diff --git a/gcc/alias.c b/gcc/alias.c
index a7160f3..8f48660 100644
--- a/gcc/alias.c
+++ b/gcc/alias.c
@@ -2765,10 +2765,9 @@ init_alias_target (void)
     = unique_base_value (UNIQUE_BASE_VALUE_ARGP);
   static_reg_base_value[FRAME_POINTER_REGNUM]
     = unique_base_value (UNIQUE_BASE_VALUE_FP);
-#if !HARD_FRAME_POINTER_IS_FRAME_POINTER
-  static_reg_base_value[HARD_FRAME_POINTER_REGNUM]
-    = unique_base_value (UNIQUE_BASE_VALUE_HFP);
-#endif
+  if (!HARD_FRAME_POINTER_IS_FRAME_POINTER)
+    static_reg_base_value[HARD_FRAME_POINTER_REGNUM]
+      = unique_base_value (UNIQUE_BASE_VALUE_HFP);
 }
 
 /* Set MEMORY_MODIFIED when X modifies DATA (that is assumed
diff --git a/gcc/df-scan.c b/gcc/df-scan.c
index b2e2e5d..69332a8 100644
--- a/gcc/df-scan.c
+++ b/gcc/df-scan.c
@@ -3247,12 +3247,11 @@ df_insn_refs_collect (struct df_collection_rec *collection_rec,
                          regno_reg_rtx[FRAME_POINTER_REGNUM],
                          NULL, bb, insn_info,
                          DF_REF_REG_USE, 0);
-#if !HARD_FRAME_POINTER_IS_FRAME_POINTER
-          df_ref_record (DF_REF_BASE, collection_rec,
-                         regno_reg_rtx[HARD_FRAME_POINTER_REGNUM],
-                         NULL, bb, insn_info,
-                         DF_REF_REG_USE, 0);
-#endif
+	  if (!HARD_FRAME_POINTER_IS_FRAME_POINTER)
+	    df_ref_record (DF_REF_BASE, collection_rec,
+			   regno_reg_rtx[HARD_FRAME_POINTER_REGNUM],
+			   NULL, bb, insn_info,
+			   DF_REF_REG_USE, 0);
           break;
         default:
           break;
@@ -3442,9 +3441,9 @@ df_get_regular_block_artificial_uses (bitmap regular_block_artificial_uses)
 	 reference of the frame pointer.  */
       bitmap_set_bit (regular_block_artificial_uses, FRAME_POINTER_REGNUM);
 
-#if !HARD_FRAME_POINTER_IS_FRAME_POINTER
-      bitmap_set_bit (regular_block_artificial_uses, HARD_FRAME_POINTER_REGNUM);
-#endif
+      if (!HARD_FRAME_POINTER_IS_FRAME_POINTER)
+	bitmap_set_bit (regular_block_artificial_uses,
+			HARD_FRAME_POINTER_REGNUM);
 
 #if FRAME_POINTER_REGNUM != ARG_POINTER_REGNUM
       /* Pseudos with argument area equivalences may require
@@ -3494,9 +3493,9 @@ df_get_eh_block_artificial_uses (bitmap eh_block_artificial_uses)
       if (frame_pointer_needed)
 	{
 	  bitmap_set_bit (eh_block_artificial_uses, FRAME_POINTER_REGNUM);
-#if !HARD_FRAME_POINTER_IS_FRAME_POINTER
-	  bitmap_set_bit (eh_block_artificial_uses, HARD_FRAME_POINTER_REGNUM);
-#endif
+	  if (!HARD_FRAME_POINTER_IS_FRAME_POINTER)
+	    bitmap_set_bit (eh_block_artificial_uses,
+			    HARD_FRAME_POINTER_REGNUM);
 	}
 #if FRAME_POINTER_REGNUM != ARG_POINTER_REGNUM
       if (fixed_regs[ARG_POINTER_REGNUM])
@@ -3580,11 +3579,11 @@ df_get_entry_block_def_set (bitmap entry_block_defs)
       /* Any reference to any pseudo before reload is a potential
 	 reference of the frame pointer.  */
       bitmap_set_bit (entry_block_defs, FRAME_POINTER_REGNUM);
-#if !HARD_FRAME_POINTER_IS_FRAME_POINTER
+
       /* If they are different, also mark the hard frame pointer as live.  */
-      if (!LOCAL_REGNO (HARD_FRAME_POINTER_REGNUM))
+      if (!HARD_FRAME_POINTER_IS_FRAME_POINTER
+	  && !LOCAL_REGNO (HARD_FRAME_POINTER_REGNUM))
 	bitmap_set_bit (entry_block_defs, HARD_FRAME_POINTER_REGNUM);
-#endif
     }
 
