Regressions on trunk at revision 240073 vs revision 240069

[Intel Automatic Testing System [ia32 Core AVX2 PIC]]

New failures:

New passes:
FAIL: gfortran.dg/c_assoc_2.f03   -O   (test for errors, line 23)
FAIL: gfortran.dg/c_assoc_2.f03   -O  (test for excess errors)
FAIL: gfortran.dg/c_assoc_4.f90   -O   (test for errors, line 12)
FAIL: gfortran.dg/c_assoc_4.f90   -O  (test for excess errors)