diff --git a/gcc/fortran/trans-openmp.cc b/gcc/fortran/trans-openmp.cc
index c88ee3c7656e..cf741cebf91b 100644
--- a/gcc/fortran/trans-openmp.cc
+++ b/gcc/fortran/trans-openmp.cc
@@ -5374,10 +5374,10 @@ gfc_nonrect_loop_expr (stmtblock_t *pblock, gfc_se *sep, int loop_n,
 
   if (!simple)
     {
-      /* FIXME: Handle non-unit iter steps, cf. PR fortran/107424.  */
+      /* FIXME: Handle non-const iter steps, cf. PR fortran/110735.  */
       sorry_at (gfc_get_location (&curr_loop_var->where),
-		"non-rectangular loop nest with step other than constant 1 "
-		"or -1 for %qs", curr_loop_var->symtree->n.sym->name);
+		"non-rectangular loop nest with non-constant step for %qs",
+		curr_loop_var->symtree->n.sym->name);
       return false;
     }
 
@@ -5394,10 +5394,10 @@ gfc_nonrect_loop_expr (stmtblock_t *pblock, gfc_se *sep, int loop_n,
 	  }
 	else
 	  {
-	    /* FIXME: Handle non-unit iter steps, cf. PR fortran/107424.  */
+	    /* FIXME: Handle non-const iter steps, cf. PR fortran/110735.  */
 	    sorry_at (gfc_get_location (&code->loc),
-		      "non-rectangular loop nest with step other than constant "
-		      "1 or -1 for %qs", var->name);
+		      "non-rectangular loop nest with non-constant step "
+		      "for %qs", var->name);
 	    inform (gfc_get_location (&expr->where), "Used here");
 	    return false;
 	  }
@@ -5578,10 +5578,8 @@ gfc_trans_omp_do (gfc_code *code, gfc_exec_op op, stmtblock_t *pblock,
       gfc_add_block_to_block (pblock, &se.pre);
       step = gfc_evaluate_now (se.expr, pblock);
 
-      if (integer_onep (step))
-	simple = 1;
-      else if (tree_int_cst_equal (step, integer_minus_one_node))
-	simple = -1;
+      if (TREE_CODE (step) == INTEGER_CST)
+	simple = tree_int_cst_sgn (step);
 
       gfc_init_se (&se, NULL);
       if (!clauses->non_rectangular
diff --git a/gcc/testsuite/gfortran.dg/gomp/linear-2.f90 b/gcc/testsuite/gfortran.dg/gomp/linear-2.f90
index 05f007fd5c21..88df96e9b8f1 100644
--- a/gcc/testsuite/gfortran.dg/gomp/linear-2.f90
+++ b/gcc/testsuite/gfortran.dg/gomp/linear-2.f90
@@ -105,8 +105,8 @@ end module
 ! { dg-final { scan-tree-dump-times "#pragma omp for nowait" 6 "original" } }
 ! { dg-final { scan-tree-dump-times "#pragma omp for linear\\(x:D\\.\[0-9\]+\\) nowait" 1 "original" } }
 ! { dg-final { scan-tree-dump-times "#pragma omp for linear\\(x:val,step\\(D\\.\[0-9\]+\\)\\) nowait" 1 "original" } }
-! { dg-final { scan-tree-dump-times "#pragma omp simd linear\\(count\\.\[0-9\]:1\\) linear\\(i:3\\)" 2 "original" } }
-! { dg-final { scan-tree-dump-times "#pragma omp simd linear\\(count\\.\[0-9\]:1\\) linear\\(i:val,step\\(3\\)\\)" 2 "original" } }
+! { dg-final { scan-tree-dump-times "#pragma omp simd linear\\(i:3\\)" 2 "original" } }
+! { dg-final { scan-tree-dump-times "#pragma omp simd linear\\(i:val,step\\(3\\)\\)" 2 "original" } }
 ! { dg-final { scan-tree-dump-times "#pragma omp simd linear\\(i:1\\) linear\\(x:D\\.\[0-9\]+\\)" 2 "original" } }
 ! { dg-final { scan-tree-dump-times "#pragma omp simd linear\\(i:1\\) linear\\(x:val,step\\(D\\.\[0-9\]+\\)\\)" 2 "original" } }
 ! { dg-final { scan-tree-dump-times "#pragma omp simd linear\\(i:D\\.\[0-9\]+\\)" 2 "original" } }
diff --git a/libgomp/libgomp.texi b/libgomp/libgomp.texi
index 639dd05eb7ba..a8582b50177e 100644
--- a/libgomp/libgomp.texi
+++ b/libgomp/libgomp.texi
@@ -194,7 +194,9 @@ The OpenMP 4.5 specification is fully supported.
 @item @code{requires} directive @tab P
       @tab complete but no non-host device provides @code{unified_shared_memory}
 @item @code{teams} construct outside an enclosing target region @tab Y @tab
-@item Non-rectangular loop nests @tab P @tab Full support for C/C++, partial for Fortran
+@item Non-rectangular loop nests @tab P
+      @tab Full support for C/C++, partial for Fortran
+           (@uref{https://gcc.gnu.org/PR110735,PR110735})
 @item @code{!=} as relational-op in canonical loop form for C/C++ @tab Y @tab
 @item @code{nonmonotonic} as default loop schedule modifier for worksharing-loop
       constructs @tab Y @tab
diff --git a/libgomp/testsuite/libgomp.fortran/non-rectangular-loop-1.f90 b/libgomp/testsuite/libgomp.fortran/non-rectangular-loop-1.f90
index dbbd18a14441..d074d4de5a01 100644
--- a/libgomp/testsuite/libgomp.fortran/non-rectangular-loop-1.f90
+++ b/libgomp/testsuite/libgomp.fortran/non-rectangular-loop-1.f90
@@ -6,9 +6,6 @@
 