   /* These registers are live everywhere.  */
@@ -3718,11 +3717,11 @@ df_get_exit_block_use_set (bitmap exit_block_uses)
   if ((!reload_completed) || frame_pointer_needed)
     {
       bitmap_set_bit (exit_block_uses, FRAME_POINTER_REGNUM);
-#if !HARD_FRAME_POINTER_IS_FRAME_POINTER
+
       /* If they are different, also mark the hard frame pointer as live.  */
-      if (!LOCAL_REGNO (HARD_FRAME_POINTER_REGNUM))
+      if (!HARD_FRAME_POINTER_IS_FRAME_POINTER
+	  && !LOCAL_REGNO (HARD_FRAME_POINTER_REGNUM))
 	bitmap_set_bit (exit_block_uses, HARD_FRAME_POINTER_REGNUM);
-#endif
     }
 
   /* Many architectures have a GP register even without flag_pic.
diff --git a/gcc/emit-rtl.c b/gcc/emit-rtl.c
index c1974bb..9b2c4ec 100644
--- a/gcc/emit-rtl.c
+++ b/gcc/emit-rtl.c
@@ -715,11 +715,11 @@ gen_rtx_REG (machine_mode mode, unsigned int regno)
       if (regno == FRAME_POINTER_REGNUM
 	  && (!reload_completed || frame_pointer_needed))
 	return frame_pointer_rtx;
-#if !HARD_FRAME_POINTER_IS_FRAME_POINTER
-      if (regno == HARD_FRAME_POINTER_REGNUM
+
+      if (!HARD_FRAME_POINTER_IS_FRAME_POINTER
+	  && regno == HARD_FRAME_POINTER_REGNUM
 	  && (!reload_completed || frame_pointer_needed))
 	return hard_frame_pointer_rtx;
-#endif
 #if FRAME_POINTER_REGNUM != ARG_POINTER_REGNUM && !HARD_FRAME_POINTER_IS_ARG_POINTER
       if (regno == ARG_POINTER_REGNUM)
 	return arg_pointer_rtx;
diff --git a/gcc/ira.c b/gcc/ira.c
index 0750d11..9dcbc62 100644
--- a/gcc/ira.c
+++ b/gcc/ira.c
@@ -2341,19 +2341,20 @@ ira_setup_eliminable_regset (void)
       else
 	df_set_regs_ever_live (eliminables[i].from, true);
     }
-#if !HARD_FRAME_POINTER_IS_FRAME_POINTER
-  if (!TEST_HARD_REG_BIT (crtl->asm_clobbers, HARD_FRAME_POINTER_REGNUM))
+  if (!HARD_FRAME_POINTER_IS_FRAME_POINTER)
     {
-      SET_HARD_REG_BIT (eliminable_regset, HARD_FRAME_POINTER_REGNUM);
-      if (frame_pointer_needed)
-	SET_HARD_REG_BIT (ira_no_alloc_regs, HARD_FRAME_POINTER_REGNUM);
+      if (!TEST_HARD_REG_BIT (crtl->asm_clobbers, HARD_FRAME_POINTER_REGNUM))
+	{
+	  SET_HARD_REG_BIT (eliminable_regset, HARD_FRAME_POINTER_REGNUM);
+	  if (frame_pointer_needed)
+	    SET_HARD_REG_BIT (ira_no_alloc_regs, HARD_FRAME_POINTER_REGNUM);
+	}
+      else if (frame_pointer_needed)
+	error ("%s cannot be used in asm here",
+	       reg_names[HARD_FRAME_POINTER_REGNUM]);
+      else
+	df_set_regs_ever_live (HARD_FRAME_POINTER_REGNUM, true);
     }
-  else if (frame_pointer_needed)
-    error ("%s cannot be used in asm here",
-	   reg_names[HARD_FRAME_POINTER_REGNUM]);
-  else
-    df_set_regs_ever_live (HARD_FRAME_POINTER_REGNUM, true);
-#endif
 
