After testing by Dominique and Juergen. Committed as revision 264725.

Thanks to Dominique and juergen for doing all the hard work!

Cheers

Paul

2018-09-30  Paul Thomas  <pault@gcc.gnu.org>

    PR fortran/87359
    * trans-array.c (gfc_is_reallocatable_lhs): Correct the problem
    introduced by r264358, which prevented components of associate
    names from being reallocated on assignment.


2018-09-30  Paul Thomas  <pault@gcc.gnu.org>

    PR fortran/87359
    * gfortran.dg/associate_40.f90 : New test.