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Date: Thu, 09 Dec 2021 01:19:28 +0000
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https://gcc.gnu.org/bugzilla/show_bug.cgi?id=3D69373

--- Comment #3 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
I think the following patch fixes the warning:
apinski@xeond:~/src/upstream-gcc/gcc/gcc/cp$ git diff except.c
diff --git a/gcc/cp/except.c b/gcc/cp/except.c
index a8acbc4b7b2..28d7810e182 100644
--- a/gcc/cp/except.c
+++ b/gcc/cp/except.c
@@ -949,7 +949,8 @@ can_convert_eh (tree to, tree from)
       if (! at_least_as_qualified_p (to, from))
        return false;

-      if (VOID_TYPE_P (to))
+      if (VOID_TYPE_P (to)
+         && TREE_CODE (TREE_TYPE (from)) !=3D FUNCTION_TYPE)
        return true;

       /* Else fall through.  */=