gcc/ChangeLog:

	PR lto/94848
	PR middle-end/95551
	* omp-offload.c (add_decls_addresses_to_decl_constructor,
	omp_finish_file): Skip removed items.
	* lto-cgraph.c (output_offload_tables): Likewise; set force_output
	to this node for variables and functions.

libgomp/ChangeLog:

	PR lto/94848
	PR middle-end/95551
	* testsuite/libgomp.fortran/target-var.f90: New test.

(cherry picked from commit 1c0fdaf79e3618fd7512608a2e5c62b6b306e9e8)