 ! Nonrectangular loop nests checks
 
-! See PR or non-rectangular-loop-1a.f90 for the commented tests
-! Hint: Those use step for loop vars part of nonrectangular loop nests
-
 module m
   implicit none (type, external)
 contains
@@ -26,32 +23,32 @@ subroutine lastprivate_check_simd_1
   ! Use 'i' or 'j', unit step on 'i' or on 'j' -> 4 loops
   ! Then same, except use non-unit step for 'k'
 
-!  !$omp simd collapse(3) lastprivate(k)
-!  do i = 1, n
-!    do j = 1, m, 2
-!      do k = j - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
+  !$omp simd collapse(3) lastprivate(k)
+  do i = 1, n
+    do j = 1, m, 2
+      do k = j - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
 
-!  !$omp simd collapse(3) lastprivate(k)
-!  do i = 1, n, 2
-!    do j = 1, m
-!      do k = i - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
+  !$omp simd collapse(3) lastprivate(k)
+  do i = 1, n, 2
+    do j = 1, m
+      do k = i - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
 
   !$omp simd collapse(3) lastprivate(k)
   do i = 1, n, 2
     do j = 1, m
       do k = j - 41, p
         if (k < 1 - 41 .or. k > p) then
-          print *, i, j, k,p, " -> i, j, k, p   (k < 1 - 41 .or. k > p)"
+          ! print *, i, j, k,p, " -> i, j, k, p   (k < 1 - 41 .or. k > p)"
           error stop
         end if
       end do
@@ -66,7 +63,7 @@ subroutine lastprivate_check_simd_1
     do j = 1, m
       do k = j - 41, p
         if (k < 1 - 41 .or. k > p) then
-          print *, i, j, k,p, " -> i, j, k, p   (k < 1 - 41 .or. k > p)"
+          ! print *, i, j, k,p, " -> i, j, k, p   (k < 1 - 41 .or. k > p)"
           error stop
         end if
       end do
@@ -102,25 +99,25 @@ subroutine lastprivate_check_simd_1
 
   ! Same but 'private' for all (i,j) vars
 
-!  !$omp simd collapse(3) lastprivate(k) private(i,j)
-!  do i = 1, n
-!    do j = 1, m, 2
-!      do k = j - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
-!
-!  !$omp simd collapse(3) lastprivate(k) private(i,j)
-!  do i = 1, n, 2
-!    do j = 1, m
-!      do k = i - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
+  !$omp simd collapse(3) lastprivate(k) private(i,j)
+  do i = 1, n
+    do j = 1, m, 2
+      do k = j - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
+
+  !$omp simd collapse(3) lastprivate(k) private(i,j)
+  do i = 1, n, 2
+    do j = 1, m
+      do k = i - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
 
   !$omp simd collapse(3) lastprivate(k) private(i,j)
   do i = 1, n, 2
@@ -144,27 +141,27 @@ subroutine lastprivate_check_simd_1
 
   ! Same - but with lastprivate(i,j)
 
-!  !$omp simd collapse(3) lastprivate(k) lastprivate(i,j)
-!  do i = 1, n
-!    do j = 1, m, 2
-!      do k = j - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
-!  if (i /= n + 1 .or. j /= m + 2) error stop
+  !$omp simd collapse(3) lastprivate(k) lastprivate(i,j)
+  do i = 1, n
+    do j = 1, m, 2
+      do k = j - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
+  if (i /= n + 1 .or. j /= m + 2) error stop
 
-!  !$omp simd collapse(3) lastprivate(k) lastprivate(i,j)
-!  do i = 1, n, 2
-!    do j = 1, m
-!      do k = i - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
-!  if (i /= n + 2 .or. j /= m + 1) error stop
+  !$omp simd collapse(3) lastprivate(k) lastprivate(i,j)
+  do i = 1, n, 2
+    do j = 1, m
+      do k = i - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
+  if (i /= n + 2 .or. j /= m + 1) error stop
 
