--- /dev/null	Thu Jan 01 00:00:00 1970 +0000
+++ b/gcc/testsuite/g++.dg/opt/pr90026.C	Thu Feb 13 11:34:05 2020 +0900
@@ -0,0 +1,24 @@
+// PR rtl-optimization/90026
+// { dg-do compile }
+// { dg-options "-fnon-call-exceptions -ftracer -O2 -w" }
+
+typedef __SIZE_TYPE__ size_t;
+struct S { int *b; ~S () { delete b; } };
+void bar ();
+char c[sizeof (int)];
+
+void *
+operator new (size_t, void *)
+{
+  __builtin_unreachable ();
+}
+
+void
+foo ()
+{
+  S a;
+  if (a.b)
+    a.b = new int ();
+  bar ();
+  new (c) int ();
+}