https://gcc.gnu.org/bugzilla/show_bug.cgi?id=118125

--- Comment #11 from Martin Jambor <jamborm at gcc dot gnu.org> ---
The issue can also be reproduced with applying:

diff --git a/gcc/ipa-fnsummary.cc b/gcc/ipa-fnsummary.cc
index 33f19365ec3..4c062fe8a0e 100644
--- a/gcc/ipa-fnsummary.cc
+++ b/gcc/ipa-fnsummary.cc
@@ -255,6 +255,9 @@ redirect_to_unreachable (struct cgraph_edge *e)
   struct cgraph_node *target
     = cgraph_node::get_create (builtin_decl_unreachable ());

+  gcc_checking_assert (lookup_attribute ("cold",
+                                        DECL_ATTRIBUTES (target->decl)));
+
   if (e->speculative)
     e = cgraph_edge::resolve_speculation (e, target->decl);
   else if (!e->callee)

and building our lto testcases testsuite/gcc.dg/lto/ipacp_?.c or
testsuite/gcc.dg/lto/pr101868_?.c

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