   !$omp simd collapse(3) lastprivate(k) lastprivate(i,j)
   do i = 1, n, 2
@@ -201,25 +198,25 @@ subroutine lastprivate_check_do_simd_1
   ! Use 'i' or 'j', unit step on 'i' or on 'j' -> 4 loops
   ! Then same, except use non-unit step for 'k'
 
-!  !$omp parallel do simd collapse(3) lastprivate(k)
-!  do i = 1, n
-!    do j = 1, m, 2
-!      do k = j - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
+  !$omp parallel do simd collapse(3) lastprivate(k)
+  do i = 1, n
+    do j = 1, m, 2
+      do k = j - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
 
-!  !$omp parallel do simd collapse(3) lastprivate(k)
-!  do i = 1, n, 2
-!    do j = 1, m
-!      do k = i - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
+  !$omp parallel do simd collapse(3) lastprivate(k)
+  do i = 1, n, 2
+    do j = 1, m
+      do k = i - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
 
   !$omp parallel do simd collapse(3) lastprivate(k)
   do i = 1, n, 2
@@ -243,25 +240,25 @@ subroutine lastprivate_check_do_simd_1
 
   ! Same but 'private' for all (i,j) vars
 
-!  !$omp parallel do simd collapse(3) lastprivate(k) private(i,j)
-!  do i = 1, n
-!    do j = 1, m, 2
-!      do k = j - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
+  !$omp parallel do simd collapse(3) lastprivate(k) private(i,j)
+  do i = 1, n
+    do j = 1, m, 2
+      do k = j - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
 
-!  !$omp parallel do simd collapse(3) lastprivate(k) private(i,j)
-!  do i = 1, n, 2
-!    do j = 1, m
-!      do k = i - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
+  !$omp parallel do simd collapse(3) lastprivate(k) private(i,j)
+  do i = 1, n, 2
+    do j = 1, m
+      do k = i - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
 
   !$omp parallel do simd collapse(3) lastprivate(k) private(i,j)
   do i = 1, n, 2
@@ -285,27 +282,27 @@ subroutine lastprivate_check_do_simd_1
 
   ! Same - but with lastprivate(i,j)
 
-!  !$omp parallel do simd collapse(3) lastprivate(k) lastprivate(i,j)
-!  do i = 1, n
-!    do j = 1, m, 2
-!      do k = j - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
-!  if (i /= n + 1 .or. j /= m + 2) error stop
+  !$omp parallel do simd collapse(3) lastprivate(k) lastprivate(i,j)
+  do i = 1, n
+    do j = 1, m, 2
+      do k = j - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
+  if (i /= n + 1 .or. j /= m + 2) error stop
 
-!  !$omp parallel do simd collapse(3) lastprivate(k) lastprivate(i,j)
-!  do i = 1, n, 2
-!    do j = 1, m
-!      do k = i - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
-!  if (i /= n + 2 .or. j /= m + 1) error stop
+  !$omp parallel do simd collapse(3) lastprivate(k) lastprivate(i,j)
+  do i = 1, n, 2
+    do j = 1, m
+      do k = i - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
+  if (i /= n + 2 .or. j /= m + 1) error stop
 
   !$omp parallel do simd collapse(3) lastprivate(k) lastprivate(i,j)
   do i = 1, n, 2
@@ -343,25 +340,25 @@ subroutine lastprivate_check_do_1
   ! Use 'i' or 'j', unit step on 'i' or on 'j' -> 4 loops
   ! Then same, except use non-unit step for 'k'
 
-!  !$omp parallel do collapse(3) lastprivate(k)
-!  do i = 1, n
-!    do j = 1, m, 2
-!      do k = j - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
+  !$omp parallel do collapse(3) lastprivate(k)
+  do i = 1, n
+    do j = 1, m, 2
+      do k = j - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
 
-!  !$omp parallel do collapse(3) lastprivate(k)
-!  do i = 1, n, 2
-!    do j = 1, m
-!      do k = i - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
+  !$omp parallel do collapse(3) lastprivate(k)
+  do i = 1, n, 2
+    do j = 1, m
+      do k = i - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
 
   !$omp parallel do collapse(3) lastprivate(k)
   do i = 1, n, 2
@@ -385,25 +382,25 @@ subroutine lastprivate_check_do_1
 
   ! Same but 'private' for all (i,j) vars
 
-!  !$omp parallel do collapse(3) lastprivate(k) private(i,j)
-!  do i = 1, n
-!    do j = 1, m, 2
-!      do k = j - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
+  !$omp parallel do collapse(3) lastprivate(k) private(i,j)
+  do i = 1, n
+    do j = 1, m, 2
+      do k = j - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
 
