[Patch, fortran] PR20938, PR24519 and where_19 - equivalence dependencies

[Paul Thomas]

Steve,
 
> The patch is OK.  Do you want to un-XFAIL vect3.f90?
 
I had already done so; I just forgot that part of the diff. 
 
I am out of town until Thursday - I will commit then.
 
Thanks
 
Paul