Index: dwarf2out.c
===================================================================
--- dwarf2out.c	(revision 164211)
+++ dwarf2out.c	(working copy)
@@ -18668,7 +18668,13 @@ gen_subprogram_die (tree decl, dw_die_re
   tree fn_arg_types;
   tree outer_scope;
   dw_die_ref old_die = lookup_decl_die (decl);
-  int declaration = (current_function_decl != decl
+  /* Emit an abstract instance of nested functions within an abstract instance
+     of their parent.  */
+  int declaration = ((decl != current_function_decl
+		      && !(DECL_INITIAL (decl) != NULL_TREE
+			   && DECL_ABSTRACT (decl)
+			   && current_function_decl
+			   && DECL_ABSTRACT (current_function_decl)))
 		     || class_or_namespace_scope_p (context_die));
 
   premark_used_types ();
@@ -19446,6 +19452,8 @@ gen_inlined_subroutine_die (tree stmt, d
   gcc_assert (! BLOCK_ABSTRACT (stmt));
 
   decl = block_ultimate_origin (stmt);
+  if (DECL_IGNORED_P (decl))
+    return;
 
   /* Emit info for the abstract instance first, if we haven't yet.  We
      must emit this even if the block is abstract, otherwise when we
@@ -20224,8 +20232,25 @@ gen_block_die (tree stmt, dw_die_ref con
     decls_for_scope (stmt, context_die, depth);
 }
 
+/* Return true if an abstract instance of function DECL can be generated in
+   the debug information.  */
+
+static bool
+function_possibly_abstracted_p (tree decl)
+{
+  while (decl)
+    {
+      if (cgraph_function_possibly_inlined_p (decl))
+	return true;
+      decl = decl_function_context (decl);
+    }
+
+  return false;
+}
+
 /* Process variable DECL (or variable with origin ORIGIN) within
    block STMT and add it to CONTEXT_DIE.  */
+
 static void
 process_scope_var (tree stmt, tree decl, tree origin, dw_die_ref context_die)
 {
@@ -20243,8 +20268,15 @@ process_scope_var (tree stmt, tree decl,
   if (die != NULL && die->die_parent == NULL)
     add_child_die (context_die, die);
   else if (TREE_CODE (decl_or_origin) == IMPORTED_DECL)
-    dwarf2out_imported_module_or_decl_1 (decl_or_origin, DECL_NAME (decl_or_origin),
+    dwarf2out_imported_module_or_decl_1 (decl_or_origin,
+					 DECL_NAME (decl_or_origin),
 					 stmt, context_die);
+  /* Do not emit concrete instances of abstracted nested functions without
+     actual instances.  */
+  else if (TREE_CODE (decl_or_origin) == FUNCTION_DECL
+	   && die
+	   && get_AT (die, DW_AT_inline))
+    ;
   else
     gen_decl_die (decl, origin, context_die);
 }
@@ -20584,11 +20616,11 @@ gen_decl_die (tree decl, tree origin, dw
 				     ? DECL_ORIGIN (origin)
 				     : DECL_ABSTRACT_ORIGIN (decl));
 
-      /* If we're emitting an out-of-line copy of an inline function,
+      /* If we're emitting an out-of-line copy of an abstracted function,
 	 emit info for the abstract instance and set up to refer to it.  */
-      else if (cgraph_function_possibly_inlined_p (decl)
-	       && ! DECL_ABSTRACT (decl)
-	       && ! class_or_namespace_scope_p (context_die)
+      else if (!DECL_ABSTRACT (decl)
+	       && function_possibly_abstracted_p (decl)
+	       && !class_or_namespace_scope_p (context_die)
 	       /* dwarf2out_abstract_function won't emit a die if this is just
 		  a declaration.  We must avoid setting DECL_ABSTRACT_ORIGIN in
 		  that case, because that works only if we have a die.  */
@@ -22361,7 +22393,18 @@ dwarf2out_finish (const char *filename)
 	  dw_die_ref origin = get_AT_ref (die, DW_AT_abstract_origin);
 
 	  if (origin)
-	    add_child_die (origin->die_parent, die);
+	    {
+	      /* Find the first non-abstract parent instance.  */
+	      do
+		origin = origin->die_parent;
+	      while (origin
+		     && (origin->die_tag != DW_TAG_subprogram
+			 || get_AT (origin, DW_AT_inline)));
+	      if (origin)
+		add_child_die (origin, die);
+	      else
+		add_child_die (comp_unit_die, die);
+	    }
 	  else if (die == comp_unit_die)
 	    ;
 	  else if (seen_error ())