-!  !$omp parallel do collapse(3) lastprivate(k) private(i,j)
-!  do i = 1, n, 2
-!    do j = 1, m
-!      do k = i - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
+  !$omp parallel do collapse(3) lastprivate(k) private(i,j)
+  do i = 1, n, 2
+    do j = 1, m
+      do k = i - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
 
   !$omp parallel do collapse(3) lastprivate(k) private(i,j)
   do i = 1, n, 2
@@ -427,27 +424,27 @@ subroutine lastprivate_check_do_1
 
   ! Same - but with lastprivate(i,j)
 
-!  !$omp parallel do collapse(3) lastprivate(k) lastprivate(i,j)
-!  do i = 1, n
-!    do j = 1, m, 2
-!      do k = j - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
-!  if (i /= n + 1 .or. j /= m + 2) error stop
+  !$omp parallel do collapse(3) lastprivate(k) lastprivate(i,j)
+  do i = 1, n
+    do j = 1, m, 2
+     do k = j - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
+  if (i /= n + 1 .or. j /= m + 2) error stop
 
-!  !$omp parallel do collapse(3) lastprivate(k) lastprivate(i,j)
-!  do i = 1, n, 2
-!    do j = 1, m
-!      do k = i - 41, p
-!        if (k < 1 - 41 .or. k > p) error stop
-!      end do
-!    end do
-!  end do
-!  if (k /= p + 1) error stop
-!  if (i /= n + 2 .or. j /= m + 1) error stop
+  !$omp parallel do collapse(3) lastprivate(k) lastprivate(i,j)
+  do i = 1, n, 2
+    do j = 1, m
+      do k = i - 41, p
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= p + 1) error stop
+  if (i /= n + 2 .or. j /= m + 1) error stop
 
   !$omp parallel do collapse(3) lastprivate(k) lastprivate(i,j)
   do i = 1, n, 2
@@ -481,42 +478,42 @@ subroutine lastprivate_check_2
   m = 23
   p = 27
 
-!  !$omp parallel do simd collapse(3) lastprivate(p)
-!  do i = 1, n
-!    do j = 1, m,2
-!      do k = 1, j + 41
-!        do ll = 1, p, 2
-!          if (k > 23 + 41 .or. k < 1) error stop
-!        end do
-!      end do
-!    end do
-!  end do
-!  if (ll /= 29) error stop
+  !$omp parallel do simd collapse(3) lastprivate(ll)
+  do i = 1, n
+    do j = 1, m,2
+      do k = 1, j + 41
+        do ll = 1, p, 2
+          if (k > 23 + 41 .or. k < 1) error stop
+        end do
+      end do
+    end do
+  end do
+  if (ll /= 29) error stop
 
-!  !$omp simd collapse(3) lastprivate(p)
-!  do i = 1, n
-!    do j = 1, m,2
-!      do k = 1, j + 41
-!        do ll = 1, p, 2
-!          if (k > 23 + 41 .or. k < 1) error stop
-!        end do
-!      end do
-!    end do
-!  end do
-!  if (ll /= 29) error stop
+  !$omp simd collapse(3) lastprivate(ll)
+  do i = 1, n
+    do j = 1, m,2
+      do k = 1, j + 41
+        do ll = 1, p, 2
+          if (k > 23 + 41 .or. k < 1) error stop
+        end do
+      end do
+    end do
+  end do
+  if (ll /= 29) error stop
 
-!  !$omp simd collapse(3) lastprivate(k)
-!  do i = 1, n,2
-!    do j = 1, m
-!      do k = 1, i + 41
-!        if (k > 11 + 41 .or. k < 1) error stop
-!      end do
-!    end do
-!  end do
-!if (k /= 53) then
-!  print *, k, 53
-!  error stop
-!endif
+  !$omp simd collapse(3) lastprivate(k)
+  do i = 1, n,2
+    do j = 1, m
+      do k = 1, i + 41
+        if (k > 11 + 41 .or. k < 1) error stop
+      end do
+    end do
+  end do
+if (k /= 53) then
+  print *, k, 53
+  error stop
+endif
 
 !$omp simd collapse(3) lastprivate(k)
 do i = 1, n,2
@@ -546,32 +543,32 @@ if (k /= 53) then
 endif
 
 ! - Same but without 'private':
-!!$omp simd collapse(3) lastprivate(k)
-!do i = 1, n
-!  do j = 1, m,2
-!    do k = 1, j + 41
-!      if (k > 23 + 41 .or. k < 1) error stop
-!    end do
-!  end do
-!end do
-!if (k /= 65) then
-!  print *, k, 65
-!  error stop
-!endif
+!$omp simd collapse(3) lastprivate(k)
+do i = 1, n
+  do j = 1, m,2
+    do k = 1, j + 41
+      if (k > 23 + 41 .or. k < 1) error stop
+    end do
+  end do
+end do
+if (k /= 65) then
+  print *, k, 65
+  error stop
+endif
 
