diff --git a/gcc/testsuite/gfortran.dg/pr71252.f90 b/gcc/testsuite/gfortran.dg/pr71252.f90
index e69de29..dae210b 100644
--- a/gcc/testsuite/gfortran.dg/pr71252.f90
+++ b/gcc/testsuite/gfortran.dg/pr71252.f90
@@ -0,0 +1,88 @@
+
+! { dg-do compile }
+! { dg-options "-O1 -ffast-math" }
+
+MODULE xc_b97
+  INTEGER, PARAMETER :: dp=8
+  PRIVATE
+  PUBLIC :: b97_lda_info, b97_lsd_info, b97_lda_eval, b97_lsd_eval
+CONTAINS
+  SUBROUTINE b97_lsd_eval(rho_set,deriv_set,grad_deriv,b97_params)
+    INTEGER, INTENT(in)                      :: grad_deriv
+    INTEGER                                  :: handle, npoints, param, stat
+    LOGICAL                                  :: failure
+    REAL(kind=dp)                            :: epsilon_drho, epsilon_rho, &
+                                                scale_c, scale_x
+    REAL(kind=dp), DIMENSION(:, :, :), POINTER :: dummy, e_0, e_ndra, &
+      e_ndra_ndra, e_ndra_ndrb, e_ndra_ra, e_ndra_rb, e_ndrb, e_ndrb_ndrb, &
+      e_ndrb_ra, e_ndrb_rb, e_ra, e_ra_ra, e_ra_rb, e_rb, e_rb_rb, &
+      norm_drhoa, norm_drhob, rhoa, rhob
+    IF (.NOT. failure) THEN
+       CALL b97_lsd_calc(&
+            rhoa=rhoa, rhob=rhob, norm_drhoa=norm_drhoa,&
+            norm_drhob=norm_drhob, e_0=e_0, &
+            e_ra=e_ra, e_rb=e_rb, &
+            e_ndra=e_ndra, e_ndrb=e_ndrb, &
+            e_ra_ra=e_ra_ra, e_ra_rb=e_ra_rb, e_rb_rb=e_rb_rb,&
+            e_ra_ndra=e_ndra_ra, e_ra_ndrb=e_ndrb_ra, &
+            e_rb_ndrb=e_ndrb_rb, e_rb_ndra=e_ndra_rb,&
+            e_ndra_ndra=e_ndra_ndra, e_ndrb_ndrb=e_ndrb_ndrb,&
+            e_ndra_ndrb=e_ndra_ndrb,&
+            grad_deriv=grad_deriv, npoints=npoints, &
+            epsilon_rho=epsilon_rho,epsilon_drho=epsilon_drho,&
+            param=param,scale_c_in=scale_c,scale_x_in=scale_x)
+    END IF
+  END SUBROUTINE b97_lsd_eval
+  SUBROUTINE b97_lsd_calc(rhoa, rhob, norm_drhoa, norm_drhob,&
+       e_0, e_ra, e_rb, e_ndra, e_ndrb, &
+       e_ra_ndra,e_ra_ndrb, e_rb_ndra, e_rb_ndrb,&
+       e_ndra_ndra, e_ndrb_ndrb, e_ndra_ndrb, &
+       e_ra_ra, e_ra_rb, e_rb_rb,&
+       grad_deriv,npoints,epsilon_rho,epsilon_drho, &
+       param, scale_c_in, scale_x_in)
+    REAL(kind=dp), DIMENSION(*), INTENT(in)  :: rhoa, rhob, norm_drhoa, &
+                                                norm_drhob
+    REAL(kind=dp), DIMENSION(*), INTENT(inout) :: e_0, e_ra, e_rb, e_ndra, &
+      e_ndrb, e_ra_ndra, e_ra_ndrb, e_rb_ndra, e_rb_ndrb, e_ndra_ndra, &
+      e_ndrb_ndrb, e_ndra_ndrb, e_ra_ra, e_ra_rb, e_rb_rb
+    INTEGER, INTENT(in)                      :: grad_deriv, npoints
+    REAL(kind=dp), INTENT(in)                :: epsilon_rho, epsilon_drho
+    INTEGER, INTENT(in)                      :: param
+    REAL(kind=dp), INTENT(in)                :: scale_c_in, scale_x_in
+    REAL(kind=dp) :: A_1, A_2, A_3, alpha_1_1, alpha_1_2, alpha_1_3, alpha_c, &
+      t133, t134, t1341, t1348, t1351, t1360, t1368, t138, t1388, t139, &
+      u_x_bnorm_drhobnorm_drhob, u_x_brhob, u_x_brhobnorm_drhob, u_x_brhobrhob
+    SELECT CASE(grad_deriv)
+    CASE default
+       DO ii=1,npoints
+          IF (rho>epsilon_rho) THEN
+             IF (grad_deriv/=0) THEN
+                IF (grad_deriv>1 .OR. grad_deriv<-1) THEN
