--- /dev/null	Thu Jan 01 00:00:00 1970 +0000
+++ b/gcc/testsuite/g++.dg/lto/pr88049_0.C	Thu Feb 13 11:34:05 2020 +0900
@@ -0,0 +1,17 @@
+// PR c++/88049
+// { dg-lto-do link }
+// { dg-lto-options {{ -flto -O2 -w }} }
+// { dg-require-effective-target lto_incremental }
+// { dg-extra-ld-options -r }
+
+template <typename> class a;
+class b {};
+template <typename e> a<e> d(char);
+template <typename> class a : public b {
+public:
+  virtual ~a();
+};
+namespace {
+  class f;
+  b c = d<f>(int());
+} // namespace