 
-!!$omp simd collapse(3) lastprivate(k)
-!do i = 1, n,2
-!  do j = 1, m
-!    do k = 1, i + 41
-!      if (k > 11 + 41 .or. k < 1) error stop
-!    end do
-!  end do
-!end do
-!if (k /= 53) then
-!  print *, k, 53
-!  error stop
-!endif
+!$omp simd collapse(3) lastprivate(k)
+do i = 1, n,2
+  do j = 1, m
+    do k = 1, i + 41
+      if (k > 11 + 41 .or. k < 1) error stop
+    end do
+  end do
+end do
+if (k /= 53) then
+  print *, k, 53
+  error stop
+endif
 
 !$omp simd collapse(3) lastprivate(k)
 do i = 1, n,2
@@ -601,32 +598,32 @@ if (k /= 53) then
 endif
 
 ! - all with lastprivate
-!!$omp simd collapse(3) lastprivate(k) lastprivate(i, j)
-!do i = 1, n
-!  do j = 1, m,2
-!    do k = 1, j + 41
-!      if (k > 23 + 41 .or. k < 1) error stop
-!    end do
-!  end do
-!end do
-!if (k /= 65) then
-!  print *, k, 65
-!  error stop
-!endif
+!$omp simd collapse(3) lastprivate(k) lastprivate(i, j)
+do i = 1, n
+  do j = 1, m,2
+    do k = 1, j + 41
+      if (k > 23 + 41 .or. k < 1) error stop
+    end do
+  end do
+end do
+if (k /= 65) then
+  print *, k, 65
+  error stop
+endif
 
 
-!!$omp simd collapse(3) lastprivate(k) lastprivate(i, j)
-!do i = 1, n,2
-!  do j = 1, m
-!    do k = 1, i + 41
-!      if (k > 11 + 41 .or. k < 1) error stop
-!    end do
-!  end do
-!end do
-!if (k /= 53) then
-!  print *, k, 53
-!  error stop
-!endif
+!$omp simd collapse(3) lastprivate(k) lastprivate(i, j)
+do i = 1, n,2
+  do j = 1, m
+    do k = 1, i + 41
+      if (k > 11 + 41 .or. k < 1) error stop
+    end do
+  end do
+end do
+if (k /= 53) then
+  print *, k, 53
+  error stop
+endif
 
