Dear all,

the attached simple patch fixes the handling of the TARGET
attribute of an associate variable in an ASSOCIATE construct.

See e.g. F2018:11.1.3.3 for a standard reference.

(Note that the patch does not touch the pointer or allocatable
attributes, as that would lead to several testsuite regressions
and thus needs more work.)

Regtested on x86_64-pc-linux-gnu.  OK for mainline?

Thanks,
Harald