diff --git a/mlir/include/mlir/Dialect/XeGPU/IR/XeGPUAttrs.td b/mlir/include/mlir/Dialect/XeGPU/IR/XeGPUAttrs.td
index 3f27d690f949b..93c5187b00756 100644
--- a/mlir/include/mlir/Dialect/XeGPU/IR/XeGPUAttrs.td
+++ b/mlir/include/mlir/Dialect/XeGPU/IR/XeGPUAttrs.td
@@ -635,6 +635,8 @@ def XeGPU_SliceAttr : XeGPUAttr<"Slice", "slice", [DistributeLayoutAttr]> {
       SliceAttr attr = flatten();
       auto parent = dyn_cast<LayoutAttr>(attr.getParent());
       parent = parent.dropSgLayoutAndData();
+      if (!parent)
+        return nullptr;
       return SliceAttr::get(getContext(), parent, attr.getDims());
     }
 
@@ -642,6 +644,8 @@ def XeGPU_SliceAttr : XeGPUAttr<"Slice", "slice", [DistributeLayoutAttr]> {
       SliceAttr attr = flatten();
       auto parent = dyn_cast<LayoutAttr>(attr.getParent());
       parent = parent.dropInstData();
+      if (!parent)
+        return nullptr;
       return SliceAttr::get(getContext(), parent, attr.getDims());
     }
 
diff --git a/mlir/lib/Dialect/XeGPU/Transforms/XeGPUWgToSgDistribute.cpp b/mlir/lib/Dialect/XeGPU/Transforms/XeGPUWgToSgDistribute.cpp
index 33d4b0457e5d3..8d4e1d11e2873 100644
--- a/mlir/lib/Dialect/XeGPU/Transforms/XeGPUWgToSgDistribute.cpp
+++ b/mlir/lib/Dialect/XeGPU/Transforms/XeGPUWgToSgDistribute.cpp
@@ -489,10 +489,8 @@ struct WgToSgVectorBroadcastOp
     for (auto operand : adaptor.getOperands().front()) {
       auto newBroadcast = vector::BroadcastOp::create(rewriter, op.getLoc(),
                                                       newResultType, operand);
-      if (!layout.getEffectiveLaneLayoutAsInt().empty() ||
-          !layout.getEffectiveInstDataAsInt().empty())
-        xegpu::setDistributeLayoutAttr(newBroadcast->getResult(0),
-                                       layout.dropSgLayoutAndData());
+      xegpu::setDistributeLayoutAttr(newBroadcast->getResult(0),
+                                     layout.dropSgLayoutAndData());
 
       newBroadcastOps.push_back(newBroadcast.getResult());
     }
@@ -738,12 +736,9 @@ struct WgToSgArithConstantOp : public OpConversionPattern<arith::ConstantOp> {
     Location loc = op.getLoc();
     auto eltType = vecType.getElementType();
 
-    auto setLayoutIfNeeded = [&](Value val) {
-      if (!layout.getEffectiveLaneLayoutAsInt().empty() ||
-          !layout.getEffectiveInstDataAsInt().empty()) {
-        xegpu::setDistributeLayoutAttr(llvm::dyn_cast<OpResult>(val),
-                                       layout.dropSgLayoutAndData());
-      }
+    auto setLayout = [&](Value val) {
+      xegpu::setDistributeLayoutAttr(llvm::dyn_cast<OpResult>(val),
+                                     layout.dropSgLayoutAndData());
     };
 
