Index: gcc/fortran/ChangeLog
===================================================================
--- gcc/fortran/ChangeLog	(Revision 238644)
+++ gcc/fortran/ChangeLog	(Arbeitskopie)
@@ -1,6 +1,13 @@
 2016-07-22  Andre Vehreschild  <vehre@gcc.gnu.org>
 
 	Backport from trunk:
+	PR fortran/71807
+	* trans-expr.c (gfc_trans_subcomponent_assign): Special casing
+	when allocatable component is set to null() in initializer.
+
+2016-07-22  Andre Vehreschild  <vehre@gcc.gnu.org>
+
+	Backport from trunk:
 	PR fortran/70842
 	* simplify.c (gfc_simplify_len): Only for unlimited polymorphic
 	types replace the expression's _data ref with a _len ref.
Index: gcc/fortran/trans-expr.c
===================================================================
--- gcc/fortran/trans-expr.c	(Revision 238643)
+++ gcc/fortran/trans-expr.c	(Arbeitskopie)
@@ -7012,6 +7012,12 @@
       tmp = gfc_trans_alloc_subarray_assign (tmp, cm, expr);
       gfc_add_expr_to_block (&block, tmp);
     }
+  else if (init && cm->attr.allocatable && expr->expr_type == EXPR_NULL)
+    {
+      /* NULL initialization for allocatable components.  */
+      gfc_add_modify (&block, dest, fold_convert (TREE_TYPE (dest),
+						  null_pointer_node));
+    }
   else if (init && (cm->attr.allocatable
 	   || (cm->ts.type == BT_CLASS && CLASS_DATA (cm)->attr.allocatable
 	       && expr->ts.type != BT_CLASS)))
Index: gcc/testsuite/ChangeLog
===================================================================
--- gcc/testsuite/ChangeLog	(Revision 238644)
+++ gcc/testsuite/ChangeLog	(Arbeitskopie)
@@ -1,6 +1,12 @@
 2016-07-22  Andre Vehreschild  <vehre@gcc.gnu.org>
 
 	Backport from trunk:
+	PR fortran/71807
+	* gfortran.dg/null_9.f90: New test.
+
+2016-07-22  Andre Vehreschild  <vehre@gcc.gnu.org>
+
+	Backport from trunk:
 	PR fortran/70842
 	* gfortran.dg/select_type_35.f03: New test.
 
Index: gcc/testsuite/gfortran.dg/null_9.f90
===================================================================
--- gcc/testsuite/gfortran.dg/null_9.f90	(nicht existent)
+++ gcc/testsuite/gfortran.dg/null_9.f90	(Arbeitskopie)
@@ -0,0 +1,30 @@
+! { dg-do run }
+
+MODULE fold_convert_loc_ice
+  IMPLICIT NONE
+  PRIVATE
+
+  TYPE, PUBLIC :: ta
+    PRIVATE
+    INTEGER :: a_comp
+  END TYPE ta
+
+  TYPE, PUBLIC :: tb
+    TYPE(ta), ALLOCATABLE :: b_comp
+  END TYPE tb
+
+  PUBLIC :: proc
+CONTAINS
+  SUBROUTINE proc
+    TYPE(tb) :: b
+
+    b = tb(null())
+    if (allocated( b%b_comp )) call abort()
+  END SUBROUTINE proc
+END MODULE fold_convert_loc_ice
+
+  USE fold_convert_loc_ice
+
+  call proc()
+END
+