 #else
   if (!TEST_HARD_REG_BIT (crtl->asm_clobbers, HARD_FRAME_POINTER_REGNUM))
diff --git a/gcc/reginfo.c b/gcc/reginfo.c
index 9015eeb..bc528e9 100644
--- a/gcc/reginfo.c
+++ b/gcc/reginfo.c
@@ -470,10 +470,9 @@ init_reg_sets_1 (void)
 	}
       else if (i == FRAME_POINTER_REGNUM)
 	;
-#if !HARD_FRAME_POINTER_IS_FRAME_POINTER
-      else if (i == HARD_FRAME_POINTER_REGNUM)
+      else if (!HARD_FRAME_POINTER_IS_FRAME_POINTER
+	       && i == HARD_FRAME_POINTER_REGNUM)
 	;
-#endif
 #if ARG_POINTER_REGNUM != FRAME_POINTER_REGNUM
       else if (i == ARG_POINTER_REGNUM && fixed_regs[i])
 	;
diff --git a/gcc/regrename.c b/gcc/regrename.c
index f995ffa..147aaa8 100644
--- a/gcc/regrename.c
+++ b/gcc/regrename.c
@@ -438,9 +438,8 @@ rename_chains (void)
   if (frame_pointer_needed)
     {
       add_to_hard_reg_set (&unavailable, Pmode, FRAME_POINTER_REGNUM);
-#if !HARD_FRAME_POINTER_IS_FRAME_POINTER
-      add_to_hard_reg_set (&unavailable, Pmode, HARD_FRAME_POINTER_REGNUM);
-#endif
+      if (!HARD_FRAME_POINTER_IS_FRAME_POINTER)
+	add_to_hard_reg_set (&unavailable, Pmode, HARD_FRAME_POINTER_REGNUM);
     }
 
   FOR_EACH_VEC_ELT (id_to_chain, i, this_head)
diff --git a/gcc/reload1.c b/gcc/reload1.c
index 5a01045..82b106e 100644
--- a/gcc/reload1.c
+++ b/gcc/reload1.c
@@ -914,10 +914,9 @@ reload (rtx_insn *first, int global)
 	spill_hard_reg (from, 1);
     }
 
-#if !HARD_FRAME_POINTER_IS_FRAME_POINTER
-  if (frame_pointer_needed)
+  if (!HARD_FRAME_POINTER_IS_FRAME_POINTER && frame_pointer_needed)
     spill_hard_reg (HARD_FRAME_POINTER_REGNUM, 1);
-#endif
+
   finish_spills (global);
 
   /* From now on, we may need to generate moves differently.  We may also
@@ -3281,13 +3280,13 @@ eliminate_regs_in_insn (rtx_insn *insn, int replace)
       for (ep = reg_eliminate; ep < &reg_eliminate[NUM_ELIMINABLE_REGS]; ep++)
 	if (ep->from_rtx == SET_DEST (old_set) && ep->can_eliminate)
 	  {
-#if !HARD_FRAME_POINTER_IS_FRAME_POINTER
 	    /* If this is setting the frame pointer register to the
 	       hardware frame pointer register and this is an elimination
 	       that will be done (tested above), this insn is really
 	       adjusting the frame pointer downward to compensate for
 	       the adjustment done before a nonlocal goto.  */
-	    if (ep->from == FRAME_POINTER_REGNUM
+	    if (!HARD_FRAME_POINTER_IS_FRAME_POINTER
+		&& ep->from == FRAME_POINTER_REGNUM
 		&& ep->to == HARD_FRAME_POINTER_REGNUM)
 	      {
 		rtx base = SET_SRC (old_set);
@@ -3347,7 +3346,6 @@ eliminate_regs_in_insn (rtx_insn *insn, int replace)
 		    goto done;
 		  }
 	      }
-#endif
 
 	    /* In this case this insn isn't serving a useful purpose.  We
 	       will delete it in reload_as_needed once we know that this
diff --git a/gcc/resource.c b/gcc/resource.c
index 4f71aac..9a013b3 100644
--- a/gcc/resource.c
+++ b/gcc/resource.c
@@ -335,9 +335,8 @@ mark_referenced_resources (rtx x, struct resources *res,
 	  if (frame_pointer_needed)
 	    {
 	      SET_HARD_REG_BIT (res->regs, FRAME_POINTER_REGNUM);
-#if !HARD_FRAME_POINTER_IS_FRAME_POINTER
-	      SET_HARD_REG_BIT (res->regs, HARD_FRAME_POINTER_REGNUM);
-#endif
+	      if (!HARD_FRAME_POINTER_IS_FRAME_POINTER)
+		SET_HARD_REG_BIT (res->regs, HARD_FRAME_POINTER_REGNUM);
 	    }
 
 	  for (i = 0; i < FIRST_PSEUDO_REGISTER; i++)
@@ -1190,9 +1189,9 @@ init_resource_info (rtx_insn *epilogue_insn)
   if (frame_pointer_needed)
     {
       SET_HARD_REG_BIT (end_of_function_needs.regs, FRAME_POINTER_REGNUM);
-#if !HARD_FRAME_POINTER_IS_FRAME_POINTER
-      SET_HARD_REG_BIT (end_of_function_needs.regs, HARD_FRAME_POINTER_REGNUM);
-#endif
+      if (!HARD_FRAME_POINTER_IS_FRAME_POINTER)
+	SET_HARD_REG_BIT (end_of_function_needs.regs,
+			  HARD_FRAME_POINTER_REGNUM);
     }
   if (!(frame_pointer_needed
 	&& EXIT_IGNORE_STACK
