diff --git a/gcc/ChangeLog b/gcc/ChangeLog
index 57e720cb9ad6d6e6b8caa3c4de912205e5184024..c339897488abce0c119a46022e76dfe4fde956c7 100644
--- a/gcc/ChangeLog
+++ b/gcc/ChangeLog
@@ -1,3 +1,9 @@
+2006-02-09  Andrew Pinski  <pinskia@physics.uc.edu>
+
+	PR tree-opt/26179
+	* tree-ssa-pre.c (create_component_ref_by_pieces):
+	Handle RETURN_DECL like VAR_DECL.
+
 2006-02-09  Andrew Pinski  <pinskia@physics.uc.edu>
 
 	PR middle-end/26134
diff --git a/gcc/testsuite/ChangeLog b/gcc/testsuite/ChangeLog
index dd78250d0edce65378d2ffa618a9ba906d40fa29..d7ea0007e4841836903b86748900b7580072b5df 100644
--- a/gcc/testsuite/ChangeLog
+++ b/gcc/testsuite/ChangeLog
@@ -1,3 +1,8 @@
+2006-02-09  Andrew Pinski  <pinskia@physics.uc.edu>
+
+	PR tree-opt/26179
+	* g++.dg/opt/pr26179.C: New test.
+
 2006-02-09  Andrew Pinski  <pinskia@physics.uc.edu>
 
 	PR middle-end/26134
diff --git a/gcc/testsuite/g++.dg/opt/pr26179.C b/gcc/testsuite/g++.dg/opt/pr26179.C
new file mode 100644
index 0000000000000000000000000000000000000000..32cd7a00ea9dca7575cf59049e8033072c211761
--- /dev/null
+++ b/gcc/testsuite/g++.dg/opt/pr26179.C
@@ -0,0 +1,22 @@
+/* The problem here is that Load PRE on the tree level
+   forgot to handle RETURN_DECL which causes us to ICE. */
+
+// { dg-do compile }
+// { dg-options "-O2" }
+
+struct a
+{
+  int i;
+};
+void h(struct a&);
+void l(void);
+
+struct a g(void)
+{
+  struct a fl;
+  h(fl);
+  if (fl.i)
+    l();
+  fl.i+=2;
+  return fl;
+}
diff --git a/gcc/tree-ssa-pre.c b/gcc/tree-ssa-pre.c
index d2edf218758b75dd1f335e167532cb2cd4d3a1fe..95df38878956ddf59fbc850a4e5aad781b2dfdb8 100644
--- a/gcc/tree-ssa-pre.c
+++ b/gcc/tree-ssa-pre.c
@@ -2161,6 +2161,7 @@ create_component_ref_by_pieces (basic_block block, tree expr, tree stmts)
       break;
     case VAR_DECL:
     case PARM_DECL:
+    case RESULT_DECL:
     case SSA_NAME:
       return genop;
     default: