diff --git a/llvm/include/llvm/Transforms/Vectorize/LoopVectorizationLegality.h b/llvm/include/llvm/Transforms/Vectorize/LoopVectorizationLegality.h
--- a/llvm/include/llvm/Transforms/Vectorize/LoopVectorizationLegality.h
+++ b/llvm/include/llvm/Transforms/Vectorize/LoopVectorizationLegality.h
@@ -435,22 +435,17 @@
   bool canVectorizeOuterLoop();
 
   /// Return true if all of the instructions in the block can be speculatively
-  /// executed, and record the loads/stores that require masking. If's that
-  /// guard loads can be ignored under "assume safety" unless \p PreserveGuards
-  /// is true. This can happen when we introduces guards for which the original
-  /// "unguarded-loads are safe" assumption does not hold. For example, the
-  /// vectorizer's fold-tail transformation changes the loop to execute beyond
-  /// its original trip-count, under a proper guard, which should be preserved.
+  /// executed, and record the loads/stores that require masking.
   /// \p SafePtrs is a list of addresses that are known to be legal and we know
   /// that we can read from them without segfault.
   /// \p MaskedOp is a list of instructions that have to be transformed into
   /// calls to the appropriate masked intrinsic when the loop is vectorized.
   /// \p ConditionalAssumes is a list of assume instructions in predicated
   /// blocks that must be dropped if the CFG gets flattened.
-  bool blockCanBePredicated(BasicBlock *BB, SmallPtrSetImpl<Value *> &SafePtrs,
-                            SmallPtrSetImpl<const Instruction *> &MaskedOp,
-                            SmallPtrSetImpl<Instruction *> &ConditionalAssumes,
-                            bool PreserveGuards = false) const;
+  bool blockCanBePredicated(
+      BasicBlock *BB, SmallPtrSetImpl<Value *> &SafePtrs,
+      SmallPtrSetImpl<const Instruction *> &MaskedOp,
+      SmallPtrSetImpl<Instruction *> &ConditionalAssumes) const;
 
   /// Updates the vectorization state by adding \p Phi to the inductions list.
   /// This can set \p Phi as the main induction of the loop if \p Phi is a
diff --git a/llvm/lib/Transforms/Vectorize/LoopVectorizationLegality.cpp b/llvm/lib/Transforms/Vectorize/LoopVectorizationLegality.cpp
--- a/llvm/lib/Transforms/Vectorize/LoopVectorizationLegality.cpp
+++ b/llvm/lib/Transforms/Vectorize/LoopVectorizationLegality.cpp
@@ -955,10 +955,7 @@
 bool LoopVectorizationLegality::blockCanBePredicated(
     BasicBlock *BB, SmallPtrSetImpl<Value *> &SafePtrs,
     SmallPtrSetImpl<const Instruction *> &MaskedOp,
-    SmallPtrSetImpl<Instruction *> &ConditionalAssumes,
-    bool PreserveGuards) const {
-  const bool IsAnnotatedParallel = TheLoop->isAnnotatedParallel();
-
+    SmallPtrSetImpl<Instruction *> &ConditionalAssumes) const {
   for (Instruction &I : *BB) {
     // Check that we don't have a constant expression that can trap as operand.
     for (Value *Operand : I.operands()) {
@@ -986,11 +983,7 @@
       if (!LI)
         return false;
       if (!SafePtrs.count(LI->getPointerOperand())) {
-        // !llvm.mem.parallel_loop_access implies if-conversion safety.
-        // Otherwise, record that the load needs (real or emulated) masking
-        // and let the cost model decide.
-        if (!IsAnnotatedParallel || PreserveGuards)
-          MaskedOp.insert(LI);
+        MaskedOp.insert(LI);
         continue;
       }
     }
@@ -1306,8 +1299,7 @@
   // do not need predication such as the header block.
   for (BasicBlock *BB : TheLoop->blocks()) {
     if (!blockCanBePredicated(BB, SafePointers, TmpMaskedOp,
-                              TmpConditionalAssumes,
-                              /* MaskAllLoads= */ true)) {
+                              TmpConditionalAssumes)) {
       LLVM_DEBUG(dbgs() << "LV: Cannot fold tail by masking as requested.\n");
       return false;
     }
diff --git a/llvm/test/Transforms/LoopVectorize/X86/force-ifcvt.ll b/llvm/test/Transforms/LoopVectorize/X86/force-ifcvt.ll
--- a/llvm/test/Transforms/LoopVectorize/X86/force-ifcvt.ll
+++ b/llvm/test/Transforms/LoopVectorize/X86/force-ifcvt.ll
@@ -1,3 +1,6 @@
+; This test is no longer valid, as !"llvm.loop.parallel_accesses" does not imply if-conversion safety anymore
+; The issues is explained here: https://bugs.llvm.org/show_bug.cgi?id=46666
+; XFAIL: *
 ; RUN: opt -loop-vectorize -S < %s | FileCheck %s
 target datalayout = "e-m:e-i64:64-f80:128-n8:16:32:64-S128"
 target triple = "x86_64-unknown-linux-gnu"
diff --git a/llvm/test/Transforms/LoopVectorize/X86/tail_folding_and_assume_safety.ll b/llvm/test/Transforms/LoopVectorize/X86/tail_folding_and_assume_safety.ll
--- a/llvm/test/Transforms/LoopVectorize/X86/tail_folding_and_assume_safety.ll
+++ b/llvm/test/Transforms/LoopVectorize/X86/tail_folding_and_assume_safety.ll
@@ -51,7 +51,7 @@
   br i1 %exitcond, label %for.cond.cleanup, label %for.body, !llvm.loop !8
 }
 
-; Case2: With pragma assume_safety only the store is masked.
+; Case2: With pragma assume_safety both, load and store are masked.
 ; void assume_safety(int * p, int * q1, int * q2, int guard) {
 ;   #pragma clang loop vectorize(assume_safety)
 ;   for(int ix=0; ix < 1021; ++ix) {
@@ -63,7 +63,7 @@
 
 ;CHECK-LABEL: @assume_safety
 ;CHECK: vector.body:
-;CHECK-NOT: @llvm.masked.load
+;CHECK:  call <8 x i32> @llvm.masked.load
 ;CHECK:  call void @llvm.masked.store
 
 ; Function Attrs: norecurse nounwind uwtable