diff --git a/flang/include/flang/Lower/ConvertCall.h b/flang/include/flang/Lower/ConvertCall.h
index 62ba229614d58..f8171236bb39d 100644
--- a/flang/include/flang/Lower/ConvertCall.h
+++ b/flang/include/flang/Lower/ConvertCall.h
@@ -28,11 +28,13 @@ namespace Fortran::lower {
 /// the call and return the result. This function deals with explicit result
 /// allocation and lowering if needed. It also deals with passing the host
 /// link to internal procedures.
+/// \p isElemental must be set to true if elemental call is being produced.
+/// It is only used for HLFIR.
 fir::ExtendedValue genCallOpAndResult(
     mlir::Location loc, Fortran::lower::AbstractConverter &converter,
     Fortran::lower::SymMap &symMap, Fortran::lower::StatementContext &stmtCtx,
     Fortran::lower::CallerInterface &caller, mlir::FunctionType callSiteType,
-    std::optional<mlir::Type> resultType);
+    std::optional<mlir::Type> resultType, bool isElemental = false);
 
 /// If \p arg is the address of a function with a denoted host-association tuple
 /// argument, then return the host-associations tuple value of the current
diff --git a/flang/include/flang/Optimizer/Builder/HLFIRTools.h b/flang/include/flang/Optimizer/Builder/HLFIRTools.h
index 6d73ebc3a7e1d..393e70f772e5e 100644
--- a/flang/include/flang/Optimizer/Builder/HLFIRTools.h
+++ b/flang/include/flang/Optimizer/Builder/HLFIRTools.h
@@ -35,37 +35,6 @@ class ElementalOpInterface;
 class ElementalAddrOp;
 class YieldElementOp;
 
-/// Is this an SSA value type for the value of a Fortran procedure
-/// designator ?
-inline bool isFortranProcedureValue(mlir::Type type) {
-  return type.isa<fir::BoxProcType>() ||
-         (type.isa<mlir::TupleType>() &&
-          fir::isCharacterProcedureTuple(type, /*acceptRawFunc=*/false));
-}
-
-/// Is this an SSA value type for the value of a Fortran expression?
-inline bool isFortranValueType(mlir::Type type) {
-  return type.isa<hlfir::ExprType>() || fir::isa_trivial(type) ||
-         isFortranProcedureValue(type);
-}
-
-/// Is this the value of a Fortran expression in an SSA value form?
-inline bool isFortranValue(mlir::Value value) {
-  return isFortranValueType(value.getType());
-}
-
-/// Is this a Fortran variable?
-/// Note that by "variable", it must be understood that the mlir::Value is
-/// a memory value of a storage that can be reason about as a Fortran object
-/// (its bounds, shape, and type parameters, if any, are retrievable).
-/// This does not imply that the mlir::Value points to a variable from the
-/// original source or can be legally defined: temporaries created to store
-/// expression values are considered to be variables, and so are PARAMETERs
-/// global constant address.
-inline bool isFortranEntity(mlir::Value value) {
-  return isFortranValue(value) || isFortranVariableType(value.getType());
-}
-
 /// Is this a Fortran variable for which the defining op carrying the Fortran
 /// attributes is visible?
 inline bool isFortranVariableWithAttributes(mlir::Value value) {
@@ -442,6 +411,13 @@ hlfir::ElementalOp cloneToElementalOp(mlir::Location loc,
                                       fir::FirOpBuilder &builder,
                                       hlfir::ElementalAddrOp elementalAddrOp);
 
+/// Return true, if \p elemental must produce a temporary array,
+/// for example, for the purpose of finalization. Note that such
+/// ElementalOp's must be optimized with caution. For example,
+/// completely inlining such ElementalOp into another one
+/// would be incorrect.
+bool elementalOpMustProduceTemp(hlfir::ElementalOp elemental);
+
 } // namespace hlfir
 
 #endif // FORTRAN_OPTIMIZER_BUILDER_HLFIRTOOLS_H
diff --git a/flang/include/flang/Optimizer/Builder/Runtime/Derived.h b/flang/include/flang/Optimizer/Builder/Runtime/Derived.h
index 30998f8b0ea65..d8b06f35b1da8 100644
--- a/flang/include/flang/Optimizer/Builder/Runtime/Derived.h
+++ b/flang/include/flang/Optimizer/Builder/Runtime/Derived.h
@@ -31,6 +31,11 @@ void genDerivedTypeInitialize(fir::FirOpBuilder &builder, mlir::Location loc,
 void genDerivedTypeDestroy(fir::FirOpBuilder &builder, mlir::Location loc,
                            mlir::Value box);
 
+/// Generate call to derived type finalization runtime routine
+/// to finalize \p box.
+void genDerivedTypeFinalize(fir::FirOpBuilder &builder, mlir::Location loc,
+                            mlir::Value box);
+
 /// Generate call to derived type destruction runtime routine to
 /// destroy \p box without finalization
 void genDerivedTypeDestroyWithoutFinalization(fir::FirOpBuilder &builder,
diff --git a/flang/include/flang/Optimizer/HLFIR/HLFIRDialect.h b/flang/include/flang/Optimizer/HLFIR/HLFIRDialect.h
index b76063fb7c535..aa68d0811c486 100644
--- a/flang/include/flang/Optimizer/HLFIR/HLFIRDialect.h
+++ b/flang/include/flang/Optimizer/HLFIR/HLFIRDialect.h
@@ -78,6 +78,37 @@ inline bool isPolymorphicType(mlir::Type type) {
   return fir::isPolymorphicType(type);
 }
 
+/// Is this an SSA value type for the value of a Fortran procedure
+/// designator ?
+inline bool isFortranProcedureValue(mlir::Type type) {
+  return type.isa<fir::BoxProcType>() ||
+         (type.isa<mlir::TupleType>() &&
+          fir::isCharacterProcedureTuple(type, /*acceptRawFunc=*/false));
+}
+
+/// Is this an SSA value type for the value of a Fortran expression?
+inline bool isFortranValueType(mlir::Type type) {
+  return type.isa<hlfir::ExprType>() || fir::isa_trivial(type) ||
+         isFortranProcedureValue(type);
+}
+
+/// Is this the value of a Fortran expression in an SSA value form?
+inline bool isFortranValue(mlir::Value value) {
+  return isFortranValueType(value.getType());
+}
+
+/// Is this a Fortran variable?
+/// Note that by "variable", it must be understood that the mlir::Value is
+/// a memory value of a storage that can be reason about as a Fortran object
+/// (its bounds, shape, and type parameters, if any, are retrievable).
+/// This does not imply that the mlir::Value points to a variable from the
+/// original source or can be legally defined: temporaries created to store
+/// expression values are considered to be variables, and so are PARAMETERs
+/// global constant address.
+inline bool isFortranEntity(mlir::Value value) {
+  return isFortranValue(value) || isFortranVariableType(value.getType());
+}
+
 bool isFortranScalarNumericalType(mlir::Type);
 bool isFortranNumericalArrayObject(mlir::Type);
 bool isFortranNumericalOrLogicalArrayObject(mlir::Type);
@@ -94,6 +125,13 @@ bool isPolymorphicObject(mlir::Type);
 mlir::Value genExprShape(mlir::OpBuilder &builder, const mlir::Location &loc,
                          const hlfir::ExprType &expr);
 
+/// Return true iff `ty` may have allocatable component.
+/// TODO: this actually belongs to FIRType.cpp, but the method's implementation
+/// depends on HLFIRDialect component. FIRType.cpp itself is part of FIRDialect
+/// that cannot depend on HLFIRBuilder (there will be a cyclic dependency).
+/// This has to be cleaned up, when HLFIR is the default.
+bool mayHaveAllocatableComponent(mlir::Type ty);
+
 } // namespace hlfir
 
 #endif // FORTRAN_OPTIMIZER_HLFIR_HLFIRDIALECT_H
diff --git a/flang/include/flang/Optimizer/HLFIR/HLFIROps.td b/flang/include/flang/Optimizer/HLFIR/HLFIROps.td
index 1f584d6afd8fb..9fbf09331c099 100644
--- a/flang/include/flang/Optimizer/HLFIR/HLFIROps.td
+++ b/flang/include/flang/Optimizer/HLFIR/HLFIROps.td
@@ -705,6 +705,8 @@ def hlfir_EndAssociateOp : hlfir_Op<"end_associate", [MemoryEffects<[MemFree]>]>
 
   let description = [{
     Mark the end of life of a variable associated to an expression.
+    If the expression has a derived type that may contain allocatable
+    components, the variable operand must be a Fortran entity.
   }];
 
   let arguments = (ins AnyRefOrBoxLike:$var,
@@ -715,6 +717,7 @@ def hlfir_EndAssociateOp : hlfir_Op<"end_associate", [MemoryEffects<[MemFree]>]>
   }];
 
   let builders = [OpBuilder<(ins "hlfir::AssociateOp":$associate)>];
+  let hasVerifier = 1;
 }
 
 def hlfir_AsExprOp : hlfir_Op<"as_expr",
@@ -981,6 +984,11 @@ def hlfir_DestroyOp : hlfir_Op<"destroy", [MemoryEffects<[MemFree]>]> {
     Mark the last use of an hlfir.expr. This will be the point at which the
     buffer of an hlfir.expr, if any, will be deallocated if it was heap
     allocated.
+    If "finalize" attribute is set, the hlfir.expr value will be finalized
+    before the deallocation. Note that this implies that the hlfir.expr
+    is placed into a memory buffer, so that the library runtime
+    can be called on it. The element type of the hlfir.expr must be
+    derived type in this case.
     It is not required to create an hlfir.destroy operation for and hlfir.expr
     created inside an hlfir.elemental and returned in the hlfir.yield_element.
     The last use of such expression is implicit and an hlfir.destroy could
@@ -995,9 +1003,22 @@ def hlfir_DestroyOp : hlfir_Op<"destroy", [MemoryEffects<[MemFree]>]> {
     in bufferization instead.
   }];
 