 !$omp simd collapse(3) lastprivate(k) lastprivate(i, j)
 do i = 1, n,2
diff --git a/libgomp/testsuite/libgomp.fortran/non-rectangular-loop-1a.f90 b/libgomp/testsuite/libgomp.fortran/non-rectangular-loop-1a.f90
deleted file mode 100644
index 77aa887942e2..000000000000
--- a/libgomp/testsuite/libgomp.fortran/non-rectangular-loop-1a.f90
+++ /dev/null
@@ -1,374 +0,0 @@
-! { dg-do compile }
-! { dg-additional-options "-msse2" { target sse2_runtime } }
-! { dg-additional-options "-mavx" { target avx_runtime } }
-
-! PR fortran/107424
-
-! Nonrectangular loop nests checks
-
-! ========================================================
-! NOTE: The testcases are from non-rectangular-loop-1.f90,
-! but commented there. Feel free to remove this
-! file + uncomment them in non-rectangular-loop-1.f90
-! Otherwise, you need to change it to 'dg-do run'!
-! ========================================================
-
-module m
-  implicit none (type, external)
-contains
-
-! The 'k' loop uses i or j as start value
-! but a constant end value such that 'lastprivate'
-! should be well-defined
-subroutine lastprivate_check_simd_1
-  integer :: n,m,p, i,j,k
-
-  n = 11
-  m = 23
-  p = 27
-
-  ! Use 'i' or 'j', unit step on 'i' or on 'j' -> 4 loops
-  ! Then same, except use non-unit step for 'k'
-
-  !$omp simd collapse(3) lastprivate(k)
-  do i = 1, n
-    do j = 1, m, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
-      do k = j - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-
-  !$omp simd collapse(3) lastprivate(k)
-  do i = 1, n, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'i'" }
-    do j = 1, m
-      do k = i - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-
-  ! Same but 'private' for all (i,j) vars
-
-  !$omp simd collapse(3) lastprivate(k) private(i,j)
-  do i = 1, n
-    do j = 1, m, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
-      do k = j - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-
-  !$omp simd collapse(3) lastprivate(k) private(i,j)
-  do i = 1, n, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'i'" }
-    do j = 1, m
-      do k = i - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-
-  ! Same - but with lastprivate(i,j)
-
-  !$omp simd collapse(3) lastprivate(k) lastprivate(i,j)
-  do i = 1, n
-    do j = 1, m, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
-      do k = j - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-  if (i /= n + 1 .or. j /= m + 2) error stop
-
-  !$omp simd collapse(3) lastprivate(k) lastprivate(i,j)
-  do i = 1, n, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'i'" }
-    do j = 1, m
-      do k = i - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-  if (i /= n + 2 .or. j /= m + 1) error stop
-
-end subroutine lastprivate_check_simd_1
-
-
-! Same but with do simd
-subroutine lastprivate_check_do_simd_1
-  integer :: n,m,p, i,j,k
-
-  n = 11
-  m = 23
-  p = 27
-
-  ! Use 'i' or 'j', unit step on 'i' or on 'j' -> 4 loops
-  ! Then same, except use non-unit step for 'k'
-
-  !$omp parallel do simd collapse(3) lastprivate(k)
-  do i = 1, n
-    do j = 1, m, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
-      do k = j - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-
-  !$omp parallel do simd collapse(3) lastprivate(k)
-  do i = 1, n, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'i'" }
-    do j = 1, m
-      do k = i - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-
-  ! Same but 'private' for all (i,j) vars
-
-  !$omp parallel do simd collapse(3) lastprivate(k) private(i,j)
-  do i = 1, n
-    do j = 1, m, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
-      do k = j - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-
-  !$omp parallel do simd collapse(3) lastprivate(k) private(i,j)
-  do i = 1, n, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'i'" }
-    do j = 1, m
-      do k = i - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-
-  ! Same - but with lastprivate(i,j)
-
-  !$omp parallel do simd collapse(3) lastprivate(k) lastprivate(i,j)
-  do i = 1, n
-    do j = 1, m, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
-      do k = j - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-  if (i /= n + 1 .or. j /= m + 2) error stop
-
-  !$omp parallel do simd collapse(3) lastprivate(k) lastprivate(i,j)
-  do i = 1, n, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'i'" }
-    do j = 1, m
-      do k = i - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-  if (i /= n + 2 .or. j /= m + 1) error stop
-
-end subroutine lastprivate_check_do_simd_1
-
-
-
-! Same but with do
-subroutine lastprivate_check_do_1
-  integer :: n,m,p, i,j,k
-
-  n = 11
-  m = 23
-  p = 27
-
-  ! Use 'i' or 'j', unit step on 'i' or on 'j' -> 4 loops
