PR/14058
	* emit-rtl.c (set_decl_incoming_rtl): New.
	* tree.h (set_decl_incoming_rtl): New.
	* function.c (assign_parms): Use set_decl_incoming_rtl for setting
	DECL_INCOMING_RTL.
	* ada/misc.c (adjust_decl_rtl): Likewise.

From-SVN: r77611