-  let arguments = (ins hlfir_ExprType:$expr);
+  let arguments = (ins
+    hlfir_ExprType:$expr,
+    UnitAttr:$finalize
+  );
+
+  let assemblyFormat = [{
+    $expr (`finalize` $finalize^)? attr-dict `:` qualified(type($expr))
+  }];
+
+  let extraClassDeclaration = [{
+    bool mustFinalizeExpr() {
+      return getFinalize();
+    }
+  }];
 
-  let assemblyFormat = "$expr attr-dict `:` qualified(type($expr))";
+  let hasVerifier = 1;
 }
 
 def hlfir_CopyInOp : hlfir_Op<"copy_in", [MemoryEffects<[MemAlloc]>]> {
diff --git a/flang/include/flang/Runtime/derived-api.h b/flang/include/flang/Runtime/derived-api.h
index 3bf631bc4d0c7..decba9f686d92 100644
--- a/flang/include/flang/Runtime/derived-api.h
+++ b/flang/include/flang/Runtime/derived-api.h
@@ -37,6 +37,10 @@ void RTNAME(Initialize)(
 // storage.
 void RTNAME(Destroy)(const Descriptor &);
 
+// Finalizes the object and its components.
+void RTNAME(Finalize)(
+    const Descriptor &, const char *sourceFile = nullptr, int sourceLine = 0);
+
 /// Deallocates any allocatable/automatic components.
 /// Does not deallocate the descriptor's storage.
 /// Does not perform any finalization.
diff --git a/flang/lib/Lower/ConvertCall.cpp b/flang/lib/Lower/ConvertCall.cpp
index 59d059e27cf1a..788aac2d583f9 100644
--- a/flang/lib/Lower/ConvertCall.cpp
+++ b/flang/lib/Lower/ConvertCall.cpp
@@ -148,7 +148,7 @@ fir::ExtendedValue Fortran::lower::genCallOpAndResult(
     mlir::Location loc, Fortran::lower::AbstractConverter &converter,
     Fortran::lower::SymMap &symMap, Fortran::lower::StatementContext &stmtCtx,
     Fortran::lower::CallerInterface &caller, mlir::FunctionType callSiteType,
-    std::optional<mlir::Type> resultType) {
+    std::optional<mlir::Type> resultType, bool isElemental) {
   fir::FirOpBuilder &builder = converter.getFirOpBuilder();
   using PassBy = Fortran::lower::CallerInterface::PassEntityBy;
   // Handle cases where caller must allocate the result or a fir.box for it.
@@ -435,7 +435,13 @@ fir::ExtendedValue Fortran::lower::genCallOpAndResult(
     std::optional<Fortran::evaluate::DynamicType> retTy =
         caller.getCallDescription().proc().GetType();
     bool cleanupWithDestroy = false;
-    if (!fir::isPointerType(funcType.getResults()[0]) && retTy &&
+    // With HLFIR lowering, isElemental must be set to true
+    // if we are producing an elemental call. In this case,
+    // the elemental results must not be destroyed, instead,
+    // the resulting array result will be finalized/destroyed
+    // as needed by hlfir.destroy.
+    if (!isElemental && !fir::isPointerType(funcType.getResults()[0]) &&
+        retTy &&
         (retTy->category() == Fortran::common::TypeCategory::Derived ||
          retTy->IsPolymorphic() || retTy->IsUnlimitedPolymorphic())) {
       if (retTy->IsPolymorphic() || retTy->IsUnlimitedPolymorphic()) {
@@ -692,6 +698,14 @@ struct PreparedDummyArgument {
     cleanups.emplace_back(
         CallCleanUp{CallCleanUp::ExprAssociate{tempVar, wasCopied}});
   }
+  void pushExprAssociateCleanUp(hlfir::AssociateOp associate) {
+    mlir::Value hlfirBase = associate.getBase();
+    mlir::Value firBase = associate.getFirBase();
+    cleanups.emplace_back(CallCleanUp{CallCleanUp::ExprAssociate{
+        hlfir::mayHaveAllocatableComponent(hlfirBase.getType()) ? hlfirBase
+                                                                : firBase,
+        associate.getMustFreeStrorageFlag()}});
+  }
 
   mlir::Value dummy;
   // NOTE: the clean-ups are executed in reverse order.
@@ -896,8 +910,7 @@ static PreparedDummyArgument preparePresentUserCallActualArgument(
           loc, builder, hlfir::Entity{copy}, storageType, "adapt.valuebyref");
       entity = hlfir::Entity{associate.getBase()};
       // Register the temporary destruction after the call.
-      preparedDummy.pushExprAssociateCleanUp(
-          associate.getFirBase(), associate.getMustFreeStrorageFlag());
+      preparedDummy.pushExprAssociateCleanUp(associate);
     } else if (mustDoCopyInOut) {
       // Copy-in non contiguous variables.
       assert(entity.getType().isa<fir::BaseBoxType>() &&
@@ -924,8 +937,7 @@ static PreparedDummyArgument preparePresentUserCallActualArgument(
     hlfir::AssociateOp associate = hlfir::genAssociateExpr(
         loc, builder, entity, storageType, "adapt.valuebyref");
     entity = hlfir::Entity{associate.getBase()};
-    preparedDummy.pushExprAssociateCleanUp(associate.getFirBase(),
-                                           associate.getMustFreeStrorageFlag());
+    preparedDummy.pushExprAssociateCleanUp(associate);
     if (mustSetDynamicTypeToDummyType) {
       // Rebox the actual argument to the dummy argument's type, and make
       // sure that we pass a contiguous entity (i.e. make copy-in,
@@ -1201,7 +1213,8 @@ genUserCall(Fortran::lower::PreparedActualArguments &loweredActuals,
   // arguments.
   fir::ExtendedValue result = Fortran::lower::genCallOpAndResult(
       loc, callContext.converter, callContext.symMap, callContext.stmtCtx,
-      caller, callSiteType, callContext.resultType);
+      caller, callSiteType, callContext.resultType,
+      callContext.isElementalProcWithArrayArgs());
 
   /// Clean-up associations and copy-in.
   for (auto cleanUp : callCleanUps)
@@ -1687,9 +1700,14 @@ class ElementalCallBuilder {
     mlir::Value elemental =
         hlfir::genElementalOp(loc, builder, elementType, shape, typeParams,
                               genKernel, !mustBeOrdered, polymorphicMold);
+    // If the function result requires finalization, then it has to be done
+    // for the array result of the elemental call. We have to communicate
+    // this via the DestroyOp's attribute.
+    bool mustFinalizeExpr = impl().resultMayRequireFinalization(callContext);
     fir::FirOpBuilder *bldr = &builder;
-    callContext.stmtCtx.attachCleanup(
-        [=]() { bldr->create<hlfir::DestroyOp>(loc, elemental); });
+    callContext.stmtCtx.attachCleanup([=]() {
+      bldr->create<hlfir::DestroyOp>(loc, elemental, mustFinalizeExpr);
+    });
     return hlfir::EntityWithAttributes{elemental};
   }
 
@@ -1743,6 +1761,26 @@ class ElementalUserCallBuilder
     return {};
   }
 
+  bool resultMayRequireFinalization(CallContext &callContext) const {
+    std::optional<Fortran::evaluate::DynamicType> retTy =
+        caller.getCallDescription().proc().GetType();
+    if (!retTy)
+      return false;
+
+    if (retTy->IsPolymorphic() || retTy->IsUnlimitedPolymorphic())
+      fir::emitFatalError(
+          callContext.loc,
+          "elemental function call with [unlimited-]polymorphic result");
+
+    if (retTy->category() == Fortran::common::TypeCategory::Derived) {
+      const Fortran::semantics::DerivedTypeSpec &typeSpec =
+          retTy->GetDerivedTypeSpec();
+      return Fortran::semantics::IsFinalizable(typeSpec);
+    }
+
+    return false;
+  }
+
 private:
   Fortran::lower::CallerInterface &caller;
   mlir::FunctionType callSiteType;
@@ -1804,6 +1842,14 @@ class ElementalIntrinsicCallBuilder
     return {};
   }
 
+  bool resultMayRequireFinalization(
+      [[maybe_unused]] CallContext &callContext) const {
+    // FIXME: need access to the CallerInterface's return type
+    // to check if the result may need finalization (e.g. the result
+    // of MERGE).
+    return false;
+  }
+
 private:
   const Fortran::evaluate::SpecificIntrinsic *intrinsic;
   const fir::IntrinsicArgumentLoweringRules *argLowering;
diff --git a/flang/lib/Lower/HlfirIntrinsics.cpp b/flang/lib/Lower/HlfirIntrinsics.cpp
index 62f63e376c815..20e570044e8d4 100644
--- a/flang/lib/Lower/HlfirIntrinsics.cpp
+++ b/flang/lib/Lower/HlfirIntrinsics.cpp
@@ -330,6 +330,9 @@ std::optional<hlfir::EntityWithAttributes> Fortran::lower::lowerHlfirIntrinsic(
     const Fortran::lower::PreparedActualArguments &loweredActuals,
     const fir::IntrinsicArgumentLoweringRules *argLowering,
     mlir::Type stmtResultType) {
+  // If the result is of a derived type that may need finalization,
+  // we have to use DestroyOp with 'finalize' attribute for the result
+  // of the intrinsic operation.
   if (name == "sum")
     return HlfirSumLowering{builder, loc}.lower(loweredActuals, argLowering,
                                                 stmtResultType);
@@ -348,6 +351,7 @@ std::optional<hlfir::EntityWithAttributes> Fortran::lower::lowerHlfirIntrinsic(
   if (name == "dot_product")
     return HlfirDotProductLowering{builder, loc}.lower(
         loweredActuals, argLowering, stmtResultType);
+  // FIXME: the result may need finalization.
   if (name == "transpose")
     return HlfirTransposeLowering{builder, loc}.lower(
         loweredActuals, argLowering, stmtResultType);
diff --git a/flang/lib/Optimizer/Builder/HLFIRTools.cpp b/flang/lib/Optimizer/Builder/HLFIRTools.cpp
index dd62aa0e37012..7034d6e893e7e 100644
--- a/flang/lib/Optimizer/Builder/HLFIRTools.cpp
+++ b/flang/lib/Optimizer/Builder/HLFIRTools.cpp
@@ -1021,3 +1021,12 @@ hlfir::cloneToElementalOp(mlir::Location loc, fir::FirOpBuilder &builder,
                                elementalAddrOp.getShape(), typeParams,
                                genKernel, !elementalAddrOp.isOrdered());
 }
+
+bool hlfir::elementalOpMustProduceTemp(hlfir::ElementalOp elemental) {
+  for (mlir::Operation *useOp : elemental->getUsers())
+    if (auto destroy = mlir::dyn_cast<hlfir::DestroyOp>(useOp))
+      if (destroy.mustFinalizeExpr())
+        return true;
+
+  return false;
+}
diff --git a/flang/lib/Optimizer/Builder/Runtime/Derived.cpp b/flang/lib/Optimizer/Builder/Runtime/Derived.cpp
index 8975656ffb380..fe7e2d157ad9a 100644
--- a/flang/lib/Optimizer/Builder/Runtime/Derived.cpp
+++ b/flang/lib/Optimizer/Builder/Runtime/Derived.cpp
@@ -37,6 +37,18 @@ void fir::runtime::genDerivedTypeDestroy(fir::FirOpBuilder &builder,
   builder.create<fir::CallOp>(loc, func, args);
 }
 
