diff --git a/flang/include/flang/Lower/Todo.h b/flang/include/flang/Optimizer/Builder/Todo.h
rename from flang/include/flang/Lower/Todo.h
rename to flang/include/flang/Optimizer/Builder/Todo.h
--- a/flang/include/flang/Lower/Todo.h
+++ b/flang/include/flang/Optimizer/Builder/Todo.h
@@ -1,4 +1,4 @@
-//===-- Lower/Todo.h --------------------------------------------*- C++ -*-===//
+//===-- Optimizer/Builder/Todo.h --------------------------------*- C++ -*-===//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/flang/lib/Lower/Allocatable.cpp b/flang/lib/Lower/Allocatable.cpp
--- a/flang/lib/Lower/Allocatable.cpp
+++ b/flang/lib/Lower/Allocatable.cpp
@@ -17,9 +17,9 @@
 #include "flang/Lower/PFTBuilder.h"
 #include "flang/Lower/Runtime.h"
 #include "flang/Lower/StatementContext.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
 #include "flang/Optimizer/Builder/Runtime/RTBuilder.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Dialect/FIROps.h"
 #include "flang/Optimizer/Dialect/FIROpsSupport.h"
 #include "flang/Optimizer/Support/FatalError.h"
diff --git a/flang/lib/Lower/Bridge.cpp b/flang/lib/Lower/Bridge.cpp
--- a/flang/lib/Lower/Bridge.cpp
+++ b/flang/lib/Lower/Bridge.cpp
@@ -27,12 +27,12 @@
 #include "flang/Lower/Runtime.h"
 #include "flang/Lower/StatementContext.h"
 #include "flang/Lower/Support/Utils.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/BoxValue.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
 #include "flang/Optimizer/Builder/Runtime/Character.h"
 #include "flang/Optimizer/Builder/Runtime/Ragged.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Dialect/FIRAttr.h"
 #include "flang/Optimizer/Dialect/FIRDialect.h"
 #include "flang/Optimizer/Dialect/FIROps.h"
diff --git a/flang/lib/Lower/CallInterface.cpp b/flang/lib/Lower/CallInterface.cpp
--- a/flang/lib/Lower/CallInterface.cpp
+++ b/flang/lib/Lower/CallInterface.cpp
@@ -13,9 +13,9 @@
 #include "flang/Lower/PFTBuilder.h"
 #include "flang/Lower/StatementContext.h"
 #include "flang/Lower/Support/Utils.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Dialect/FIRDialect.h"
 #include "flang/Optimizer/Dialect/FIROpsSupport.h"
 #include "flang/Optimizer/Support/InternalNames.h"
diff --git a/flang/lib/Lower/Coarray.cpp b/flang/lib/Lower/Coarray.cpp
--- a/flang/lib/Lower/Coarray.cpp
+++ b/flang/lib/Lower/Coarray.cpp
@@ -14,8 +14,8 @@
 #include "flang/Lower/Coarray.h"
 #include "flang/Lower/AbstractConverter.h"
 #include "flang/Lower/SymbolMap.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Parser/parse-tree.h"
 #include "flang/Semantics/expression.h"
 
