcc.gnu.org>:

https://gcc.gnu.org/g:33ca5c92dfa7e2f591a838bb768d9d6eea56793b

commit r13-6438-g33ca5c92dfa7e2f591a838bb768d9d6eea56793b
Author: Richard Biener <rguent...@suse.de>
Date:   Wed Mar 1 10:01:10 2023 +0100

    debug/108772 - ICE with late debug generated with -flto

    When combining -g1 with -flto we run into the DIE location annotation
    machinery for globals calling dwarf2out_late_global_decl but not
    having any early generated DIE for function scope statics.  In
    this process we'd generate a limbo DIE since also the function scope
    doesn't have any early generated DIE.  The limbo handling then tries
    to force a DIE for the context chain which ultimatively fails and
    ICEs at the std namespace decl because at -g1 we don't represent that.

    The following avoids this situation by making sure to never generate
    any DIEs from dwarf2out_late_global_decl in the in_lto_p path
    for function scope globals but rely on DIE generation for
    the function to output a DIE for the local static (which doesn't
    happen for -g1).

    I explored a lot of other options to fix this but in the end this
    seems to be the most spot-on fix with the least risk of unwanted
    effects.

            PR debug/108772
            * dwarf2out.cc (dwarf2out_late_global_decl): Do not
            generate a DIE for a function scope static.

            * g++.dg/lto/pr108772_0.C: New testcase.

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