+void fir::runtime::genDerivedTypeFinalize(fir::FirOpBuilder &builder,
+                                          mlir::Location loc, mlir::Value box) {
+  auto func = fir::runtime::getRuntimeFunc<mkRTKey(Finalize)>(loc, builder);
+  auto fTy = func.getFunctionType();
+  auto sourceFile = fir::factory::locationToFilename(builder, loc);
+  auto sourceLine =
+      fir::factory::locationToLineNo(builder, loc, fTy.getInput(2));
+  auto args = fir::runtime::createArguments(builder, loc, fTy, box, sourceFile,
+                                            sourceLine);
+  builder.create<fir::CallOp>(loc, func, args);
+}
+
 void fir::runtime::genDerivedTypeDestroyWithoutFinalization(
     fir::FirOpBuilder &builder, mlir::Location loc, mlir::Value box) {
   auto func = fir::runtime::getRuntimeFunc<mkRTKey(DestroyWithoutFinalization)>(
diff --git a/flang/lib/Optimizer/HLFIR/IR/HLFIRDialect.cpp b/flang/lib/Optimizer/HLFIR/IR/HLFIRDialect.cpp
index 7ca6108a31acb..d3a6fb305c199 100644
--- a/flang/lib/Optimizer/HLFIR/IR/HLFIRDialect.cpp
+++ b/flang/lib/Optimizer/HLFIR/IR/HLFIRDialect.cpp
@@ -207,3 +207,8 @@ mlir::Value hlfir::genExprShape(mlir::OpBuilder &builder,
   fir::ShapeOp shape = builder.create<fir::ShapeOp>(loc, shapeTy, extents);
   return shape.getResult();
 }
+
+bool hlfir::mayHaveAllocatableComponent(mlir::Type ty) {
+  return fir::isPolymorphicType(ty) || fir::isUnlimitedPolymorphicType(ty) ||
+         fir::isRecordWithAllocatableMember(hlfir::getFortranElementType(ty));
+}
diff --git a/flang/lib/Optimizer/HLFIR/IR/HLFIROps.cpp b/flang/lib/Optimizer/HLFIR/IR/HLFIROps.cpp
index 760f7b343bdc7..ab648b2909c33 100644
--- a/flang/lib/Optimizer/HLFIR/IR/HLFIROps.cpp
+++ b/flang/lib/Optimizer/HLFIR/IR/HLFIROps.cpp
@@ -1237,10 +1237,28 @@ void hlfir::AssociateOp::build(mlir::OpBuilder &builder,
 void hlfir::EndAssociateOp::build(mlir::OpBuilder &builder,
                                   mlir::OperationState &result,
                                   hlfir::AssociateOp associate) {
-  return build(builder, result, associate.getFirBase(),
+  mlir::Value hlfirBase = associate.getBase();
+  mlir::Value firBase = associate.getFirBase();
+  // If EndAssociateOp may need to initiate the deallocation
+  // of allocatable components, it has to have access to the variable
+  // definition, so we cannot use the FIR base as the operand.
+  return build(builder, result,
+               hlfir::mayHaveAllocatableComponent(hlfirBase.getType())
+                   ? hlfirBase
+                   : firBase,
                associate.getMustFreeStrorageFlag());
 }
 
+mlir::LogicalResult hlfir::EndAssociateOp::verify() {
+  mlir::Value var = getVar();
+  if (hlfir::mayHaveAllocatableComponent(var.getType()) &&
+      !hlfir::isFortranEntity(var))
+    return emitOpError("that requires components deallocation must have var "
+                       "operand that is a Fortran entity");
+
+  return mlir::success();
+}
+
 //===----------------------------------------------------------------------===//
 // AsExprOp
 //===----------------------------------------------------------------------===//
@@ -1341,6 +1359,23 @@ void hlfir::NullOp::build(mlir::OpBuilder &builder,
                fir::ReferenceType::get(builder.getNoneType()));
 }
 
+//===----------------------------------------------------------------------===//
+// DestroyOp
+//===----------------------------------------------------------------------===//
+
+mlir::LogicalResult hlfir::DestroyOp::verify() {
+  if (mustFinalizeExpr()) {
+    mlir::Value expr = getExpr();
+    hlfir::ExprType exprTy = mlir::cast<hlfir::ExprType>(expr.getType());
+    mlir::Type elemTy = hlfir::getFortranElementType(exprTy);
+    if (!mlir::isa<fir::RecordType>(elemTy))
+      return emitOpError(
+          "the element type must be finalizable, when 'finalize' is set");
+  }
+
+  return mlir::success();
+}
+
 //===----------------------------------------------------------------------===//
 // CopyInOp
 //===----------------------------------------------------------------------===//
diff --git a/flang/lib/Optimizer/HLFIR/Transforms/BufferizeHLFIR.cpp b/flang/lib/Optimizer/HLFIR/Transforms/BufferizeHLFIR.cpp
index 6fde7cffb11a4..e852a1887c8bf 100644
--- a/flang/lib/Optimizer/HLFIR/Transforms/BufferizeHLFIR.cpp
+++ b/flang/lib/Optimizer/HLFIR/Transforms/BufferizeHLFIR.cpp
@@ -17,6 +17,7 @@
 #include "flang/Optimizer/Builder/HLFIRTools.h"
 #include "flang/Optimizer/Builder/MutableBox.h"
 #include "flang/Optimizer/Builder/Runtime/Allocatable.h"
+#include "flang/Optimizer/Builder/Runtime/Derived.h"
 #include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Dialect/FIRDialect.h"
 #include "flang/Optimizer/Dialect/FIROps.h"
@@ -439,8 +440,20 @@ static bool allOtherUsesAreSafeForAssociate(mlir::Value value,
        value.getParentRegion() != endAssociate->getParentRegion()))
     return false;
 
-  for (mlir::Operation *useOp : value.getUsers())
-    if (!mlir::isa<hlfir::DestroyOp>(useOp) && useOp != currentUse) {
+  for (mlir::Operation *useOp : value.getUsers()) {
+    // Ignore DestroyOp's that do not imply finalization.
+    // If finalization is implied, then we must delegate
+    // the finalization to the correspoding EndAssociateOp,
+    // but we currently do not; so we disable the buffer
+    // reuse in this case.
+    if (auto destroy = mlir::dyn_cast<hlfir::DestroyOp>(useOp)) {
+      if (destroy.mustFinalizeExpr())
+        return false;
+      else
+        continue;
+    }
+
+    if (useOp != currentUse) {
       // hlfir.shape_of and hlfir.get_length will not disrupt cleanup so it is
       // safe for hlfir.associate. These operations might read from the box and
       // so they need to come before the hflir.end_associate (which may
@@ -458,14 +471,18 @@ static bool allOtherUsesAreSafeForAssociate(mlir::Value value,
       }
       return false;
     }
+  }
   return true;
 }
 
 static void eraseAllUsesInDestroys(mlir::Value value,
                                    mlir::ConversionPatternRewriter &rewriter) {
   for (mlir::Operation *useOp : value.getUsers())
-    if (mlir::isa<hlfir::DestroyOp>(useOp))
-      rewriter.eraseOp(useOp);
+    if (auto destroy = mlir::dyn_cast<hlfir::DestroyOp>(useOp)) {
+      assert(!destroy.mustFinalizeExpr() &&
+             "deleting DestroyOp with finalize attribute");
+      rewriter.eraseOp(destroy);
+    }
 }
 
 struct AssociateOpConversion
@@ -592,9 +609,16 @@ struct AssociateOpConversion
   }
 };
 