diff --git a/flang/lib/Lower/ConvertExpr.cpp b/flang/lib/Lower/ConvertExpr.cpp
--- a/flang/lib/Lower/ConvertExpr.cpp
+++ b/flang/lib/Lower/ConvertExpr.cpp
@@ -30,13 +30,13 @@
 #include "flang/Lower/Mangler.h"
 #include "flang/Lower/Runtime.h"
 #include "flang/Lower/Support/Utils.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/Complex.h"
 #include "flang/Optimizer/Builder/Factory.h"
 #include "flang/Optimizer/Builder/Runtime/Character.h"
 #include "flang/Optimizer/Builder/Runtime/RTBuilder.h"
 #include "flang/Optimizer/Builder/Runtime/Ragged.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Dialect/FIRAttr.h"
 #include "flang/Optimizer/Dialect/FIRDialect.h"
 #include "flang/Optimizer/Dialect/FIROpsSupport.h"
diff --git a/flang/lib/Lower/ConvertType.cpp b/flang/lib/Lower/ConvertType.cpp
--- a/flang/lib/Lower/ConvertType.cpp
+++ b/flang/lib/Lower/ConvertType.cpp
@@ -13,7 +13,7 @@
 #include "flang/Lower/Mangler.h"
 #include "flang/Lower/PFTBuilder.h"
 #include "flang/Lower/Support/Utils.h"
-#include "flang/Lower/Todo.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Dialect/FIRType.h"
 #include "flang/Semantics/tools.h"
 #include "flang/Semantics/type.h"
diff --git a/flang/lib/Lower/ConvertVariable.cpp b/flang/lib/Lower/ConvertVariable.cpp
--- a/flang/lib/Lower/ConvertVariable.cpp
+++ b/flang/lib/Lower/ConvertVariable.cpp
@@ -22,10 +22,10 @@
 #include "flang/Lower/StatementContext.h"
 #include "flang/Lower/Support/Utils.h"
 #include "flang/Lower/SymbolMap.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
 #include "flang/Optimizer/Builder/Runtime/Derived.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Dialect/FIRAttr.h"
 #include "flang/Optimizer/Dialect/FIRDialect.h"
 #include "flang/Optimizer/Dialect/FIROps.h"
diff --git a/flang/lib/Lower/CustomIntrinsicCall.cpp b/flang/lib/Lower/CustomIntrinsicCall.cpp
--- a/flang/lib/Lower/CustomIntrinsicCall.cpp
+++ b/flang/lib/Lower/CustomIntrinsicCall.cpp
@@ -15,7 +15,7 @@
 #include "flang/Evaluate/fold.h"
 #include "flang/Evaluate/tools.h"
 #include "flang/Lower/IntrinsicCall.h"
-#include "flang/Lower/Todo.h"
+#include "flang/Optimizer/Builder/Todo.h"
 
 /// Is this a call to MIN or MAX intrinsic with arguments that may be absent at
 /// runtime? This is a special case because MIN and MAX can have any number of
diff --git a/flang/lib/Lower/HostAssociations.cpp b/flang/lib/Lower/HostAssociations.cpp
--- a/flang/lib/Lower/HostAssociations.cpp
+++ b/flang/lib/Lower/HostAssociations.cpp
@@ -15,9 +15,9 @@
 #include "flang/Lower/ConvertType.h"
 #include "flang/Lower/PFTBuilder.h"
 #include "flang/Lower/SymbolMap.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Support/FatalError.h"
 #include "flang/Semantics/tools.h"
 #include "llvm/ADT/TypeSwitch.h"
diff --git a/flang/lib/Lower/IO.cpp b/flang/lib/Lower/IO.cpp
--- a/flang/lib/Lower/IO.cpp
+++ b/flang/lib/Lower/IO.cpp
@@ -20,12 +20,12 @@
 #include "flang/Lower/Runtime.h"
 #include "flang/Lower/StatementContext.h"
 #include "flang/Lower/Support/Utils.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Lower/VectorSubscripts.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/Complex.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
 #include "flang/Optimizer/Builder/Runtime/RTBuilder.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Support/FIRContext.h"
 #include "flang/Parser/parse-tree.h"
 #include "flang/Runtime/io-api.h"
diff --git a/flang/lib/Lower/IntrinsicCall.cpp b/flang/lib/Lower/IntrinsicCall.cpp
--- a/flang/lib/Lower/IntrinsicCall.cpp
+++ b/flang/lib/Lower/IntrinsicCall.cpp
@@ -19,7 +19,6 @@
 #include "flang/Lower/Runtime.h"
 #include "flang/Lower/StatementContext.h"
 #include "flang/Lower/SymbolMap.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/Complex.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
@@ -32,6 +31,7 @@
 #include "flang/Optimizer/Builder/Runtime/Reduction.h"
 #include "flang/Optimizer/Builder/Runtime/Stop.h"
 #include "flang/Optimizer/Builder/Runtime/Transformational.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Dialect/FIROpsSupport.h"
 #include "flang/Optimizer/Support/FatalError.h"
 #include "mlir/Dialect/LLVMIR/LLVMDialect.h"
diff --git a/flang/lib/Lower/Mangler.cpp b/flang/lib/Lower/Mangler.cpp
--- a/flang/lib/Lower/Mangler.cpp
+++ b/flang/lib/Lower/Mangler.cpp
@@ -9,7 +9,7 @@
 #include "flang/Lower/Mangler.h"
 #include "flang/Common/reference.h"
 #include "flang/Lower/Support/Utils.h"
-#include "flang/Lower/Todo.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Dialect/FIRType.h"
 #include "flang/Optimizer/Support/InternalNames.h"
 #include "flang/Semantics/tools.h"
diff --git a/flang/lib/Lower/OpenACC.cpp b/flang/lib/Lower/OpenACC.cpp
--- a/flang/lib/Lower/OpenACC.cpp
+++ b/flang/lib/Lower/OpenACC.cpp
@@ -15,9 +15,9 @@
 #include "flang/Lower/Bridge.h"
 #include "flang/Lower/PFTBuilder.h"
 #include "flang/Lower/StatementContext.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/BoxValue.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Parser/parse-tree.h"
 #include "flang/Semantics/tools.h"
 #include "mlir/Dialect/OpenACC/OpenACC.h"
diff --git a/flang/lib/Lower/OpenMP.cpp b/flang/lib/Lower/OpenMP.cpp
--- a/flang/lib/Lower/OpenMP.cpp
+++ b/flang/lib/Lower/OpenMP.cpp
@@ -16,9 +16,9 @@
 #include "flang/Lower/ConvertExpr.h"
 #include "flang/Lower/PFTBuilder.h"
 #include "flang/Lower/StatementContext.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/BoxValue.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Parser/parse-tree.h"
 #include "flang/Semantics/tools.h"
 #include "mlir/Dialect/OpenMP/OpenMPDialect.h"
diff --git a/flang/lib/Lower/Runtime.cpp b/flang/lib/Lower/Runtime.cpp
--- a/flang/lib/Lower/Runtime.cpp
+++ b/flang/lib/Lower/Runtime.cpp
@@ -9,9 +9,9 @@
 #include "flang/Lower/Runtime.h"
 #include "flang/Lower/Bridge.h"
 #include "flang/Lower/StatementContext.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
 #include "flang/Optimizer/Builder/Runtime/RTBuilder.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Parser/parse-tree.h"
 #include "flang/Runtime/misc-intrinsic.h"
 #include "flang/Runtime/pointer.h"
diff --git a/flang/lib/Lower/VectorSubscripts.cpp b/flang/lib/Lower/VectorSubscripts.cpp
--- a/flang/lib/Lower/VectorSubscripts.cpp
+++ b/flang/lib/Lower/VectorSubscripts.cpp
@@ -13,10 +13,10 @@
 #include "flang/Lower/VectorSubscripts.h"
 #include "flang/Lower/AbstractConverter.h"
 #include "flang/Lower/Support/Utils.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/Complex.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Semantics/expression.h"
 
