--- a/gcc/cp/decl.cc	2026-09-02 10:05:24.578779537 +0200
+++ b/gcc/cp/decl.cc	2026-09-02 13:41:20.670427577 +0200
@@ -11105,7 +11105,10 @@ cp_finish_decomp (tree decl, cp_decomp *
 	  /* For structured bindings used in conditions we need to evaluate
 	     the conversion of decl (aka e in the standard) to bool or
 	     integral/enumeral type (the latter for switch conditions)
-	     before the get methods.  */
+	     before the get methods, as [dcl.struct.bind]/7 requires that:
+	     "The initialization of e and any conversion of e considered as
+	     a decision variable is sequenced before the initialization of
+	     any r_i."  */
 	  tree cond = convert_from_reference (decl);
 	  if (integer_onep (DECL_DECOMP_BASE (decl)))
 	    /* switch condition.  */
@@ -11116,12 +11119,14 @@ cp_finish_decomp (tree decl, cp_decomp *
 	    cond = contextual_conv_bool (cond, tf_warning_or_error);
 	  if (cond && !error_operand_p (cond))
 	    {
-	      /* Wrap that value into a TARGET_EXPR, emit it right
-		 away and save for later uses in the cp_parse_condition
-		 or its instantiation.  */
-	      cond = get_internal_target_expr (cond);
-	      add_stmt (cond);
-	      DECL_DECOMP_BASE (decl) = cond;
+	      cond = get_temp_regvar (TREE_TYPE (cond), cond);
+	      pushdecl (cond);
+	      /* Set DECL_DECOMP_BASE to cond VAR_DECL wrapped in
+		 NON_LVALUE_EXPR, such that it is considered to be
+		 the condition of a structured binding rather than
+		 structured binding's base variable.  */
+	      DECL_DECOMP_BASE (decl)
+		= build1 (NON_LVALUE_EXPR, TREE_TYPE (cond), cond);
 	    }
 	}
       int save_read = DECL_READ_P (decl);
--- a/gcc/cp/cp-tree.h	2026-09-02 10:05:24.575950822 +0200
+++ b/gcc/cp/cp-tree.h	2026-09-02 12:58:54.936847764 +0200
@@ -4845,7 +4845,7 @@ get_vec_init_expr (tree t)
 /* The underlying artificial VAR_DECL for structured binding.  On the
    artificial base VAR_DECL this can be NULL, or integer_{zero,one}_node
    for structured binding used in if/while/for resp. switch conditions,
-   or a TARGET_EXPR with the condition value after cp_finish_decomp in
+   or a NON_LVALUE_EXPR with the condition value after cp_finish_decomp in
    those cases.  */
 #define DECL_DECOMP_BASE(NODE) \
   (LANG_DECL_DECOMP_CHECK (NODE)->base)
--- a/gcc/cp/semantics.cc	2026-09-02 10:05:24.579779524 +0200
+++ b/gcc/cp/semantics.cc	2026-09-02 13:50:41.510182195 +0200
@@ -1139,12 +1139,12 @@ maybe_convert_cond (tree cond)
   /* For structured binding used in condition, the conversion needs to be
      evaluated before the individual variables are initialized in the
      std::tuple_{size,element} case.  cp_finish_decomp saved the conversion
-     result in a TARGET_EXPR, pick it up from there.  */
+     result in a NON_LVALUE_EXPR, pick it up from there.  */
   if (DECL_DECOMPOSITION_P (cond)
       && DECL_DECOMP_IS_BASE (cond)
       && DECL_DECOMP_BASE (cond)
-      && TREE_CODE (DECL_DECOMP_BASE (cond)) == TARGET_EXPR)
-    cond = TARGET_EXPR_SLOT (DECL_DECOMP_BASE (cond));
+      && TREE_CODE (DECL_DECOMP_BASE (cond)) == NON_LVALUE_EXPR)
+    cond = TREE_OPERAND (DECL_DECOMP_BASE (cond), 0);
 
   if (warn_sequence_point && !processing_template_decl)
     verify_sequence_points (cond);
@@ -1932,12 +1932,12 @@ finish_switch_cond (tree cond, tree swit
       /* For structured binding used in condition, the conversion needs to be
 	 evaluated before the individual variables are initialized in the
 	 std::tuple_{size,element} case.  cp_finish_decomp saved the
-	 conversion result in a TARGET_EXPR, pick it up from there.  */
+	 conversion result in a NON_LVALUE_EXPR, pick it up from there.  */
       if (DECL_DECOMPOSITION_P (cond)
 	  && DECL_DECOMP_IS_BASE (cond)
 	  && DECL_DECOMP_BASE (cond)
-	  && TREE_CODE (DECL_DECOMP_BASE (cond)) == TARGET_EXPR)
-	cond = TARGET_EXPR_SLOT (DECL_DECOMP_BASE (cond));
+	  && TREE_CODE (DECL_DECOMP_BASE (cond)) == NON_LVALUE_EXPR)
+	cond = TREE_OPERAND (DECL_DECOMP_BASE (cond), 0);
       cond = build_expr_type_conversion (WANT_INT | WANT_ENUM, cond, true);
       if (cond == NULL_TREE)
 	{
--- a/gcc/testsuite/g++.dg/cpp26/decomp32.C	2026-09-02 12:51:11.198952436 +0200
+++ b/gcc/testsuite/g++.dg/cpp26/decomp32.C	2026-09-02 12:51:11.198952436 +0200
@@ -0,0 +1,33 @@
+// PR c++/127109
+// { dg-do compile { target c++14 } }
+// { dg-options "" }
+
+namespace std {
+  using size_t = decltype (sizeof 0);
+  template <typename> struct tuple_size;
+  template <size_t, typename> struct tuple_element;
+}
+
+struct A {
+  int a, b;
+  bool c;
+  constexpr explicit operator bool () const { return c; }
+  template <std::size_t I>
+  constexpr const int &get () const { return I == 0 ? a : b; }
+};
+
+template <>
+struct std::tuple_size <A> { static constexpr int value = 2; };
+template <std::size_t I>
+struct std::tuple_element <I, A> { using type = const int; };
+
+constexpr int
+foo (int v)
+{
+  if (auto [a, b] = A { v, v * 2, v != 0 })	// { dg-warning "structured bindings in conditions only available with" "" { target c++23_down } }
+    return a + b;
+  return -1;
+}
+
+static_assert (foo (1) == 3);
+static_assert (foo (0) == -1);