diff --git a/gcc/ChangeLog b/gcc/ChangeLog
index 66d9c7b2e5e..dad20a4bdb5 100644
--- a/gcc/ChangeLog
+++ b/gcc/ChangeLog
@@ -1,3 +1,8 @@
+2013-11-14  Tom de Vries  <tom@codesourcery.com>
+
+	* tree-ssa-tail-merge.c (gimple_equal_p): Add test for structural
+	equality for GIMPLE_ASSIGN.
+
 2013-11-14  Tom de Vries  <tom@codesourcery.com>
 
 	* tree-ssa-tail-merge.c (gimple_operand_equal_value_p): Factor new
diff --git a/gcc/testsuite/ChangeLog b/gcc/testsuite/ChangeLog
index 93080a8d0b8..ddbb62eeb07 100644
--- a/gcc/testsuite/ChangeLog
+++ b/gcc/testsuite/ChangeLog
@@ -1,3 +1,7 @@
+2013-11-14  Tom de Vries  <tom@codesourcery.com>
+
+	* gcc.dg/tail-merge-store.c: New test.
+
 2013-11-13  Andrew MacLeod  <amacleod@redhat.com>
 
 	* testsuite/g++.dg/plugin/selfassign.c: Include gimple-iterator.h.
diff --git a/gcc/testsuite/gcc.dg/tail-merge-store.c b/gcc/testsuite/gcc.dg/tail-merge-store.c
new file mode 100644
index 00000000000..1aefbdc1495
--- /dev/null
+++ b/gcc/testsuite/gcc.dg/tail-merge-store.c
@@ -0,0 +1,22 @@
+/* { dg-do compile } */
+/* { dg-options "-O2 -ftree-tail-merge -fdump-tree-pre" } */
+
+int z;
+int x;
+
+void
+f (int c, int d)
+{
+  if (c)
+    z = 5;
+  else
+    {
+      if (d)
+	x = 4;
+      z = 5;
+    }
+}
+
+/* { dg-final { scan-tree-dump-times "duplicate of" 1 "pre"} } */
+/* { dg-final { scan-tree-dump-times "z = 5" 1 "pre"} } */
+/* { dg-final { cleanup-tree-dump "pre" } } */
diff --git a/gcc/tree-ssa-tail-merge.c b/gcc/tree-ssa-tail-merge.c
index ca69b23e4bb..c97da97f6d3 100644
--- a/gcc/tree-ssa-tail-merge.c
+++ b/gcc/tree-ssa-tail-merge.c
@@ -1142,8 +1142,17 @@ gimple_equal_p (same_succ same_succ, gimple s1, gimple s2)
       lhs2 = gimple_get_lhs (s2);
       if (TREE_CODE (lhs1) != SSA_NAME
 	  && TREE_CODE (lhs2) != SSA_NAME)
-	return (vn_valueize (gimple_vdef (s1))
-		== vn_valueize (gimple_vdef (s2)));
+	{
+	  /* If the vdef is the same, it's the same statement.  */
+	  if (vn_valueize (gimple_vdef (s1))
+	      == vn_valueize (gimple_vdef (s2)))
+	    return true;
+
+	  /* Test for structural equality.  */
+	  return (operand_equal_p (lhs1, lhs2, 0)
+		  && gimple_operand_equal_value_p (gimple_assign_rhs1 (s1),
+						   gimple_assign_rhs1 (s2)));
+	}
       else if (TREE_CODE (lhs1) == SSA_NAME
 	       && TREE_CODE (lhs2) == SSA_NAME)
 	return vn_valueize (lhs1) == vn_valueize (lhs2);