-static void genFreeIfMustFree(mlir::Location loc, fir::FirOpBuilder &builder,
-                              mlir::Value var, mlir::Value mustFree) {
-  auto genFree = [&]() {
+static void genBufferDestruction(mlir::Location loc, fir::FirOpBuilder &builder,
+                                 mlir::Value var, mlir::Value mustFree,
+                                 bool mustFinalize) {
+  auto genFreeOrFinalize = [&](bool doFree, bool deallocComponents,
+                               bool doFinalize) {
+    if (!doFree && !deallocComponents && !doFinalize)
+      return;
+
+    mlir::Value addr = var;
+
     // fir::FreeMemOp operand type must be a fir::HeapType.
     mlir::Type heapType = fir::HeapType::get(
         hlfir::getFortranElementOrSequenceType(var.getType()));
@@ -608,20 +632,68 @@ static void genFreeIfMustFree(mlir::Location loc, fir::FirOpBuilder &builder,
       var = builder.create<fir::LoadOp>(loc, var);
       assert(mlir::isa<fir::ClassType>(var.getType()) &&
              fir::isAllocatableType(var.getType()));
-      var = builder.create<fir::BoxAddrOp>(loc, heapType, var);
+      addr = builder.create<fir::BoxAddrOp>(loc, heapType, var);
+      // Lowering currently does not produce DestroyOp with 'finalize'
+      // for polymorphic temporaries. It will have to do so, for example,
+      // for MERGE with polymorphic results.
+      if (mustFinalize)
+        TODO(loc, "finalizing polymorphic temporary in HLFIR");
     } else if (var.getType().isa<fir::BaseBoxType, fir::BoxCharType>()) {
-      var = builder.create<fir::BoxAddrOp>(loc, heapType, var);
-    } else if (!var.getType().isa<fir::HeapType>()) {
-      var = builder.create<fir::ConvertOp>(loc, heapType, var);
+      if (mustFinalize && !mlir::isa<fir::BaseBoxType>(var.getType()))
+        fir::emitFatalError(loc, "non-finalizable variable");
+
+      addr = builder.create<fir::BoxAddrOp>(loc, heapType, var);
+    } else {
+      if (!var.getType().isa<fir::HeapType>())
+        addr = builder.create<fir::ConvertOp>(loc, heapType, var);
+
+      if (mustFinalize || deallocComponents) {
+        // Embox the raw pointer using proper shape and type params
+        // (note that the shape might be visible via the array finalization
+        // routines).
+        if (!hlfir::isFortranEntity(var))
+          TODO(loc, "need a Fortran entity to create a box");
+
+        hlfir::Entity entity{var};
+        llvm::SmallVector<mlir::Value> lenParams;
+        hlfir::genLengthParameters(loc, builder, entity, lenParams);
+        mlir::Value shape;
+        if (entity.isArray())
+          shape = hlfir::genShape(loc, builder, entity);
+        mlir::Type boxType = fir::BoxType::get(heapType);
+        var = builder.createBox(loc, boxType, addr, shape, /*slice=*/nullptr,
+                                lenParams, /*tdesc=*/nullptr);
+      }
     }
-    builder.create<fir::FreeMemOp>(loc, var);
+
+    if (mustFinalize)
+      fir::runtime::genDerivedTypeFinalize(builder, loc, var);
+
+    // If there are allocatable components, they need to be deallocated
+    // (regardless of the mustFree and mustFinalize settings).
+    if (deallocComponents)
+      fir::runtime::genDerivedTypeDestroyWithoutFinalization(builder, loc, var);
+
+    if (doFree)
+      builder.create<fir::FreeMemOp>(loc, addr);
+  };
+  bool deallocComponents = hlfir::mayHaveAllocatableComponent(var.getType());
+
+  auto genFree = [&]() {
+    genFreeOrFinalize(/*doFree=*/true, /*deallocComponents=*/false,
+                      /*doFinalize=*/false);
   };
   if (auto cstMustFree = fir::getIntIfConstant(mustFree)) {
-    if (*cstMustFree != 0)
-      genFree();
-    // else, mustFree is false, nothing to do.
+    genFreeOrFinalize(*cstMustFree != 0 ? true : false, deallocComponents,
+                      mustFinalize);
     return;
   }
+
+  // If mustFree is dynamic, first, deallocate any allocatable
+  // components and finalize.
+  genFreeOrFinalize(/*doFree=*/false, deallocComponents,
+                    /*doFinalize=*/mustFinalize);
+  // Conditionally free the memory.
   builder.genIfThen(loc, mustFree).genThen(genFree).end();
 }
 
@@ -635,7 +707,8 @@ struct EndAssociateOpConversion
                   mlir::ConversionPatternRewriter &rewriter) const override {
     mlir::Location loc = endAssociate->getLoc();
     fir::FirOpBuilder builder(rewriter, endAssociate.getOperation());
-    genFreeIfMustFree(loc, builder, adaptor.getVar(), adaptor.getMustFree());
+    genBufferDestruction(loc, builder, adaptor.getVar(), adaptor.getMustFree(),
+                         /*mustFinalize=*/false);
     rewriter.eraseOp(endAssociate);
     return mlir::success();
   }
@@ -655,9 +728,16 @@ struct DestroyOpConversion
     if (!fir::isa_trivial(bufferizedExpr.getType())) {
       fir::FirOpBuilder builder(rewriter, destroy.getOperation());
       mlir::Value mustFree = getBufferizedExprMustFreeFlag(adaptor.getExpr());
-      mlir::Value firBase = bufferizedExpr.getFirBase();
-      genFreeIfMustFree(loc, builder, firBase, mustFree);
+      // Passing FIR base might be enough for cases when
+      // component deallocation and finalization are not required.
+      // If extra BoxAddr operations become a performance problem,
+      // we may pass both bases and let genBufferDestruction decide
+      // which one to use.
+      mlir::Value base = bufferizedExpr.getBase();
+      genBufferDestruction(loc, builder, base, mustFree,
+                           destroy.mustFinalizeExpr());
     }
+
     rewriter.eraseOp(destroy);
     return mlir::success();
   }
@@ -772,6 +852,12 @@ struct ElementalOpConversion
     // Assign the element value to the temp element for this iteration.
     auto tempElement =
         hlfir::getElementAt(loc, builder, temp, loopNest.oneBasedIndices);
+    // FIXME: if the elemental result is a function result temporary
+    // of a derived type, we have to make sure that we are either
+    // deallocate any allocatable/automatic components after the assignment
+    // or that we do not do the deep copy with the AssignOp. The latter
+    // seems to be preferrable, because the deep copy is more expensive.
+    // The shallow copy may be done with a load/store of the RecordType scalar.
     builder.create<hlfir::AssignOp>(loc, elementValue, tempElement,
                                     /*realloc=*/false,
                                     /*keep_lhs_length_if_realloc=*/false,
diff --git a/flang/lib/Optimizer/HLFIR/Transforms/InlineElementals.cpp b/flang/lib/Optimizer/HLFIR/Transforms/InlineElementals.cpp
index bbc989f9e046e..a99038fdfba98 100644
--- a/flang/lib/Optimizer/HLFIR/Transforms/InlineElementals.cpp
+++ b/flang/lib/Optimizer/HLFIR/Transforms/InlineElementals.cpp
@@ -41,6 +41,11 @@ getTwoUses(hlfir::ElementalOp elemental) {
     return std::nullopt;
   }
 
+  // If the ElementalOp must produce a temporary (e.g. for
+  // finalization purposes), then we cannot inline it.
+  if (hlfir::elementalOpMustProduceTemp(elemental))
+    return std::nullopt;
+
   hlfir::ApplyOp apply;
   hlfir::DestroyOp destroy;
   for (mlir::Operation *user : users)
diff --git a/flang/lib/Optimizer/HLFIR/Transforms/OptimizedBufferization.cpp b/flang/lib/Optimizer/HLFIR/Transforms/OptimizedBufferization.cpp
index 748b91d9f457e..7abfa20493c73 100644
--- a/flang/lib/Optimizer/HLFIR/Transforms/OptimizedBufferization.cpp
+++ b/flang/lib/Optimizer/HLFIR/Transforms/OptimizedBufferization.cpp
@@ -302,6 +302,13 @@ ElementalAssignBufferization::findMatch(hlfir::ElementalOp elemental) {
     return std::nullopt;
   }
 
+  // If the ElementalOp must produce a temporary (e.g. for
+  // finalization purposes), then we cannot inline it.
+  if (hlfir::elementalOpMustProduceTemp(elemental)) {
+    LLVM_DEBUG(llvm::dbgs() << "ElementalOp must produce a temp\n");
+    return std::nullopt;
+  }
+
   MatchInfo match;
   for (mlir::Operation *user : users)
     mlir::TypeSwitch<mlir::Operation *, void>(user)
diff --git a/flang/runtime/derived-api.cpp b/flang/runtime/derived-api.cpp
index 32d4bb26608b4..66123030f98b5 100644
--- a/flang/runtime/derived-api.cpp
+++ b/flang/runtime/derived-api.cpp
@@ -41,6 +41,18 @@ void RTNAME(Destroy)(const Descriptor &descriptor) {
   }
 }
 
+void RTNAME(Finalize)(
+    const Descriptor &descriptor, const char *sourceFile, int sourceLine) {
+  if (const DescriptorAddendum * addendum{descriptor.Addendum()}) {
+    if (const auto *derived{addendum->derivedType()}) {
+      if (!derived->noFinalizationNeeded()) {
+        Terminator terminator{sourceFile, sourceLine};
+        Finalize(descriptor, *derived, &terminator);
+      }
+    }
+  }
+}
+
 bool RTNAME(ClassIs)(
     const Descriptor &descriptor, const typeInfo::DerivedType &derivedType) {
   if (const DescriptorAddendum * addendum{descriptor.Addendum()}) {
diff --git a/flang/test/HLFIR/associate-codegen.fir b/flang/test/HLFIR/associate-codegen.fir
index 3d8840ba893a5..4cd50af27ebe0 100644
--- a/flang/test/HLFIR/associate-codegen.fir
+++ b/flang/test/HLFIR/associate-codegen.fir
@@ -428,7 +428,7 @@ func.func @_QPtest_multitple_associates_for_same_expr() {
 // CHECK:           %[[VAL_29:.*]] = fir.convert %[[VAL_24]]#1 : (!fir.heap<!fir.array<10x!fir.char<1>>>) -> !fir.ref<!fir.array<10x!fir.char<1>>>
 // CHECK:           %[[VAL_30:.*]] = fir.convert %[[VAL_29]] : (!fir.ref<!fir.array<10x!fir.char<1>>>) -> !fir.heap<!fir.array<10x!fir.char<1>>>
 // CHECK:           fir.freemem %[[VAL_30]] : !fir.heap<!fir.array<10x!fir.char<1>>>
-// CHECK:           fir.freemem %[[VAL_4]]#1 : !fir.heap<!fir.array<10x!fir.char<1>>>
+// CHECK:           fir.freemem %[[VAL_4]]#0 : !fir.heap<!fir.array<10x!fir.char<1>>>
 // CHECK:           return
 // CHECK:         }
 