-  ! Then same, except use non-unit step for 'k'
-
-  !$omp parallel do collapse(3) lastprivate(k)
-  do i = 1, n
-    do j = 1, m, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
-      do k = j - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-
-  !$omp parallel do collapse(3) lastprivate(k)
-  do i = 1, n, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'i'" }
-    do j = 1, m
-      do k = i - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-
-  ! Same but 'private' for all (i,j) vars
-
-  !$omp parallel do collapse(3) lastprivate(k) private(i,j)
-  do i = 1, n
-    do j = 1, m, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
-      do k = j - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-
-  !$omp parallel do collapse(3) lastprivate(k) private(i,j)
-  do i = 1, n, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'i'" }
-    do j = 1, m
-      do k = i - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-
-  ! Same - but with lastprivate(i,j)
-
-  !$omp parallel do collapse(3) lastprivate(k) lastprivate(i,j)
-  do i = 1, n
-    do j = 1, m, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
-      do k = j - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-  if (i /= n + 1 .or. j /= m + 2) error stop
-
-  !$omp parallel do collapse(3) lastprivate(k) lastprivate(i,j)
-  do i = 1, n, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'i'" }
-    do j = 1, m
-      do k = i - 41, p  ! { dg-note "Used here" }
-        if (k < 1 - 41 .or. k > p) error stop
-      end do
-    end do
-  end do
-  if (k /= p + 1) error stop
-  if (i /= n + 2 .or. j /= m + 1) error stop
-
-end subroutine lastprivate_check_do_1
-
-
-
-subroutine lastprivate_check_2
-  integer :: n,m,p, i,j,k,ll
-
-  n = 11
-  m = 23
-  p = 27
-
-  !$omp parallel do simd collapse(3) lastprivate(p)
-  do i = 1, n
-    do j = 1, m,2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
-      do k = 1, j + 41  ! { dg-note "Used here" }
-        do ll = 1, p, 2
-          if (k > 23 + 41 .or. k < 1) error stop
-        end do
-      end do
-    end do
-  end do
-  if (ll /= 29) error stop
-
-  !$omp simd collapse(3) lastprivate(p)
-  do i = 1, n
-    do j = 1, m,2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
-      do k = 1, j + 41  ! { dg-note "Used here" }
-        do ll = 1, p, 2
-          if (k > 23 + 41 .or. k < 1) error stop
-        end do
-      end do
-    end do
-  end do
-  if (ll /= 29) error stop
-
-  !$omp simd collapse(3) lastprivate(k)
-  do i = 1, n,2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'i'" }
-    do j = 1, m
-      do k = 1, i + 41  ! { dg-note "Used here" }
-        if (k > 11 + 41 .or. k < 1) error stop
-      end do
-    end do
-  end do
-if (k /= 53) then
-  print *, k, 53
-  error stop
-endif
-
-! - Same but without 'private':
-!$omp simd collapse(3) lastprivate(k)
-do i = 1, n
-  do j = 1, m,2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
-    do k = 1, j + 41  ! { dg-note "Used here" }
-      if (k > 23 + 41 .or. k < 1) error stop
-    end do
-  end do
-end do
-if (k /= 65) then
-  print *, k, 65
-  error stop
-endif
-
-
-!$omp simd collapse(3) lastprivate(k)
-do i = 1, n,2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'i'" }
-  do j = 1, m
-    do k = 1, i + 41  ! { dg-note "Used here" }
-      if (k > 11 + 41 .or. k < 1) error stop
-    end do
-  end do
-end do
-if (k /= 53) then
-  print *, k, 53
-  error stop
-endif
-
-! - all with lastprivate
-!$omp simd collapse(3) lastprivate(k) lastprivate(i, j)
-do i = 1, n
-  do j = 1, m,2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
-    do k = 1, j + 41  ! { dg-note "Used here" }
-      if (k > 23 + 41 .or. k < 1) error stop
-    end do
-  end do
-end do
-if (k /= 65) then
-  print *, k, 65
-  error stop
-endif
-
-
-!$omp simd collapse(3) lastprivate(k) lastprivate(i, j)
-do i = 1, n,2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'i'" }
-  do j = 1, m
-    do k = 1, i + 41  ! { dg-note "Used here" }
-      if (k > 11 + 41 .or. k < 1) error stop
-    end do
-  end do
-end do
-if (k /= 53) then
-  print *, k, 53
-  error stop
-endif
-
-end
-end module m
-
-program main
-  use m
-  implicit none (type, external)
-  call lastprivate_check_simd_1
-  call lastprivate_check_do_simd_1
-  call lastprivate_check_do_1
-  call lastprivate_check_2
-end
diff --git a/libgomp/testsuite/libgomp.fortran/non-rectangular-loop-5.f90 b/libgomp/testsuite/libgomp.fortran/non-rectangular-loop-5.f90
index 643ab796a84c..0e251f263c88 100644
--- a/libgomp/testsuite/libgomp.fortran/non-rectangular-loop-5.f90
+++ b/libgomp/testsuite/libgomp.fortran/non-rectangular-loop-5.f90
@@ -2,27 +2,41 @@
 ! { dg-additional-options "-msse2" { target sse2_runtime } }
 ! { dg-additional-options "-mavx" { target avx_runtime } }
 
