Index: tree.c
===================================================================
--- tree.c	(revision 162239)
+++ tree.c	(working copy)
@@ -9741,7 +9741,6 @@ needs_to_live_in_memory (const_tree t)
   return (TREE_ADDRESSABLE (t)
 	  || is_global_var (t)
 	  || (TREE_CODE (t) == RESULT_DECL
-	      && !DECL_BY_REFERENCE (t)
 	      && aggregate_value_p (t, current_function_decl)));
 }