 namespace {
diff --git a/flang/lib/Optimizer/Builder/Character.cpp b/flang/lib/Optimizer/Builder/Character.cpp
--- a/flang/lib/Optimizer/Builder/Character.cpp
+++ b/flang/lib/Optimizer/Builder/Character.cpp
@@ -11,9 +11,9 @@
 //===----------------------------------------------------------------------===//
 
 #include "flang/Optimizer/Builder/Character.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/DoLoopHelper.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "llvm/Support/Debug.h"
 #include <optional>
 
diff --git a/flang/lib/Optimizer/Builder/FIRBuilder.cpp b/flang/lib/Optimizer/Builder/FIRBuilder.cpp
--- a/flang/lib/Optimizer/Builder/FIRBuilder.cpp
+++ b/flang/lib/Optimizer/Builder/FIRBuilder.cpp
@@ -7,12 +7,12 @@
 //===----------------------------------------------------------------------===//
 
 #include "flang/Optimizer/Builder/FIRBuilder.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/BoxValue.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/Complex.h"
 #include "flang/Optimizer/Builder/MutableBox.h"
 #include "flang/Optimizer/Builder/Runtime/Assign.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Dialect/FIRAttr.h"
 #include "flang/Optimizer/Dialect/FIROpsSupport.h"
 #include "flang/Optimizer/Support/FatalError.h"
diff --git a/flang/lib/Optimizer/Builder/MutableBox.cpp b/flang/lib/Optimizer/Builder/MutableBox.cpp
--- a/flang/lib/Optimizer/Builder/MutableBox.cpp
+++ b/flang/lib/Optimizer/Builder/MutableBox.cpp
@@ -11,11 +11,11 @@
 //===----------------------------------------------------------------------===//
 
