Created attachment 44138 [details]
self-contained test

After upgrade to version 8.1.0, encountered ICE:
"internal compiler error: in check_noexcept_r, at cp/except.c:1027"

Slight modifications led to other ICEs.

Test script:
echo "==== Segfault internal compiler error"
/usr/bin/g++ -DSEGFAULT_ERROR test.cpp
echo "==== Noexcept internal compiler error"
/usr/bin/g++ -DNOEXCEPT_ERROR test.cpp
echo "==== Unexpected expression internal compiler error"
/usr/bin/g++ -DUNEXPECTED_EXPR_ERROR -Wall test.cpp
echo "==== cp_get_fndecl_from_callee internal compiler error (1)"
/usr/bin/g++ -DUNEXPECTED_EXPR_ERROR test.cpp
echo "==== cp_get_fndecl_from_callee internal compiler error (2)"
/usr/bin/g++ test.cpp

echo "==== Workaround"
/usr/bin/g++ -DWORKAROUND test.cpp

Output:
==== Segfault internal compiler error
test.cpp: In function ‘value_statistics_t<> calc() [with T = double]’:
test.cpp:25:13: internal compiler error: Segmentation fault
     return {};
             ^
Please submit a full bug report,
with preprocessed source if appropriate.
See <https://bugs.archlinux.org/> for instructions.
==== Noexcept internal compiler error
test.cpp: In instantiation of ‘value_statistics_t<> calc() [with T = double]’:
test.cpp:39:46:   required from here
test.cpp:28:24: internal compiler error: in check_noexcept_r, at cp/except.c:1027
   value_statistics_t<> result;
                        ^~~~~~
Please submit a full bug report,
with preprocessed source if appropriate.
See <https://bugs.archlinux.org/> for instructions.
==== Unexpected expression internal compiler error
test.cpp: In instantiation of ‘value_statistics_t<> calc() [with T = double]’:
test.cpp:39:46:   required from here
test.cpp:31:31: internal compiler error: unexpected expression ‘(size_t)0’ of kind implicit_conv_expr
   return value_statistics_t<>{};
                               ^
Please submit a full bug report,
with preprocessed source if appropriate.
See <https://bugs.archlinux.org/> for instructions.
==== cp_get_fndecl_from_callee internal compiler error (1)
test.cpp: In instantiation of ‘value_statistics_t<> calc() [with T = double]’:
test.cpp:39:46:   required from here
test.cpp:35:1: internal compiler error: in cp_get_fndecl_from_callee, at cp/cvt.c:957
 }
 ^
Please submit a full bug report,
with preprocessed source if appropriate.
See <https://bugs.archlinux.org/> for instructions.
==== cp_get_fndecl_from_callee internal compiler error (2)
test.cpp: In instantiation of ‘value_statistics_t<> calc() [with T = double]’:
test.cpp:39:46:   required from here
test.cpp:35:1: internal compiler error: in cp_get_fndecl_from_callee, at cp/cvt.c:957
 }
 ^
Please submit a full bug report,
with preprocessed source if appropriate.
See <https://bugs.archlinux.org/> for instructions.
==== Workaround