     if (vecAttr.isSplat()) {
@@ -751,14 +746,14 @@ struct WgToSgArithConstantOp : public OpConversionPattern<arith::ConstantOp> {
       Attribute singleVal = vecAttr.getSplatValue<Attribute>();
       auto sgAttr = DenseElementsAttr::get(newType, singleVal);
       auto cstOp = arith::ConstantOp::create(rewriter, loc, newType, sgAttr);
-      setLayoutIfNeeded(cstOp->getResult(0));
+      setLayout(cstOp->getResult(0));
       rewriter.replaceOp(op, cstOp);
       return success();
     } else if (sgShape == wgShape) { // if the entire vector is shared by all
                                      // subgroups, don't distribute
       auto newConstOp =
           arith::ConstantOp::create(rewriter, op.getLoc(), vecType, vecAttr);
-      setLayoutIfNeeded(newConstOp->getResult(0));
+      setLayout(newConstOp->getResult(0));
       rewriter.replaceOp(op, newConstOp);
       return success();
     } else {
@@ -860,9 +855,9 @@ struct WgToSgArithConstantOp : public OpConversionPattern<arith::ConstantOp> {
             rewriter, loc, baseConstVec.getType(), mulOffset);
         auto finalConst =
             arith::AddIOp::create(rewriter, loc, baseConstVec, bcastOffset);
-        setLayoutIfNeeded(baseConstVec);
-        setLayoutIfNeeded(bcastOffset);
-        setLayoutIfNeeded(finalConst);
+        setLayout(baseConstVec);
+        setLayout(bcastOffset);
+        setLayout(finalConst);
         newConstOps.push_back(finalConst);
       }
       rewriter.replaceOpWithMultiple(op, {newConstOps});
@@ -969,14 +964,11 @@ struct WgToSgStoreScatterOpWithOffset
           op.getL1HintAttr(), op.getL2HintAttr(), op.getL3HintAttr(),
           layout.dropSgLayoutAndData());
       // Update the layout attribute to drop sg_layout and sg_data.
-      if (!layout.getEffectiveLaneLayoutAsInt().empty() ||
-          !layout.getEffectiveInstDataAsInt().empty()) {
-        for (OpOperand &operand : store->getOpOperands()) {
-          // Skip for operand one (memref)
-          if (operand.getOperandNumber() == 1)
-            continue;
-          xegpu::setDistributeLayoutAttr(operand, layout.dropSgLayoutAndData());
-        }
+      for (OpOperand &operand : store->getOpOperands()) {
+        // Skip for operand one (memref)
+        if (operand.getOperandNumber() == 1)
+          continue;
+        xegpu::setDistributeLayoutAttr(operand, layout.dropSgLayoutAndData());
       }
     }
     rewriter.eraseOp(op);
@@ -1069,15 +1061,12 @@ struct WgToSgVectorStepOp : public OpConversionPattern<vector::StepOp> {
           vector::BroadcastOp::create(rewriter, loc, newTy, offsets[0]);
       auto finalSteps =
           arith::AddIOp::create(rewriter, loc, steps, bcastOffset);
-      if (!layout.getEffectiveLaneLayoutAsInt().empty() ||
-          !layout.getEffectiveInstDataAsInt().empty()) {
-        xegpu::setDistributeLayoutAttr(steps->getResult(0),
-                                       layout.dropSgLayoutAndData());
-        xegpu::setDistributeLayoutAttr(bcastOffset->getResult(0),
-                                       layout.dropSgLayoutAndData());
-        xegpu::setDistributeLayoutAttr(finalSteps->getResult(0),
-                                       layout.dropSgLayoutAndData());
-      }
+      xegpu::setDistributeLayoutAttr(steps->getResult(0),
+                                     layout.dropSgLayoutAndData());
+      xegpu::setDistributeLayoutAttr(bcastOffset->getResult(0),
+                                     layout.dropSgLayoutAndData());
+      xegpu::setDistributeLayoutAttr(finalSteps->getResult(0),
+                                     layout.dropSgLayoutAndData());
       newOps.push_back(finalSteps);
     }
 
@@ -1145,10 +1134,8 @@ struct WgToSgVectorShapeCastOp
     for (auto src : adaptor.getSource()) {
       auto newShapeCast = vector::ShapeCastOp::create(rewriter, op.getLoc(),
                                                       newResultType, src);
-      if (!layout.getEffectiveLaneLayoutAsInt().empty() ||
-          !layout.getEffectiveInstDataAsInt().empty())
-        xegpu::setDistributeLayoutAttr(newShapeCast->getResult(0),
-                                       layout.dropSgLayoutAndData());
+      xegpu::setDistributeLayoutAttr(newShapeCast->getResult(0),
+                                     layout.dropSgLayoutAndData());
       newShapeCastOps.push_back(newShapeCast.getResult());
     }
 
@@ -1209,10 +1196,8 @@ struct WgToSgMultiDimReductionOp
       auto newOp = vector::MultiDimReductionOp::create(
           rewriter, op.getLoc(), newDstType, op.getKind(), sgSrc,
           adaptor.getAcc()[0], op.getReductionDims());
-      if (!layout.getEffectiveLaneLayoutAsInt().empty() ||
-          !layout.getEffectiveInstDataAsInt().empty())
-        xegpu::setDistributeLayoutAttr(newOp->getResult(0),
-                                       layout.dropSgLayoutAndData());
+      xegpu::setDistributeLayoutAttr(newOp->getResult(0),
+                                     layout.dropSgLayoutAndData());
       newReductions.push_back(newOp.getResult());
     }