 #include "flang/Optimizer/Builder/MutableBox.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
 #include "flang/Optimizer/Builder/Runtime/Derived.h"
 #include "flang/Optimizer/Builder/Runtime/Stop.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Dialect/FIROps.h"
 #include "flang/Optimizer/Dialect/FIROpsSupport.h"
 #include "flang/Optimizer/Support/FatalError.h"
diff --git a/flang/lib/Optimizer/Builder/Runtime/Character.cpp b/flang/lib/Optimizer/Builder/Runtime/Character.cpp
--- a/flang/lib/Optimizer/Builder/Runtime/Character.cpp
+++ b/flang/lib/Optimizer/Builder/Runtime/Character.cpp
@@ -7,11 +7,11 @@
 //===----------------------------------------------------------------------===//
 
 #include "flang/Optimizer/Builder/Runtime/Character.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/BoxValue.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
 #include "flang/Optimizer/Builder/Runtime/RTBuilder.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Runtime/character.h"
 #include "mlir/Dialect/Func/IR/FuncOps.h"
 
diff --git a/flang/lib/Optimizer/Builder/Runtime/Reduction.cpp b/flang/lib/Optimizer/Builder/Runtime/Reduction.cpp
--- a/flang/lib/Optimizer/Builder/Runtime/Reduction.cpp
+++ b/flang/lib/Optimizer/Builder/Runtime/Reduction.cpp
@@ -7,11 +7,11 @@
 //===----------------------------------------------------------------------===//
 
 #include "flang/Optimizer/Builder/Runtime/Reduction.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/BoxValue.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
 #include "flang/Optimizer/Builder/Runtime/RTBuilder.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Runtime/reduction.h"
 #include "mlir/Dialect/Func/IR/FuncOps.h"
 
diff --git a/flang/lib/Optimizer/Builder/Runtime/Transformational.cpp b/flang/lib/Optimizer/Builder/Runtime/Transformational.cpp
--- a/flang/lib/Optimizer/Builder/Runtime/Transformational.cpp
+++ b/flang/lib/Optimizer/Builder/Runtime/Transformational.cpp
@@ -8,11 +8,11 @@
 //===----------------------------------------------------------------------===//
 
 #include "flang/Optimizer/Builder/Runtime/Transformational.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/BoxValue.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
 #include "flang/Optimizer/Builder/Runtime/RTBuilder.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Runtime/matmul.h"
 #include "flang/Runtime/transformational.h"
 #include "mlir/Dialect/Func/IR/FuncOps.h"
diff --git a/flang/lib/Optimizer/CodeGen/TargetRewrite.cpp b/flang/lib/Optimizer/CodeGen/TargetRewrite.cpp
--- a/flang/lib/Optimizer/CodeGen/TargetRewrite.cpp
+++ b/flang/lib/Optimizer/CodeGen/TargetRewrite.cpp
@@ -16,9 +16,9 @@
 
 #include "PassDetail.h"
 #include "Target.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/CodeGen/CodeGen.h"
 #include "flang/Optimizer/Dialect/FIRDialect.h"
 #include "flang/Optimizer/Dialect/FIROps.h"
diff --git a/flang/lib/Optimizer/CodeGen/TypeConverter.h b/flang/lib/Optimizer/CodeGen/TypeConverter.h
--- a/flang/lib/Optimizer/CodeGen/TypeConverter.h
+++ b/flang/lib/Optimizer/CodeGen/TypeConverter.h
@@ -15,7 +15,7 @@
 
 #include "DescriptorModel.h"
 #include "Target.h"
-#include "flang/Lower/Todo.h" // remove when TODO's are done
+#include "flang/Optimizer/Builder/Todo.h" // remove when TODO's are done
 #include "flang/Optimizer/Dialect/FIRType.h"
 #include "flang/Optimizer/Support/FIRContext.h"
 #include "flang/Optimizer/Support/KindMapping.h"
diff --git a/flang/lib/Optimizer/Transforms/ArrayValueCopy.cpp b/flang/lib/Optimizer/Transforms/ArrayValueCopy.cpp
--- a/flang/lib/Optimizer/Transforms/ArrayValueCopy.cpp
+++ b/flang/lib/Optimizer/Transforms/ArrayValueCopy.cpp
@@ -7,12 +7,12 @@
 //===----------------------------------------------------------------------===//
 
 #include "PassDetail.h"
-#include "flang/Lower/Todo.h"
 #include "flang/Optimizer/Builder/Array.h"
 #include "flang/Optimizer/Builder/BoxValue.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
 #include "flang/Optimizer/Builder/Factory.h"
 #include "flang/Optimizer/Builder/Runtime/Derived.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Dialect/FIRDialect.h"
 #include "flang/Optimizer/Dialect/FIROpsSupport.h"
 #include "flang/Optimizer/Support/FIRContext.h"