The attached patch appears to fix PR fortran/77420 without
causing regressions.  The problem raised by Andrew Benson at
https://gcc.gnu.org/ml/fortran/2016-09/msg00039.html
contained in pr77420_3.f90 and pr77420_4.f90.  The original
testcase from the PR is in pr77420_1.f90 and a variation
on that testcase is in pr77420_2.f90.  Patch has been
regression tested on x86_64-*-freebsd.  OK to commit?

2016-09-14  Steven G. Kargl  <kargl@gcc.gnu.org>

	PR fortran/77420
	* trans-common.c:  Handle array elements in equivalence when
	the lower and upper bounds of array spec are NULL.
 
2016-09-14  Steven G. Kargl  <kargl@gcc.gnu.org>

	PR fortran/77420
	* gfortran.dg/pr77420_1.f90: New test.
	* gfortran.dg/pr77420_2.f90: Ditto.
	* gfortran.dg/pr77420_3.f90: New test. Requires ...
	* gfortran.dg/pr77420_4.f90: this file.

-- 
Steve