diff --git a/gcc/dwarf2out.cc b/gcc/dwarf2out.cc
index d89ffa66847e3f16dad949c17f7616ceda2ba9a4..e70c47cec8d7356f213462b9c43b37ec3db85f21 100644
--- a/gcc/dwarf2out.cc
+++ b/gcc/dwarf2out.cc
@@ -26533,7 +26533,8 @@ process_scope_var (tree stmt, tree decl, tree origin, dw_die_ref context_die)
 
   if (die != NULL && die->die_parent == NULL)
     add_child_die (context_die, die);
-  else if (TREE_CODE (decl_or_origin) == IMPORTED_DECL)
+
+  if (TREE_CODE (decl_or_origin) == IMPORTED_DECL)
     {
       if (early_dwarf)
 	dwarf2out_imported_module_or_decl_1 (decl_or_origin, DECL_NAME (decl_or_origin),
diff --git a/gcc/testsuite/g++.dg/debug/pr110295.C b/gcc/testsuite/g++.dg/debug/pr110295.C
new file mode 100644
index 0000000000000000000000000000000000000000..10cad55709508e9911c2492b7434cdb30018d63c
--- /dev/null
+++ b/gcc/testsuite/g++.dg/debug/pr110295.C
@@ -0,0 +1,19 @@
+// { dg-do compile }
+// { dg-options "-g" }
+
+template <typename T>
+struct QCachedT
+{
+  void operator delete(void *, T *) {}
+};
+template<int a>
+void exercise()
+{
+  struct thing_t
+    : QCachedT<thing_t>
+  {
+  };
+  thing_t *list[1];
+  new thing_t; // { dg-warning "" }
+}
+int main() { exercise<1>(); }