+                   alpha_c1rhob = alpha_crhob
+                   f1rhob = frhob
+                   t1360 = -0.4e1_dp * t105 * t290 * chirhobrhob + (-0.2e1_dp * t239 &
+                        * t257 + t709 * t1236 * t711 * t62 / 0.2e1_dp - e_c_u_0rhobrhob) * f&
+                        * t108 + t438 * f1rhob * t108 + 0.4e1_dp * t439 * t443 + t1341 * &
+                        0.4e1_dp * t1348 * t443 + 0.4e1_dp * t1351 * t443 + 0.12e2_dp * t113&
+                        * t107 * t1299 + 0.4e1_dp * t113 * t289 * chirhobrhob
+                   IF (grad_deriv>1 .OR. grad_deriv==-2) THEN
+                       exc_rhob_rhob = scale_x * (-t4 * t6 / t1152 * gx_b / &
+                            0.6e1_dp + e_lsda_x_brhob * (u_x_b1rhob * t31 + u_x_b * u_x_b1rhob *&
+                            u_x_brhobrhob * c_x_2)) + scale_c * (((e_c_u_0rhobrhob + (0.2e1_dp *&
+                            t726 * t1270 * t278 - t266 * (-t731 * t1205 / 0.4e1_dp + t267 * &
+                            t1205 * t647) * t278 - t757 * t1270 * t759 * t80 / 0.2e1_dp) * f * &
+                            t110 + alpha_crhob * f1rhob * t110 - 0.4e1_dp * t431 * t435 + &
+                            alpha_c1rhob * frhob * t110 + alpha_c * frhobrhob * t110 - 0.4e1_dp &
+                            * t433 * t435 - 0.4e1_dp * t1321 * t435 - 0.4e1_dp * t1324 * t435 - &
+                            0.12e2_dp * t105 * t796 * t1299 + t1360) * rho + epsilon_c_unifrhob &
+                            * c_css_2))
+                       e_rb_rb(ii)=e_rb_rb(ii)+exc_rhob_rhob
+                   END IF
+                END IF ! <1 || >1
+             END IF ! /=0
+          END IF ! rho>epsilon_rho
+       END DO
+    END SELECT
+  END SUBROUTINE b97_lsd_calc
+END MODULE xc_b97
+
diff --git a/gcc/tree-ssa-reassoc.c b/gcc/tree-ssa-reassoc.c
index fb683ad..28823a2 100644
--- a/gcc/tree-ssa-reassoc.c
+++ b/gcc/tree-ssa-reassoc.c
@@ -4091,24 +4091,30 @@ rewrite_expr_tree_parallel (gassign *stmt, int width,
 	  print_gimple_stmt (dump_file, stmts[i], 0, 0);
 	}
 
-      /* If the stmt that defines operand has to be inserted, insert it
-	 before the use.  */
-      if (stmt1)
-	insert_stmt_before_use (stmts[i], stmt1);
-      if (stmt2)
-	insert_stmt_before_use (stmts[i], stmt2);
-
       /* We keep original statement only for the last one.  All
 	 others are recreated.  */
       if (i == stmt_num - 1)
 	{
+	  /* If the stmt that defines operand has to be inserted, insert it
+	     before the use.  */
+	  if (stmt1)
+	    insert_stmt_before_use (stmts[i], stmt1);
+	  if (stmt2)
+	    insert_stmt_before_use (stmts[i], stmt2);
 	  gimple_assign_set_rhs1 (stmts[i], op1);
 	  gimple_assign_set_rhs2 (stmts[i], op2);
 	  update_stmt (stmts[i]);
 	}
       else
-	stmts[i] = build_and_add_sum (TREE_TYPE (last_rhs1), op1, op2, opcode);
-
+	{
+	  stmts[i] = build_and_add_sum (TREE_TYPE (last_rhs1), op1, op2, opcode);
+	  /* If the stmt that defines operand has to be inserted, insert it
+	     before new build_and_add stmt after it is created.  */
+	  if (stmt1)
+	    insert_stmt_before_use (stmts[i], stmt1);
+	  if (stmt2)
+	    insert_stmt_before_use (stmts[i], stmt2);
+	}
       if (dump_file && (dump_flags & TDF_DETAILS))
 	{
 	  fprintf (dump_file, " into ");
