--- /dev/null	Thu Jan 01 00:00:00 1970 +0000
+++ b/gcc/testsuite/g++.dg/cpp2a/paren-init21.C	Thu Feb 13 11:34:05 2020 +0900
@@ -0,0 +1,14 @@
+// PR c++/92947 - Paren init of aggregates in unevaluated context.
+// { dg-do compile { target c++2a } }
+
+struct A {
+  int a;
+  int b;
+};
+
+int main()
+{
+  static_assert(__is_constructible(A, int, int));
+  decltype(A(1,2)) foo;
+  bool b = noexcept(A(1,2));
+}