diff --git a/flang/test/HLFIR/bufferize-destroy-for-derived.fir b/flang/test/HLFIR/bufferize-destroy-for-derived.fir
new file mode 100644
index 0000000000000..5c12bc580cfea
--- /dev/null
+++ b/flang/test/HLFIR/bufferize-destroy-for-derived.fir
@@ -0,0 +1,97 @@
+// Test buffer destruction for hlfir.destroy operations with
+// operands of derived types.
+// RUN: fir-opt --bufferize-hlfir %s | FileCheck %s
+
+func.func @_QPtest1(%arg0: !fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>> {fir.bindc_name = "x"}) {
+  %c0 = arith.constant 0 : index
+  %0 = fir.alloca !fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}> {bindc_name = ".result"}
+  %1:2 = hlfir.declare %arg0 {uniq_name = "_QFtest1Ex"} : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>)
+  %2:3 = fir.box_dims %1#0, %c0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>, index) -> (index, index, index)
+  %3 = fir.shape %2#1 : (index) -> !fir.shape<1>
+  %4 = hlfir.elemental %3 unordered : (!fir.shape<1>) -> !hlfir.expr<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>> {
+  ^bb0(%arg1: index):
+    %5 = hlfir.designate %1#0 (%arg1)  : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>, index) -> !fir.ref<!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>
+    %6 = fir.call @_QPelem1(%5) fastmath<contract> : (!fir.ref<!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>) -> !fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>
+    fir.save_result %6 to %0 : !fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>, !fir.ref<!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>
+    %7:2 = hlfir.declare %0 {uniq_name = ".tmp.func_result"} : (!fir.ref<!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>) -> (!fir.ref<!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>, !fir.ref<!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>)
+    hlfir.yield_element %7#0 : !fir.ref<!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>
+  }
+  hlfir.assign %4 to %1#0 : !hlfir.expr<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>
+  hlfir.destroy %4 : !hlfir.expr<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>
+  return
+}
+// CHECK-LABEL:   func.func @_QPtest1(
+// CHECK:             hlfir.assign %{{.*}} to %{{.*}} temporary_lhs : !fir.ref<!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>, !fir.ref<!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>
+// CHECK:           hlfir.assign %[[VAL_7:.*]]#0 to %{{.*}}#0 : !fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>
+// CHECK-NEXT:      %[[VAL_18:.*]] = fir.box_addr %[[VAL_7]]#0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>) -> !fir.heap<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>
+// CHECK-NEXT:      %[[VAL_19:.*]] = fir.convert %[[VAL_7]]#0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>) -> !fir.box<none>
+// CHECK-NEXT:      %[[VAL_20:.*]] = fir.call @_FortranADestroyWithoutFinalization(%[[VAL_19]]) : (!fir.box<none>) -> none
+// CHECK-NEXT:      fir.freemem %[[VAL_18]] : !fir.heap<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>
+// CHECK-NEXT:      return
+// CHECK-NEXT:    }
+
+func.func @_QPtest2(%arg0: !fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>> {fir.bindc_name = "x"}) {
+  %c0 = arith.constant 0 : index
+  %0 = fir.alloca !fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}> {bindc_name = ".result"}
+  %1:2 = hlfir.declare %arg0 {uniq_name = "_QFtest2Ex"} : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>)
+  %2:3 = fir.box_dims %1#0, %c0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>, index) -> (index, index, index)
+  %3 = fir.shape %2#1 : (index) -> !fir.shape<1>
+  %4 = hlfir.elemental %3 unordered : (!fir.shape<1>) -> !hlfir.expr<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>> {
+  ^bb0(%arg1: index):
+    %5 = hlfir.designate %1#0 (%arg1)  : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>, index) -> !fir.ref<!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>
+    %6 = fir.call @_QPelem2(%5) fastmath<contract> : (!fir.ref<!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>) -> !fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>
+    fir.save_result %6 to %0 : !fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>, !fir.ref<!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>
+    %7:2 = hlfir.declare %0 {uniq_name = ".tmp.func_result"} : (!fir.ref<!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>) -> (!fir.ref<!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>, !fir.ref<!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>)
+    hlfir.yield_element %7#0 : !fir.ref<!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>
+  }
+  hlfir.assign %4 to %1#0 : !hlfir.expr<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>
+  hlfir.destroy %4 finalize : !hlfir.expr<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>
+  return
+}
+// CHECK-LABEL:   func.func @_QPtest2(
+// CHECK:             hlfir.assign %{{.*}}#0 to %{{.*}} temporary_lhs : !fir.ref<!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>, !fir.ref<!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>
+// CHECK:           hlfir.assign %[[VAL_7:.*]]#0 to %{{.*}}#0 : !fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>
+// CHECK-NEXT:      %[[VAL_18:.*]] = fir.box_addr %[[VAL_7]]#0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>) -> !fir.heap<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>
+// CHECK-NEXT:      %[[VAL_19:.*]] = fir.address_of(@_QQcl.{{.*}}) : !fir.ref<!fir.char<1,{{[0-9]*}}>>
+// CHECK-NEXT:      %[[VAL_20:.*]] = arith.constant {{[0-9]*}} : index
+// CHECK-NEXT:      %[[VAL_21:.*]] = arith.constant {{[0-9]*}} : i32
+// CHECK-NEXT:      %[[VAL_22:.*]] = fir.convert %[[VAL_7]]#0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>) -> !fir.box<none>
+// CHECK-NEXT:      %[[VAL_23:.*]] = fir.convert %[[VAL_19]] : (!fir.ref<!fir.char<1,{{[0-9]*}}>>) -> !fir.ref<i8>
+// CHECK-NEXT:      %[[VAL_24:.*]] = fir.call @_FortranAFinalize(%[[VAL_22]], %[[VAL_23]], %[[VAL_21]]) : (!fir.box<none>, !fir.ref<i8>, i32) -> none
+// CHECK-NEXT:      %[[VAL_25:.*]] = fir.convert %[[VAL_7]]#0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>) -> !fir.box<none>
+// CHECK-NEXT:      %[[VAL_26:.*]] = fir.call @_FortranADestroyWithoutFinalization(%[[VAL_25]]) : (!fir.box<none>) -> none
+// CHECK-NEXT:      fir.freemem %[[VAL_18]] : !fir.heap<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>
+// CHECK-NEXT:      return
+// CHECK-NEXT:    }
+
+func.func @_QPtest3(%arg0: !fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>> {fir.bindc_name = "x"}) {
+  %c0 = arith.constant 0 : index
+  %0 = fir.alloca !fir.type<_QMtypesTt3{x:f32}> {bindc_name = ".result"}
+  %1:2 = hlfir.declare %arg0 {uniq_name = "_QFtest3Ex"} : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>)
+  %2:3 = fir.box_dims %1#0, %c0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>, index) -> (index, index, index)
+  %3 = fir.shape %2#1 : (index) -> !fir.shape<1>
+  %4 = hlfir.elemental %3 unordered : (!fir.shape<1>) -> !hlfir.expr<?x!fir.type<_QMtypesTt3{x:f32}>> {
+  ^bb0(%arg1: index):
+    %5 = hlfir.designate %1#0 (%arg1)  : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>, index) -> !fir.ref<!fir.type<_QMtypesTt3{x:f32}>>
+    %6 = fir.call @_QPelem3(%5) fastmath<contract> : (!fir.ref<!fir.type<_QMtypesTt3{x:f32}>>) -> !fir.type<_QMtypesTt3{x:f32}>
+    fir.save_result %6 to %0 : !fir.type<_QMtypesTt3{x:f32}>, !fir.ref<!fir.type<_QMtypesTt3{x:f32}>>
+    %7:2 = hlfir.declare %0 {uniq_name = ".tmp.func_result"} : (!fir.ref<!fir.type<_QMtypesTt3{x:f32}>>) -> (!fir.ref<!fir.type<_QMtypesTt3{x:f32}>>, !fir.ref<!fir.type<_QMtypesTt3{x:f32}>>)
+    hlfir.yield_element %7#0 : !fir.ref<!fir.type<_QMtypesTt3{x:f32}>>
+  }
+  hlfir.assign %4 to %1#0 : !hlfir.expr<?x!fir.type<_QMtypesTt3{x:f32}>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>
+  hlfir.destroy %4 finalize : !hlfir.expr<?x!fir.type<_QMtypesTt3{x:f32}>>
+  return
+}
+// CHECK-LABEL:   func.func @_QPtest3(
+// CHECK:             hlfir.assign %{{.*}}#0 to %{{.*}} temporary_lhs : !fir.ref<!fir.type<_QMtypesTt3{x:f32}>>, !fir.ref<!fir.type<_QMtypesTt3{x:f32}>>
+// CHECK:           hlfir.assign %[[VAL_7:.*]]#0 to %{{.*}}#0 : !fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>
+// CHECK-NEXT:      %[[VAL_18:.*]] = fir.box_addr %[[VAL_7]]#0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>) -> !fir.heap<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>
+// CHECK-NEXT:      %[[VAL_19:.*]] = fir.address_of(@_QQcl.{{.*}}) : !fir.ref<!fir.char<1,{{[0-9]*}}>>
+// CHECK-NEXT:      %[[VAL_20:.*]] = arith.constant {{[0-9]*}} : index
+// CHECK-NEXT:      %[[VAL_21:.*]] = arith.constant {{[0-9]*}} : i32
+// CHECK-NEXT:      %[[VAL_22:.*]] = fir.convert %[[VAL_7]]#0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>) -> !fir.box<none>
+// CHECK-NEXT:      %[[VAL_23:.*]] = fir.convert %[[VAL_19]] : (!fir.ref<!fir.char<1,{{[0-9]*}}>>) -> !fir.ref<i8>
+// CHECK-NEXT:      %[[VAL_24:.*]] = fir.call @_FortranAFinalize(%[[VAL_22]], %[[VAL_23]], %[[VAL_21]]) : (!fir.box<none>, !fir.ref<i8>, i32) -> none
+// CHECK-NEXT:      fir.freemem %[[VAL_18]] : !fir.heap<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>
+// CHECK-NEXT:      return
+// CHECK-NEXT:    }
diff --git a/flang/test/HLFIR/bufferize-end-associate-for-derived.fir b/flang/test/HLFIR/bufferize-end-associate-for-derived.fir
new file mode 100644
index 0000000000000..089fe574893db
--- /dev/null
+++ b/flang/test/HLFIR/bufferize-end-associate-for-derived.fir
@@ -0,0 +1,52 @@
+// Test buffer destruction for hlfir.end_associate operations with
+// operands of derived types.
+// RUN: fir-opt --bufferize-hlfir %s | FileCheck %s
+
+func.func @_QPtest1(%arg0: !fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>> {fir.bindc_name = "x"}) {
+  %c0 = arith.constant 0 : index
+  %0:2 = hlfir.declare %arg0 {uniq_name = "_QFtest1Ex"} : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>)
+  %1 = hlfir.as_expr %0#0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>) -> !hlfir.expr<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>
+  %2:3 = fir.box_dims %0#0, %c0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>, index) -> (index, index, index)
+  %3 = fir.shape %2#1 : (index) -> !fir.shape<1>
+  %4:3 = hlfir.associate %1(%3) {uniq_name = "adapt.valuebyref"} : (!hlfir.expr<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>, !fir.shape<1>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>, !fir.ref<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>, i1)
+  %5 = fir.convert %4#1 : (!fir.ref<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>) -> !fir.ref<!fir.array<10x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>
+  fir.call @_QPcallee1(%5) fastmath<contract> : (!fir.ref<!fir.array<10x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>) -> ()
+  hlfir.end_associate %4#0, %4#2 : !fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:!fir.box<!fir.heap<f32>>}>>>, i1
+  return
+}
+// CHECK-LABEL:   func.func @_QPtest1(
+// CHECK-NOT:       fir.call @_Fortran
+// CHECK:           fir.call @_FortranADestroyWithoutFinalization(%{{.*}}) : (!fir.box<none>) -> none
+// CHECK-NOT:       fir.call @_Fortran
+
+func.func @_QPtest2(%arg0: !fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>> {fir.bindc_name = "x"}) {
+  %c0 = arith.constant 0 : index
+  %0:2 = hlfir.declare %arg0 {uniq_name = "_QFtest2Ex"} : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>)
+  %1 = hlfir.as_expr %0#0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>) -> !hlfir.expr<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>
+  %2:3 = fir.box_dims %0#0, %c0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>, index) -> (index, index, index)
