Index: llvm/lib/Transforms/Instrumentation/InstrProfiling.cpp
===================================================================
--- llvm/lib/Transforms/Instrumentation/InstrProfiling.cpp
+++ llvm/lib/Transforms/Instrumentation/InstrProfiling.cpp
@@ -1027,13 +1027,10 @@
   // data variable live under linker GC, the data variable can be private. This
   // optimization applies to ELF.
   //
-  // On COFF, a comdat leader cannot be local so we require DataReferencedByCode
-  // to be false.
-  //
-  // If profd is in a deduplicate comdat, NS==0 with a hash suffix guarantees
-  // that other copies must have the same CFG and cannot have value profiling.
-  // If no hash suffix, other profd copies may be referenced by code.
-  if (NS == 0 && !(DataReferencedByCode && NeedComdat && !Renamed) &&
+  // We cannot set profd to private if the assoicated function is a COMDAT:
+  // LTO might dissolve the COMDAT group, resulting duplicated profd and
+  // duplicated function entries in the profile.
+  if (NS == 0 && !NeedComdat &&
       (TT.isOSBinFormatELF() ||
        (!DataReferencedByCode && TT.isOSBinFormatCOFF()))) {
     Linkage = GlobalValue::PrivateLinkage;
Index: llvm/test/Instrumentation/InstrProfiling/comdat.ll
===================================================================
--- llvm/test/Instrumentation/InstrProfiling/comdat.ll
+++ llvm/test/Instrumentation/InstrProfiling/comdat.ll
@@ -24,15 +24,11 @@
 @__profn_foo_extern = linkonce_odr hidden constant [10 x i8] c"foo_extern"
 @__profn_foo_private_profn = private constant [17 x i8] c"foo_private_profn"
 
-;; When value profiling is disabled, __profd_ variables are not referenced by
-;; code. We can use private linkage. When enabled, __profd_ needs to be
-;; non-local which requires separate comdat on COFF due to a link.exe limitation.
-
 ; ELF:   @__profc_foo_inline = linkonce_odr hidden global {{.*}}, section "__llvm_prf_cnts", comdat, align 8
-; ELF0:  @__profd_foo_inline = private global {{.*}}, section "__llvm_prf_data", comdat($__profc_foo_inline), align 8
+; ELF0:  @__profd_foo_inline = linkonce_odr hidden global {{.*}}, section "__llvm_prf_data", comdat($__profc_foo_inline), align 8
 ; ELF1:  @__profd_foo_inline = linkonce_odr hidden global {{.*}}, section "__llvm_prf_data", comdat($__profc_foo_inline), align 8
 ; COFF0: @__profc_foo_inline = linkonce_odr hidden global {{.*}}, section ".lprfc$M", comdat, align 8
-; COFF0: @__profd_foo_inline = internal global {{.*}}, section ".lprfd$M", comdat($__profc_foo_inline), align 8
+; COFF0: @__profd_foo_inline = linkonce_odr hidden global {{.*}}, section ".lprfd$M", comdat($__profc_foo_inline), align 8
 ; COFF1: @__profc_foo_inline = linkonce_odr hidden global {{.*}}, section ".lprfc$M", comdat, align 8
 ; COFF1: @__profd_foo_inline = linkonce_odr hidden global {{.*}}, section ".lprfd$M", comdat, align 8
 define weak_odr void @foo_inline() comdat {
@@ -41,10 +37,10 @@
 }
 
