[patch, fortran][4.3 Regression] ICE with transfer, merge in gfc_conv_expr_descriptor

[Tobias Burnus]

Jerry DeLisle wrote:
> propose we commit this patch with the TODO as shown and downgrade
> PR31610 to no longer regression or F95 hot list, but leave it open. We
> should mark 34946 as a duplicate of 31610. I will give the test case an
> appropriate name.

Ok.

> Someone should test with cp2k latest if possible.
I tried to build the old version of CP2K I had (a couple of months old)
and it was building; I then updated to the CVS version, which showed the
ICE; this is fixed with the patch.

> Regression tested on x86-64.
OK for the trunk and thanks to you and Paul for the patch.

Tobias