Comment 13 for bug 1296601

It's caused by r164136:

Author: jamborm
Date: Thu Sep 9 23:38:23 2010
New Revision: 164136

URL: http://gcc.gnu.org/viewcvs?root=gcc&view=rev&rev=164136
Log:
2010-09-10 Martin Jambor <email address hidden>

 PR tree-optimization/44972
 * tree-sra.c: Include toplev.h.
 (build_ref_for_offset): Entirely reimplemented.
...

That makes it probably related to PR49094, although in this PR's test case the one occurrence of attribute((aligned(N)) doesn't matter for the ICE.