[Bug fortran/106856] [12/13 Regression] ICE in gfc_conv_expr_present, at fortran/trans-expr.cc:1977 since r12-4346-geb92cd57a1ebe7cd

[burnus at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=106856

--- Comment #2 from Tobias Burnus <burnus at gcc dot gnu.org> ---
Created attachment 53548
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=53548&action=edit
draft patch

Draft patch - the actual issue seems to work fine (first testcase, extended) –
however, I have still once ICE and bogus attribute errors (both: second
testcase)

Currently running out of time to work on this → deferred.