diff --git a/clang/lib/Analysis/FlowSensitive/Transfer.cpp b/clang/lib/Analysis/FlowSensitive/Transfer.cpp
--- a/clang/lib/Analysis/FlowSensitive/Transfer.cpp
+++ b/clang/lib/Analysis/FlowSensitive/Transfer.cpp
@@ -168,27 +168,25 @@
         auto &Val =
             Env.takeOwnership(std::make_unique<ReferenceValue>(*InitExprLoc));
         Env.setValue(Loc, Val);
-      } else {
-        // FIXME: The initializer expression must always be assigned a value.
-        // Replace this with an assert when we have sufficient coverage of
-        // language features.
-        if (Value *Val = Env.createValue(D.getType()))
-          Env.setValue(Loc, *Val);
+        return;
       }
+    } else if (auto *InitExprVal = Env.getValue(*InitExpr, SkipPast::None)) {
+      Env.setValue(Loc, *InitExprVal);
       return;
     }
 
-    if (auto *InitExprVal = Env.getValue(*InitExpr, SkipPast::None)) {
-      Env.setValue(Loc, *InitExprVal);
-    } else if (!D.getType()->isStructureOrClassType()) {
-      // FIXME: The initializer expression must always be assigned a value.
-      // Replace this with an assert when we have sufficient coverage of
-      // language features.
-      if (Value *Val = Env.createValue(D.getType()))
-        Env.setValue(Loc, *Val);
-    } else {
-      llvm_unreachable("structs and classes must always be assigned values");
-    }
+    // We arrive here in (the few) cases where an expression is intentionally
+    // "uninterpreted". There are two ways to handle this situation: propagate
+    // the status, so that uninterpreted initializers result in uninterpreted
+    // variables, or provide a default value. We choose the latter so that later
+    // refinements of the variable can be used for reasoning about the
+    // surrounding code.
+    //
+    // FIXME. If and when we interpret all language cases, change this to assert
+    // that `InitExpr` is interpreted, rather than supplying a default value
+    // (assuming we don't update the environment API to return references).
+    if (Value *Val = Env.createValue(D.getType()))
+      Env.setValue(Loc, *Val);
   }
 
   void VisitImplicitCastExpr(const ImplicitCastExpr *S) {
diff --git a/clang/unittests/Analysis/FlowSensitive/TransferTest.cpp b/clang/unittests/Analysis/FlowSensitive/TransferTest.cpp
--- a/clang/unittests/Analysis/FlowSensitive/TransferTest.cpp
+++ b/clang/unittests/Analysis/FlowSensitive/TransferTest.cpp
@@ -187,6 +187,54 @@
       });
 }
 
+TEST_F(TransferTest, StructVarDeclWithInit) {
+  std::string Code = R"(
+    struct A {
+      int Bar;
+    };
+
+    A Gen();
+
+    void target() {
+      A Foo = Gen();
+      // [[p]]
+    }
+  )";
+  runDataflow(
+      Code, [](llvm::ArrayRef<
+                   std::pair<std::string, DataflowAnalysisState<NoopLattice>>>
+                   Results,
+               ASTContext &ASTCtx) {
+        ASSERT_THAT(Results, ElementsAre(Pair("p", _)));
+        const Environment &Env = Results[0].second.Env;
+
+        const ValueDecl *FooDecl = findValueDecl(ASTCtx, "Foo");
+        ASSERT_THAT(FooDecl, NotNull());
+
+        ASSERT_TRUE(FooDecl->getType()->isStructureType());
+        auto FooFields = FooDecl->getType()->getAsRecordDecl()->fields();
+
+        FieldDecl *BarDecl = nullptr;
+        for (FieldDecl *Field : FooFields) {
+          if (Field->getNameAsString() == "Bar") {
+            BarDecl = Field;
+          } else {
+            FAIL() << "Unexpected field: " << Field->getNameAsString();
+          }
+        }
+        ASSERT_THAT(BarDecl, NotNull());
+
+        const auto *FooLoc = cast<AggregateStorageLocation>(
+            Env.getStorageLocation(*FooDecl, SkipPast::None));
+        const auto *BarLoc =
+            cast<ScalarStorageLocation>(&FooLoc->getChild(*BarDecl));
+
+        const auto *FooVal = cast<StructValue>(Env.getValue(*FooLoc));
+        const auto *BarVal = cast<IntegerValue>(FooVal->getChild(*BarDecl));
+        EXPECT_EQ(Env.getValue(*BarLoc), BarVal);
+      });
+}
+
 TEST_F(TransferTest, ClassVarDecl) {
   std::string Code = R"(
     class A {