-! PR fortran/107424
+! PR fortran/107424 - original PR
+! PR fortran/110735 - PR to implement the feature below
 
 ! Nonrectangular loop nests checks
 
+integer :: step
+step = -1
 !$omp simd collapse(2)
 do i = 1, 10
-  do j = i, 10, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
+  do j = i, 10, step  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with non-constant step for 'j'" }
   end do
 end do
 
+step = 3
 !$omp do collapse(2) lastprivate(j)  ! { dg-error "lastprivate variable 'j' is private in outer context" }
 do i = 1, 10
-  do j = i, 10, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
+  do j = i, 10, step  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with non-constant step for 'j'" }
   end do
 end do
 if (i /= 11) stop 1
 
+step = -5
 !$omp simd collapse(2) lastprivate(j)
 do i = 1, 10
-  do j = i, 10, 2  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with step other than constant 1 or -1 for 'j'" }
+  do j = i, 10, step  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with non-constant step for 'j'" }
   end do
 end do
 if (i /= 11) stop 1
+
+step = -5
+!$omp simd collapse(2)
+do i = 1, 10, step  ! { dg-message "sorry, unimplemented: non-rectangular loop nest with non-constant step for 'i'" }
+  do j = i, i       ! { dg-note "Used here" }
+  end do
+end do
+if (i /= 11) stop 1
+
 end
diff --git a/libgomp/testsuite/libgomp.fortran/non-rectangular-loop-6.f90 b/libgomp/testsuite/libgomp.fortran/non-rectangular-loop-6.f90
new file mode 100644
index 000000000000..ae885af96238
--- /dev/null
+++ b/libgomp/testsuite/libgomp.fortran/non-rectangular-loop-6.f90
@@ -0,0 +1,196 @@
+! { dg-do run }
+! { dg-additional-options "-msse2" { target sse2_runtime } }
+! { dg-additional-options "-mavx" { target avx_runtime } }
+
+! PR fortran/107424
+
+! Nonrectangular loop nests checks
+! This testcase uses negative step sizes
+
+module m
+  implicit none (type, external)
+contains
+
+! The 'k' loop uses i or j as start value
+! but a constant end value such that 'lastprivate'
+! should be well-defined
+subroutine lastprivate_check_simd_1
+  integer :: n,m,p, i,j,k, one
+
+  n = 11
+  m = 23
+  p = 27
+  one = 1
+
+  ! Use 'i' or 'j', unit step on 'i' or on 'j' -> 4 loops
+  ! Then same, except use non-unit step for 'k'
+
+  !$omp simd collapse(3) lastprivate(k)
+  do i = n, one, -1
+    do j = m, one, -2
+      do k = p + j, p - 41, -1
+        if (k < p - 41 .or. k > p+m) error stop
+      end do
+    end do
+  end do
+  if (k /= p - 41 - 1) error stop
+
+  !$omp simd collapse(3) lastprivate(k)
+  do i = n, 1, -2
+    do j = m, 1, -1
+      do k = p, i - 41, -1
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= -41) error stop
+
+  !$omp simd collapse(3) lastprivate(k)
+  do i = n, one, -2
+    do j = m, one, -1
+      do k = p, j - 41, -1
+        if (k < 1 - 41 .or. k > p) then
+          ! print *, i, j, k,p, " -> i, j, k, p   (k < 1 - 41 .or. k > p)"
+          error stop
+        end if
+      end do
+    end do
+  end do
+  if (k /= -41) error stop
+
+  k = -43
+  m = 0
+  !$omp simd collapse(3) lastprivate(k)
+  do i = m, one, -2
+    do j = m, one, -1
+      do k = p, j - 41, -1
+        if (k < 1 - 41 .or. k > p) then
+          ! print *, i, j, k,p, " -> i, j, k, p   (k < 1 - 41 .or. k > p)"
+          error stop
+        end if
+      end do
+    end do
+  end do
+  if (k /= -43) error stop
+
+  m = 23
+
+  !$omp simd collapse(3) lastprivate(k)
+  do i = n, one, -1
+    do j = m, one, -2
+      do k = p, i - 41, -1
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= -41) error stop
+
+  n = -5
+  k = - 70
+  !$omp simd collapse(3) lastprivate(k)
+  do i = n, one, -1
+    do j = m, one, -2
+      do k = p, i - 41, -1
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= -70) error stop
+
+  n = 11
+
+  ! Same but 'private' for all (i,j) vars
+
+  !$omp simd collapse(3) lastprivate(k) private(i,j)
+  do i = n, one, -1
+    do j = m, one, -2
+      do k = p, j - 41, -1
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= -41) error stop
+
+  !$omp simd collapse(3) lastprivate(k) private(i,j)
+  do i = n, one, -2
+    do j = m, one, -1
+      do k = p, i - 41, -1
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= -41) error stop
+
+  !$omp simd collapse(3) lastprivate(k) private(i,j)
+  do i = n, one, -2
+    do j = m, one, -1
+      do k = p, j - 41, -1
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= -41) error stop
+
+  !$omp simd collapse(3) lastprivate(k) private(i,j)
+  do i = n, one, -1
+    do j = m, one, -2
+      do k = p, i - 41, -1
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= -41) error stop
+
+  ! Same - but with lastprivate(i,j)
+
+  !$omp simd collapse(3) lastprivate(k) lastprivate(i,j)
+  do i = n, one, -1
+    do j = m, one, -2
+      do k = p, j - 41, -1
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= -41) error stop
+  if (i /= 0 .or. j /= -1) error stop
+
+  !$omp simd collapse(3) lastprivate(k) lastprivate(i,j)
+  do i = n, 1, -2
+    do j = m, one, -1
+      do k = p, i - 41, -1
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= -41) error stop
+  if (i /= -1 .or. j /= 0) error stop
+
+  !$omp simd collapse(3) lastprivate(k) lastprivate(i,j)
+  do i = n, 1, -2
+    do j = m, 1, -1
+      do k = p, j - 41, -1
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= -41) error stop
+  if (i /= -1 .or. j /= 0) error stop
+
+  !$omp simd collapse(3) lastprivate(k) lastprivate(i,j)
+  do i = n, one, -1
+    do j = m, one, -2
+      do k = p, i - 41, -1
+        if (k < 1 - 41 .or. k > p) error stop
+      end do
+    end do
+  end do
+  if (k /= -41) error stop
+  if (i /= 0 .or. j /= -1) error stop
+end subroutine lastprivate_check_simd_1
+end module m
+
+program main
+  use m
+  implicit none (type, external)
+  call lastprivate_check_simd_1
+end