Index: gcc/fortran/primary.c
===================================================================
--- gcc/fortran/primary.c	(revision 163310)
+++ gcc/fortran/primary.c	(working copy)
@@ -2017,8 +2017,6 @@ gfc_variable_attr (gfc_expr *expr, gfc_typespec *t
     }

   target = attr.target;
-  if (pointer || attr.proc_pointer)
-    target = 1;

   if (ts != NULL && expr->ts.type == BT_UNKNOWN)
     *ts = sym->ts;
@@ -2074,8 +2072,6 @@ gfc_variable_attr (gfc_expr *expr, gfc_typespec *t
 	    pointer = comp->attr.pointer;
 	    allocatable = comp->attr.allocatable;
 	  }
-	if (pointer || attr.proc_pointer)
-	  target = 1;

 	break;