[Bug fortran/64927] [4.8 Regression] Surprising error with -Wsurprising (-Wall) and TRANSFER + C_ASSOCIATED

[dominiq at lps dot ens.fr]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=64927

--- Comment #13 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
Bisecting the range given in comment 4 shows that this PR is fixed by r198155
for 4.9. The fix was supposed to be back ported to 4.8 by r198345. However
comparing the logs shows no entry for gcc/fortran/simplify.c in r198345.