Regressions on trunk at revision 262749 vs revision 262737

[H.J. Lu x32]

New failures:
FAIL: gfortran.dg/dec_structure_23.f90   -O   (test for errors, line 16)
FAIL: gfortran.dg/dec_structure_23.f90   -O   (test for errors, line 17)
FAIL: gfortran.dg/dec_structure_23.f90   -O   (test for errors, line 18)
FAIL: gfortran.dg/dec_structure_23.f90   -O  (test for excess errors)

New passes:
FAIL: libgomp.fortran/alloc-comp-3.f90   -O0  (test for excess errors)
FAIL: libgomp.fortran/alloc-comp-3.f90   -O2  (test for excess errors)