+  %3 = fir.shape %2#1 : (index) -> !fir.shape<1>
+  %4:3 = hlfir.associate %1(%3) {uniq_name = "adapt.valuebyref"} : (!hlfir.expr<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>, !fir.shape<1>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>, !fir.ref<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>, i1)
+  %5 = fir.convert %4#1 : (!fir.ref<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>) -> !fir.ref<!fir.array<10x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>
+  fir.call @_QPcallee2(%5) fastmath<contract> : (!fir.ref<!fir.array<10x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>) -> ()
+  hlfir.end_associate %4#0, %4#2 : !fir.box<!fir.array<?x!fir.type<_QMtypesTt2{x:!fir.box<!fir.heap<f32>>}>>>, i1
+  return
+}
+// CHECK-LABEL:   func.func @_QPtest2(
+// CHECK-NOT:       fir.call @_Fortran
+// CHECK:           fir.call @_FortranADestroyWithoutFinalization(%{{.*}}) : (!fir.box<none>) -> none
+// CHECK-NOT:       fir.call @_Fortran
+
+func.func @_QPtest3(%arg0: !fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>> {fir.bindc_name = "x"}) {
+  %c0 = arith.constant 0 : index
+  %0:2 = hlfir.declare %arg0 {uniq_name = "_QFtest3Ex"} : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>)
+  %1 = hlfir.as_expr %0#0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>) -> !hlfir.expr<?x!fir.type<_QMtypesTt3{x:f32}>>
+  %2:3 = fir.box_dims %0#0, %c0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>, index) -> (index, index, index)
+  %3 = fir.shape %2#1 : (index) -> !fir.shape<1>
+  %4:3 = hlfir.associate %1(%3) {uniq_name = "adapt.valuebyref"} : (!hlfir.expr<?x!fir.type<_QMtypesTt3{x:f32}>>, !fir.shape<1>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>, !fir.ref<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>, i1)
+  %5 = fir.convert %4#1 : (!fir.ref<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>) -> !fir.ref<!fir.array<10x!fir.type<_QMtypesTt3{x:f32}>>>
+  fir.call @_QPcallee3(%5) fastmath<contract> : (!fir.ref<!fir.array<10x!fir.type<_QMtypesTt3{x:f32}>>>) -> ()
+  hlfir.end_associate %4#1, %4#2 : !fir.ref<!fir.array<?x!fir.type<_QMtypesTt3{x:f32}>>>, i1
+  return
+}
+// CHECK-LABEL:   func.func @_QPtest3(
+// CHECK-NOT:       fir.call @_Fortran
diff --git a/flang/test/HLFIR/bufferize-poly-expr.fir b/flang/test/HLFIR/bufferize-poly-expr.fir
index 31987643d1b76..df43c74b2aacc 100644
--- a/flang/test/HLFIR/bufferize-poly-expr.fir
+++ b/flang/test/HLFIR/bufferize-poly-expr.fir
@@ -30,7 +30,7 @@ func.func @test_poly_expr_without_associate() {
 // CHECK:           %[[VAL_14:.*]] = fir.insert_value %[[VAL_13]], %[[VAL_7]], [1 : index] : (tuple<!fir.ref<!fir.class<!fir.heap<!fir.type<_QFtestTt{c:i32}>>>>, i1>, i1) -> tuple<!fir.ref<!fir.class<!fir.heap<!fir.type<_QFtestTt{c:i32}>>>>, i1>
 // CHECK:           %[[VAL_15:.*]] = fir.insert_value %[[VAL_14]], %[[VAL_8]]#0, [0 : index] : (tuple<!fir.ref<!fir.class<!fir.heap<!fir.type<_QFtestTt{c:i32}>>>>, i1>, !fir.ref<!fir.class<!fir.heap<!fir.type<_QFtestTt{c:i32}>>>>) -> tuple<!fir.ref<!fir.class<!fir.heap<!fir.type<_QFtestTt{c:i32}>>>>, i1>
 // CHECK:           hlfir.assign %[[VAL_8]]#0 to %[[VAL_2]]#0 realloc : !fir.ref<!fir.class<!fir.heap<!fir.type<_QFtestTt{c:i32}>>>>, !fir.ref<!fir.class<!fir.heap<!fir.type<_QFtestTt{c:i32}>>>>
-// CHECK:           %[[VAL_16:.*]] = fir.load %[[VAL_8]]#1 : !fir.ref<!fir.class<!fir.heap<!fir.type<_QFtestTt{c:i32}>>>>
+// CHECK:           %[[VAL_16:.*]] = fir.load %[[VAL_8]]#0 : !fir.ref<!fir.class<!fir.heap<!fir.type<_QFtestTt{c:i32}>>>>
 // CHECK:           %[[VAL_17:.*]] = fir.box_addr %[[VAL_16]] : (!fir.class<!fir.heap<!fir.type<_QFtestTt{c:i32}>>>) -> !fir.heap<!fir.type<_QFtestTt{c:i32}>>
 // CHECK:           fir.freemem %[[VAL_17]] : !fir.heap<!fir.type<_QFtestTt{c:i32}>>
 // CHECK:           return
diff --git a/flang/test/HLFIR/destroy.fir b/flang/test/HLFIR/destroy.fir
index 2e6f62f721777..5a2f7bfa55e1b 100644
--- a/flang/test/HLFIR/destroy.fir
+++ b/flang/test/HLFIR/destroy.fir
@@ -9,3 +9,19 @@ func.func @test(%expr : !hlfir.expr<?x?xf64>) {
 // CHECK-LABEL: func.func @test(
 // CHECK-SAME:    %[[VAL_0:.*]]: !hlfir.expr<?x?xf64>) {
 // CHECK:   hlfir.destroy %[[VAL_0]] : !hlfir.expr<?x?xf64>
+
+func.func @test_finalize_dt(%expr : !hlfir.expr<?x!fir.type<_QMtypesTt>>) {
+  hlfir.destroy %expr finalize : !hlfir.expr<?x!fir.type<_QMtypesTt>>
+  return
+}
+// CHECK-LABEL:   func.func @test_finalize_dt(
+// CHECK-SAME:        %[[VAL_0:.*]]: !hlfir.expr<?x!fir.type<_QMtypesTt>>) {
+// CHECK:           hlfir.destroy %[[VAL_0]] finalize : !hlfir.expr<?x!fir.type<_QMtypesTt>>
+
+func.func @test_finalize_poly(%expr : !hlfir.expr<?x!fir.type<_QMtypesTt>?>) {
+  hlfir.destroy %expr finalize : !hlfir.expr<?x!fir.type<_QMtypesTt>?>
+  return
+}
+// CHECK-LABEL:   func.func @test_finalize_poly(
+// CHECK-SAME:        %[[VAL_0:.*]]: !hlfir.expr<?x!fir.type<_QMtypesTt>?>) {
+// CHECK:           hlfir.destroy %[[VAL_0]] finalize : !hlfir.expr<?x!fir.type<_QMtypesTt>?>
diff --git a/flang/test/HLFIR/elemental-codegen-nested.fir b/flang/test/HLFIR/elemental-codegen-nested.fir
index 1d9586204b6a2..3ef296249c7d6 100644
--- a/flang/test/HLFIR/elemental-codegen-nested.fir
+++ b/flang/test/HLFIR/elemental-codegen-nested.fir
@@ -47,7 +47,7 @@
 // CHECK:           %[[VAL_37:.*]] = fir.insert_value %[[VAL_36]], %[[VAL_15]], [1 : index] : (tuple<!fir.heap<!fir.array<2xf32>>, i1>, i1) -> tuple<!fir.heap<!fir.array<2xf32>>, i1>
 // CHECK:           %[[VAL_38:.*]] = fir.insert_value %[[VAL_37]], %[[VAL_14]]#0, [0 : index] : (tuple<!fir.heap<!fir.array<2xf32>>, i1>, !fir.heap<!fir.array<2xf32>>) -> tuple<!fir.heap<!fir.array<2xf32>>, i1>
 // CHECK:           hlfir.assign %[[VAL_14]]#0 to %[[VAL_4]]#0 : !fir.heap<!fir.array<2xf32>>, !fir.ref<!fir.array<2xf32>>
-// CHECK:           fir.freemem %[[VAL_14]]#1 : !fir.heap<!fir.array<2xf32>>
+// CHECK:           fir.freemem %[[VAL_14]]#0 : !fir.heap<!fir.array<2xf32>>
 // CHECK:           return
 // CHECK:         }
 func.func @_QPtest(%arg0: !fir.ref<f32> {fir.bindc_name = "pi"}, %arg1: !fir.ref<!fir.array<2xf32>> {fir.bindc_name = "h1"}) {
diff --git a/flang/test/HLFIR/inline-elemental.fir b/flang/test/HLFIR/inline-elemental.fir
index c64c6b6a204b7..2d3beace4c759 100644
--- a/flang/test/HLFIR/inline-elemental.fir
+++ b/flang/test/HLFIR/inline-elemental.fir
@@ -310,3 +310,40 @@ func.func @noinline_ordered(%arg0: !fir.box<!fir.array<?xi32>> {fir.bindc_name =
 // CHECK:           hlfir.destroy %[[VAL_26:.*]] : !hlfir.expr<?xi32>
 // CHECK:           return
 // CHECK:         }
+
+// Check that the elemental is not inlined, because its array result
+// must be finalized.
+// FIXME: the inlining is actually blocked by the type check
+// between the yield_element and apply. When this is fixed,
+// the test should keep passing.
+func.func @noinline_due_to_finalization(%arg0: !fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:f32}>>> {fir.bindc_name = "x"}) {
+  %c0 = arith.constant 0 : index
+  %0 = fir.alloca !fir.type<_QMtypesTt1{x:f32}> {bindc_name = ".result"}
+  %1:2 = hlfir.declare %arg0 {uniq_name = "_QFtest1Ex"} : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:f32}>>>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:f32}>>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:f32}>>>)
+  %2:3 = fir.box_dims %1#0, %c0 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:f32}>>>, index) -> (index, index, index)
+  %3 = fir.shape %2#1 : (index) -> !fir.shape<1>
+  %4 = hlfir.elemental %3 unordered : (!fir.shape<1>) -> !hlfir.expr<?x!fir.type<_QMtypesTt1{x:f32}>> {
+  ^bb0(%arg1: index):
+    %6 = hlfir.designate %1#0 (%arg1)  : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:f32}>>>, index) -> !fir.ref<!fir.type<_QMtypesTt1{x:f32}>>
+    %7 = fir.call @_QPelem1(%6) fastmath<contract> : (!fir.ref<!fir.type<_QMtypesTt1{x:f32}>>) -> !fir.type<_QMtypesTt1{x:f32}>
+    fir.save_result %7 to %0 : !fir.type<_QMtypesTt1{x:f32}>, !fir.ref<!fir.type<_QMtypesTt1{x:f32}>>
+    %8:2 = hlfir.declare %0 {uniq_name = ".tmp.func_result"} : (!fir.ref<!fir.type<_QMtypesTt1{x:f32}>>) -> (!fir.ref<!fir.type<_QMtypesTt1{x:f32}>>, !fir.ref<!fir.type<_QMtypesTt1{x:f32}>>)
+    hlfir.yield_element %8#0 : !fir.ref<!fir.type<_QMtypesTt1{x:f32}>>
+  }
+  %5 = hlfir.elemental %3 unordered : (!fir.shape<1>) -> !hlfir.expr<?x!fir.type<_QMtypesTt1{x:f32}>> {
+  ^bb0(%arg1: index):
+    %6 = hlfir.apply %4, %arg1 : (!hlfir.expr<?x!fir.type<_QMtypesTt1{x:f32}>>, index) -> !hlfir.expr<!fir.type<_QMtypesTt1{x:f32}>>
+    %7 = hlfir.no_reassoc %6 : !hlfir.expr<!fir.type<_QMtypesTt1{x:f32}>>
+    hlfir.yield_element %7 : !hlfir.expr<!fir.type<_QMtypesTt1{x:f32}>>
+  }
+  hlfir.assign %5 to %1#0 : !hlfir.expr<?x!fir.type<_QMtypesTt1{x:f32}>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt1{x:f32}>>>
+  hlfir.destroy %5 : !hlfir.expr<?x!fir.type<_QMtypesTt1{x:f32}>>
+  hlfir.destroy %4 finalize : !hlfir.expr<?x!fir.type<_QMtypesTt1{x:f32}>>
+  return
+}
+// CHECK-LABEL:   func.func @noinline_due_to_finalization(
+// CHECK:           %[[VAL_6:.*]] = hlfir.elemental %{{.*}} unordered : (!fir.shape<1>) -> !hlfir.expr<?x!fir.type<_QMtypesTt1{x:f32}>> {
+// CHECK:           %[[VAL_11:.*]] = hlfir.elemental %{{.*}} unordered : (!fir.shape<1>) -> !hlfir.expr<?x!fir.type<_QMtypesTt1{x:f32}>> {
+// CHECK:             %[[VAL_13:.*]] = hlfir.apply %[[VAL_6]], %{{.*}} : (!hlfir.expr<?x!fir.type<_QMtypesTt1{x:f32}>>, index) -> !hlfir.expr<!fir.type<_QMtypesTt1{x:f32}>>
+// CHECK:           hlfir.destroy %[[VAL_11]] : !hlfir.expr<?x!fir.type<_QMtypesTt1{x:f32}>>
+// CHECK:           hlfir.destroy %[[VAL_6]] finalize : !hlfir.expr<?x!fir.type<_QMtypesTt1{x:f32}>>
diff --git a/flang/test/HLFIR/invalid.fir b/flang/test/HLFIR/invalid.fir
index 112ab4be57f6b..49b6c1852b598 100644
--- a/flang/test/HLFIR/invalid.fir
+++ b/flang/test/HLFIR/invalid.fir
@@ -1165,3 +1165,19 @@ func.func @elemental_poly_4(%shape : index) {
   }
   return
 }
+
+// -----
+func.func @destroy_with_finalize(%expr: !hlfir.expr<?xi32>) {
+// expected-error@+1 {{'hlfir.destroy' op the element type must be finalizable, when 'finalize' is set}}
+  hlfir.destroy %expr finalize : !hlfir.expr<?xi32>
+  return
+}
+
+// -----
+
+func.func @end_associate_with_alloc_comp(%var: !hlfir.expr<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>, %shape: !fir.shape<1>) {
+  %4:3 = hlfir.associate %var(%shape) {uniq_name = "adapt.valuebyref"} : (!hlfir.expr<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>, !fir.shape<1>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, !fir.ref<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, i1)
+// expected-error@+1 {{'hlfir.end_associate' op that requires components deallocation must have var operand that is a Fortran entity}}
+  hlfir.end_associate %4#1, %4#2 : !fir.ref<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, i1
+  return
+}
diff --git a/flang/test/HLFIR/mul_transpose.f90 b/flang/test/HLFIR/mul_transpose.f90
index 97fe3d87a2d0b..6f7e59041efbc 100644
--- a/flang/test/HLFIR/mul_transpose.f90
+++ b/flang/test/HLFIR/mul_transpose.f90
@@ -97,7 +97,8 @@ subroutine mul_transpose(a, b, res)
 ! CHECK-BUFFERING:      %[[TRANSPOSE_RES_HEAP:.*]] = fir.convert %[[TRANSPOSE_RES_REF]] : (!fir.ref<!fir.array<?x?xf32>>) -> !fir.heap<!fir.array<?x?xf32>>
 ! CHECK-BUFFERING-NEXT: fir.freemem %[[TRANSPOSE_RES_HEAP]]
 ! CHECK-BUFFERING-NEXT: hlfir.assign %[[MUL_RES_VAR]]#0 to %[[RES_DECL]]#0 : !fir.box<!fir.array<?x?xf32>>, !fir.ref<!fir.array<1x2xf32>>
-! CHECK-BUFFERING-NEXT: fir.freemem %[[MUL_RES_VAR]]#1
+! CHECK-BUFFERING-NEXT: %[[MUL_RES_HEAP:.*]] = fir.box_addr %[[MUL_RES_VAR]]#0 : (!fir.box<!fir.array<?x?xf32>>) -> !fir.heap<!fir.array<?x?xf32>>
+! CHECK-BUFFERING-NEXT: fir.freemem %[[MUL_RES_HEAP]]
 
