[Bug lto/81816] ICE in lto1 with -fopenmp offloading and nested #pragma omp target

[igor.venevtsev at intel dot com]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=81816

--- Comment #2 from Igor Venevtsev <igor.venevtsev at intel dot com> ---
Created attachment 42048
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=42048&action=edit
simple reproducer