https://gcc.gnu.org/bugzilla/show_bug.cgi?id=109209
--- Comment #14 from Paul Thomas <pault at gcc dot gnu.org> ---
For the record, the fix is:
diff --git a/gcc/fortran/resolve.cc b/gcc/fortran/resolve.cc
index 1d973d12ff1..1a03e458d99 100644
--- a/gcc/fortran/resolve.cc
+++ b/gcc/fortran/resolve.cc
@@ -11760,6 +11760,7 @@ generate_component_assignments (gfc_code **code,
gfc_namespace *ns)
of all kinds and allocatable components. */
if (!gfc_bt_struct (comp1->ts.type)
|| comp1->attr.pointer
+ || comp1->attr.allocatable
|| comp1->attr.proc_pointer_comp
|| comp1->attr.class_pointer
|| comp1->attr.proc_pointer)