 ! CHECK-ALL-NEXT:       return
 ! CHECK-ALL-NEXT:     }
diff --git a/flang/test/Lower/HLFIR/associate-for-args-with-alloc-components.f90 b/flang/test/Lower/HLFIR/associate-for-args-with-alloc-components.f90
new file mode 100644
index 0000000000000..abb3e627999df
--- /dev/null
+++ b/flang/test/Lower/HLFIR/associate-for-args-with-alloc-components.f90
@@ -0,0 +1,65 @@
+! Test that the hlfir.end_associate generated for the argument
+! passing has operand that is a Fortran entity, so that
+! the shape/type-params information is available
+! during bufferization that will have to generate a runtime call
+! for deallocating the allocatable component of the temporary.
+!
+! RUN: bbc -emit-hlfir -o - -I nowhere %s | FileCheck %s
+
+module types
+  type t
+     real, allocatable :: x
+  end type t
+contains
+end module types
+
+subroutine test1(x)
+  use types
+  interface
+     subroutine callee1(x)
+       use types
+       type(t), value :: x(10)
+     end subroutine callee1
+  end interface
+  type(t) :: x(:)
+  call callee1(x)
+end subroutine test1
+! CHECK-LABEL:   func.func @_QPtest1(
+! CHECK:           %[[VAL_6:.*]]:3 = hlfir.associate %{{.*}}(%{{.*}}) {uniq_name = "adapt.valuebyref"} : (!hlfir.expr<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>, !fir.shape<1>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, !fir.ref<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, i1)
+! CHECK:           hlfir.end_associate %[[VAL_6]]#0, %[[VAL_6]]#2 : !fir.box<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, i1
+
+subroutine test2(x)
+  use types
+  interface
+     subroutine callee2(x)
+       use types
+       type(t) :: x(:)
+     end subroutine callee2
+  end interface
+  type(t) :: x(:)
+  call callee2((x))
+end subroutine test2
+! CHECK-LABEL:   func.func @_QPtest2(
+! CHECK:           %[[VAL_9:.*]]:3 = hlfir.associate %{{.*}}(%{{.*}}) {uniq_name = "adapt.valuebyref"} : (!hlfir.expr<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>, !fir.shape<1>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, !fir.ref<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, i1)
+! CHECK:           hlfir.end_associate %[[VAL_9]]#0, %[[VAL_9]]#2 : !fir.box<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, i1
+
+subroutine test3(x)
+  use types
+  interface
+     subroutine callee3(x)
+       use types
+       type(t), optional, value :: x(10)
+     end subroutine callee3
+  end interface
+  type(t), optional :: x(:)
+  call callee3(x)
+end subroutine test3
+! CHECK-LABEL:   func.func @_QPtest3(
+! CHECK:           %[[VAL_3:.*]]:3 = fir.if %{{.*}} -> (!fir.ref<!fir.array<10x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, i1) {
+! CHECK:             %[[VAL_8:.*]]:3 = hlfir.associate %{{.*}}(%{{.*}}) {uniq_name = "adapt.valuebyref"} : (!hlfir.expr<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>, !fir.shape<1>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, !fir.ref<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, i1)
+! CHECK:             %[[VAL_9:.*]] = fir.convert %[[VAL_8]]#1 : (!fir.ref<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>) -> !fir.ref<!fir.array<10x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>
+! CHECK:             fir.result %[[VAL_9]], %[[VAL_8]]#0, %[[VAL_8]]#2 : !fir.ref<!fir.array<10x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, i1
+! CHECK:           } else {
+! CHECK:             fir.result %{{.*}}, %{{.*}}, %{{.*}} : !fir.ref<!fir.array<10x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, !fir.box<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, i1
+! CHECK:           }
+! CHECK:           hlfir.end_associate %[[VAL_3]]#1, %[[VAL_3]]#2 : !fir.box<!fir.array<?x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, i1
diff --git a/flang/test/Lower/HLFIR/elemental-call-with-finalization.f90 b/flang/test/Lower/HLFIR/elemental-call-with-finalization.f90
new file mode 100644
index 0000000000000..181c6b74e9109
--- /dev/null
+++ b/flang/test/Lower/HLFIR/elemental-call-with-finalization.f90
@@ -0,0 +1,60 @@
+! Test HLFIR lowering of user defined elemental procedure references
+! with finalizable results. Verify that the elemental results
+! are not destroyed inside hlfir.elemental.
+! RUN: bbc -emit-hlfir -o - -I nowhere %s 2>&1 | FileCheck %s
+
+module types
+  type t
+   contains
+     final :: finalize
+  end type t
+contains
+  pure subroutine finalize(x)
+    type(t), intent(inout) :: x
+  end subroutine finalize
+end module types
+
+subroutine test1(x)
+  use types
+  interface
+     elemental function elem(x)
+       use types
+       type(t), intent(in) :: x
+       type(t) :: elem
+     end function elem
+  end interface
+  type(t) :: x(:)
+  x = elem(x)
+end subroutine test1
+! CHECK-LABEL:   func.func @_QPtest1(
+! CHECK:           %[[VAL_6:.*]] = hlfir.elemental %{{.*}} : (!fir.shape<1>) -> !hlfir.expr<?x!fir.type<_QMtypesTt>> {
+! CHECK-NOT: fir.call @_FortranADestroy
+! CHECK:           hlfir.destroy %[[VAL_6]] finalize : !hlfir.expr<?x!fir.type<_QMtypesTt>>
+
+subroutine test2(x)
+  use types
+  interface
+     elemental function elem(x)
+       use types
+       type(t), intent(in) :: x
+       type(t) :: elem
+     end function elem
+     elemental function elem2(x, y)
+       use types
+       type(t), intent(in) :: x, y
+       type(t) :: elem2
+     end function elem2
+  end interface
+  type(t) :: x(:)
+  x = elem2(elem(x), elem(x))
+end subroutine test2
+! CHECK-LABEL:   func.func @_QPtest2(
+! CHECK:           %[[VAL_8:.*]] = hlfir.elemental %{{.*}} : (!fir.shape<1>) -> !hlfir.expr<?x!fir.type<_QMtypesTt>> {
+! CHECK-NOT: fir.call @_FortranADestroy
+! CHECK:           %[[VAL_16:.*]] = hlfir.elemental %{{.*}} : (!fir.shape<1>) -> !hlfir.expr<?x!fir.type<_QMtypesTt>> {
+! CHECK-NOT: fir.call @_FortranADestroy
+! CHECK:           %[[VAL_23:.*]] = hlfir.elemental %{{.*}} : (!fir.shape<1>) -> !hlfir.expr<?x!fir.type<_QMtypesTt>> {
+! CHECK-NOT: fir.call @_FortranADestroy
+! CHECK:           hlfir.destroy %[[VAL_23]] finalize : !hlfir.expr<?x!fir.type<_QMtypesTt>>
+! CHECK:           hlfir.destroy %[[VAL_16]] finalize : !hlfir.expr<?x!fir.type<_QMtypesTt>>
+! CHECK:           hlfir.destroy %[[VAL_8]] finalize : !hlfir.expr<?x!fir.type<_QMtypesTt>>
diff --git a/flang/test/Lower/HLFIR/poly_expr_for_nonpoly_dummy.f90 b/flang/test/Lower/HLFIR/poly_expr_for_nonpoly_dummy.f90
index 821f722cf3d3a..0d21634dd84da 100644
--- a/flang/test/Lower/HLFIR/poly_expr_for_nonpoly_dummy.f90
+++ b/flang/test/Lower/HLFIR/poly_expr_for_nonpoly_dummy.f90
@@ -28,7 +28,7 @@ end subroutine test1
 ! CHECK:           %[[VAL_29:.*]]:2 = hlfir.copy_in %[[VAL_28]] : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt>>>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt>>>, i1)
 ! CHECK:           fir.call @_QMtypesPcallee(%[[VAL_29]]#0) fastmath<contract> : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt>>>) -> ()
 ! CHECK:           hlfir.copy_out %[[VAL_29]]#0, %[[VAL_29]]#1 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt>>>, i1) -> ()
-! CHECK:           hlfir.end_associate %[[VAL_27]]#1, %[[VAL_27]]#2 : !fir.class<!fir.heap<!fir.array<?x!fir.type<_QMtypesTt>>>>, i1
+! CHECK:           hlfir.end_associate %[[VAL_27]]#0, %[[VAL_27]]#2 : !fir.class<!fir.heap<!fir.array<?x!fir.type<_QMtypesTt>>>>, i1
 ! CHECK:           hlfir.destroy %[[VAL_23]] : !hlfir.expr<?x!fir.type<_QMtypesTt>?>
 