 ; ELF:   @__profc_foo_extern = linkonce_odr hidden global{{.*}}, section "__llvm_prf_cnts", comdat, align 8
-; ELF0:  @__profd_foo_extern = private global{{.*}}, section "__llvm_prf_data", comdat($__profc_foo_extern), align 8
+; ELF0:  @__profd_foo_extern = linkonce_odr hidden global{{.*}}, section "__llvm_prf_data", comdat($__profc_foo_extern), align 8
 ; ELF1:  @__profd_foo_extern = linkonce_odr hidden global{{.*}}, section "__llvm_prf_data", comdat($__profc_foo_extern), align 8
 ; COFF:  @__profc_foo_extern = linkonce_odr hidden global{{.*}}, section ".lprfc$M", comdat, align 8
-; COFF0: @__profd_foo_extern = internal global{{.*}}, section ".lprfd$M", comdat($__profc_foo_extern), align 8
+; COFF0: @__profd_foo_extern = linkonce_odr hidden global{{.*}}, section ".lprfd$M", comdat($__profc_foo_extern), align 8
 ; COFF1: @__profd_foo_extern = linkonce_odr hidden global{{.*}}, section ".lprfd$M", comdat, align 8
 define available_externally void @foo_extern() {
   call void @llvm.instrprof.increment(ptr @__profn_foo_extern, i64 0, i32 1, i32 0)
Index: llvm/test/Instrumentation/InstrProfiling/profiling.ll
===================================================================
--- llvm/test/Instrumentation/InstrProfiling/profiling.ll
+++ llvm/test/Instrumentation/InstrProfiling/profiling.ll
@@ -83,11 +83,11 @@
 }
 
 ; ELF: @__profc_foo_extern = linkonce_odr hidden global {{.*}}section "__llvm_prf_cnts", comdat, align 8
-; ELF: @__profd_foo_extern = private global {{.*}}section "__llvm_prf_data", comdat($__profc_foo_extern), align 8
+; ELF: @__profd_foo_extern = linkonce_odr hidden global {{.*}}section "__llvm_prf_data", comdat($__profc_foo_extern), align 8
 ; MACHO: @__profc_foo_extern = linkonce_odr hidden global
 ; MACHO: @__profd_foo_extern = linkonce_odr hidden global
 ; COFF: @__profc_foo_extern = linkonce_odr hidden global {{.*}}section ".lprfc$M", comdat, align 8
-; COFF: @__profd_foo_extern = internal global {{.*}}section ".lprfd$M", comdat($__profc_foo_extern), align 8
+; COFF: @__profd_foo_extern = linkonce_odr hidden global {{.*}}section ".lprfd$M", comdat($__profc_foo_extern), align 8
 ; XCOFF: @__profc_foo_extern = private global
 ; XCOFF: @__profd_foo_extern = private global
 define available_externally void @foo_extern() {
Index: llvm/test/Transforms/PGOProfile/comdat.ll
===================================================================
--- llvm/test/Transforms/PGOProfile/comdat.ll
+++ llvm/test/Transforms/PGOProfile/comdat.ll
@@ -9,7 +9,7 @@
 ;; so definitions with the same name in other modules must have the same CFG and
 ;; cannot have value profiling, either. profd can be made private for ELF.
 ; ELF:   @__profc_linkonceodr.[[#]] = linkonce_odr hidden global {{.*}} comdat, align 8
-; ELF:   @__profd_linkonceodr.[[#]] = private global {{.*}} comdat($__profc_linkonceodr.[[#]]), align 8
+; ELF:   @__profd_linkonceodr.[[#]] = linkonce_odr hidden global {{.*}} comdat($__profc_linkonceodr.[[#]]), align 8
 ; COFF:  @__profc_linkonceodr.[[#]] = linkonce_odr hidden global {{.*}} comdat, align 8
 ; COFF:  @__profd_linkonceodr.[[#]] = linkonce_odr hidden global {{.*}} comdat, align 8
 define linkonce_odr void @linkonceodr() comdat {
Index: llvm/test/Transforms/PGOProfile/indirect_call_profile.ll
===================================================================
--- llvm/test/Transforms/PGOProfile/indirect_call_profile.ll
+++ llvm/test/Transforms/PGOProfile/indirect_call_profile.ll
@@ -15,8 +15,7 @@
 ; GEN: @__profn_vp_inline = linkonce_odr hidden constant [9 x i8] c"vp_inline"
 
 ;; Test that a linkonce function's address is recorded.
-;; We allow a linkonce profd to be private if the function does not use value profiling.
-; LOWER:      @__profd_novp_inline.[[HASH:[0-9]+]] = private global {{.*}} @__profc_novp_inline.[[HASH]]
+; LOWER:      @__profd_novp_inline.[[HASH:[0-9]+]] = linkonce_odr hidden global {{.*}} @__profc_novp_inline.[[HASH]]
 ; LOWER-SAME:   ptr @novp_inline
 ; LOWER:      @__profd_foo = private {{.*}} @__profc_foo