commit 3421b3cc35317815a60ee224b9593549d617d0ac
Author: Jason Merrill <jason@redhat.com>
Date:   Tue Dec 8 22:05:45 2020 -0500

    c++: Don't require accessible dtors for some forms of new [PR59238]
    
    Jakub noticed that in build_new_1 we needed to add tf_no_cleanup to avoid
    building a cleanup for a TARGET_EXPR that we already know is going to be
    used to initialize something, so the cleanup will never be run.  The best
    place to add it is close to where we build the INIT_EXPR; in
    cp_build_modify_expr fixes the single-object new, in expand_default_init
    fixes array new.
    
    Co-authored-by: Jakub Jelinek  <jakub@redhat.com>
    
    gcc/cp/ChangeLog:
    
            PR c++/59238
            * init.c (expand_default_init): Pass tf_no_cleanup when building
            a TARGET_EXPR to go on the RHS of an INIT_EXPR.
            * typeck.c (cp_build_modify_expr): Likewise.
    
    gcc/testsuite/ChangeLog:
    
            PR c++/59238
            * g++.dg/cpp0x/new4.C: New test.

diff --git a/gcc/cp/init.c b/gcc/cp/init.c
index 0b98f338feb..3c3e05d9b21 100644
--- a/gcc/cp/init.c
+++ b/gcc/cp/init.c
@@ -1922,7 +1922,7 @@ expand_default_init (tree binfo, tree true_exp, tree exp, tree init, int flags,
 	   in an exception region.  */;
       else
 	init = ocp_convert (type, init, CONV_IMPLICIT|CONV_FORCE_TEMP,
-			    flags, complain);
+			    flags, complain | tf_no_cleanup);
 
       if (TREE_CODE (init) == MUST_NOT_THROW_EXPR)
 	/* We need to protect the initialization of a catch parm with a
diff --git a/gcc/cp/typeck.c b/gcc/cp/typeck.c
index 4d499af5ccb..afbb8ef02e6 100644
--- a/gcc/cp/typeck.c
+++ b/gcc/cp/typeck.c
@@ -8860,7 +8860,7 @@ cp_build_modify_expr (location_t loc, tree lhs, enum tree_code modifycode,
        LOOKUP_ONLYCONVERTING.  */
     newrhs = convert_for_initialization (lhs, olhstype, newrhs, LOOKUP_NORMAL,
 					 ICR_INIT, NULL_TREE, 0,
-                                         complain);
+					 complain | tf_no_cleanup);
   else
     newrhs = convert_for_assignment (olhstype, newrhs, ICR_ASSIGN,
 				     NULL_TREE, 0, complain, LOOKUP_IMPLICIT);
diff --git a/gcc/testsuite/g++.dg/cpp0x/new4.C b/gcc/testsuite/g++.dg/cpp0x/new4.C
new file mode 100644
index 00000000000..728ef4ee7ce
--- /dev/null
+++ b/gcc/testsuite/g++.dg/cpp0x/new4.C
@@ -0,0 +1,36 @@
+// PR c++/59238
+// { dg-do compile { target c++11 } }
+
+struct A { ~A () = delete; };
+A *pa{new A{}};
+A *pa2{new A[2]{}};
+
+class B { ~B () = default; };
+B *pb{new B{}};
+
+struct E {
+  ~E () = delete;
+private:
+  int x;
+};
+E *pe{new E{}};
+
+class C { ~C (); };
+C *pc{new C{}};
+
+class D { ~D () {} };
+D *pd{new D{}};
+
+struct F {
+  F () = default;
+  ~F () = delete;
+};
+F *pf{new F{}};
+
+struct G {
+  G () = default;
+  ~G () = delete;
+private:
+  int x;
+};
+G *pg{new G{}};