 subroutine test2(x)
@@ -43,5 +43,5 @@ end subroutine test2
 ! CHECK:           %[[VAL_11:.*]]:2 = hlfir.copy_in %[[VAL_10]] : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt>>>) -> (!fir.box<!fir.array<?x!fir.type<_QMtypesTt>>>, i1)
 ! CHECK:           fir.call @_QMtypesPcallee(%[[VAL_11]]#0) fastmath<contract> : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt>>>) -> ()
 ! CHECK:           hlfir.copy_out %[[VAL_11]]#0, %[[VAL_11]]#1 : (!fir.box<!fir.array<?x!fir.type<_QMtypesTt>>>, i1) -> ()
-! CHECK:           hlfir.end_associate %[[VAL_9]]#1, %[[VAL_9]]#2 : !fir.class<!fir.heap<!fir.array<?x!fir.type<_QMtypesTt>>>>, i1
+! CHECK:           hlfir.end_associate %[[VAL_9]]#0, %[[VAL_9]]#2 : !fir.class<!fir.heap<!fir.array<?x!fir.type<_QMtypesTt>>>>, i1
 ! CHECK:           hlfir.destroy %[[VAL_5]] : !hlfir.expr<?x!fir.type<_QMtypesTt>?>
diff --git a/flang/test/Lower/HLFIR/polymorphic-expressions.f90 b/flang/test/Lower/HLFIR/polymorphic-expressions.f90
index e83378255c14f..f4691ed557fee 100644
--- a/flang/test/Lower/HLFIR/polymorphic-expressions.f90
+++ b/flang/test/Lower/HLFIR/polymorphic-expressions.f90
@@ -29,5 +29,5 @@ end subroutine test1
 ! CHECK:           %[[VAL_27:.*]]:3 = hlfir.associate %[[VAL_23]](%[[VAL_26]]) {uniq_name = "adapt.valuebyref"} : (!hlfir.expr<?x!fir.type<_QMpolymorphic_expressions_typesTt{c:i32}>?>, !fir.shape<1>) -> (!fir.class<!fir.heap<!fir.array<?x!fir.type<_QMpolymorphic_expressions_typesTt{c:i32}>>>>, !fir.class<!fir.heap<!fir.array<?x!fir.type<_QMpolymorphic_expressions_typesTt{c:i32}>>>>, i1)
 ! CHECK:           %[[VAL_28:.*]] = fir.rebox %[[VAL_27]]#0 : (!fir.class<!fir.heap<!fir.array<?x!fir.type<_QMpolymorphic_expressions_typesTt{c:i32}>>>>) -> !fir.class<!fir.array<?x!fir.type<_QMpolymorphic_expressions_typesTt{c:i32}>>>
 ! CHECK:           fir.call @_QPcallee(%[[VAL_28]]) fastmath<contract> : (!fir.class<!fir.array<?x!fir.type<_QMpolymorphic_expressions_typesTt{c:i32}>>>) -> ()
-! CHECK:           hlfir.end_associate %[[VAL_27]]#1, %[[VAL_27]]#2 : !fir.class<!fir.heap<!fir.array<?x!fir.type<_QMpolymorphic_expressions_typesTt{c:i32}>>>>, i1
+! CHECK:           hlfir.end_associate %[[VAL_27]]#0, %[[VAL_27]]#2 : !fir.class<!fir.heap<!fir.array<?x!fir.type<_QMpolymorphic_expressions_typesTt{c:i32}>>>>, i1
 ! CHECK:           hlfir.destroy %[[VAL_23]] : !hlfir.expr<?x!fir.type<_QMpolymorphic_expressions_typesTt{c:i32}>?>