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
@@ -508,12 +508,16 @@
       hlfir::EntityWithAttributes loweredExpr =
           Fortran::lower::convertExprToHLFIR(loc, *this, expr, localSymbols,
                                              context);
-      if (fir::FortranVariableOpInterface variable =
-              loweredExpr.getIfVariable())
-        if (!variable.isBox())
-          return translateToExtendedValue(loc, loweredExpr, context);
-      TODO(loc, "lower expr that is not a scalar or explicit shape array "
-                "variable to HLFIR address");
+      if (expr.Rank() > 0 &&
+          !Fortran::evaluate::IsSimplyContiguous(expr, getFoldingContext()))
+        TODO(loc, "genExprAddr of non contiguous variables in HLFIR");
+      fir::ExtendedValue exv =
+          translateToExtendedValue(loc, loweredExpr, context);
+      if (fir::isa_trivial(fir::getBase(exv).getType()))
+        TODO(loc, "place trivial in memory");
+      if (const auto *mutableBox = exv.getBoxOf<fir::MutableBoxValue>())
+        exv = fir::factory::genMutableBoxRead(*builder, loc, *mutableBox);
+      return exv;
     }
     return Fortran::lower::createSomeExtendedAddress(loc, *this, expr,
                                                      localSymbols, context);
@@ -564,14 +568,10 @@
       hlfir::EntityWithAttributes loweredExpr =
           Fortran::lower::convertExprToHLFIR(loc, *this, expr, localSymbols,
                                              stmtCtx);
-      if (fir::FortranVariableOpInterface variable =
-              loweredExpr.getIfVariable())
-        if (variable.isBoxValue() || !variable.isBoxAddress()) {
-          auto exv = translateToExtendedValue(loc, loweredExpr, stmtCtx);
-          return fir::factory::createBoxValue(getFirOpBuilder(), loc, exv);
-        }
-      TODO(loc,
-           "lower expression value or pointer and allocatable to HLFIR box");
+      auto exv = translateToExtendedValue(loc, loweredExpr, stmtCtx);
+      if (fir::isa_trivial(fir::getBase(exv).getType()))
+        TODO(loc, "place trivial in memory");
+      return fir::factory::createBoxValue(getFirOpBuilder(), loc, exv);
     }
     return Fortran::lower::createBoxValue(loc, *this, expr, localSymbols,
                                           stmtCtx);
diff --git a/flang/lib/Optimizer/Builder/HLFIRTools.cpp b/flang/lib/Optimizer/Builder/HLFIRTools.cpp
--- a/flang/lib/Optimizer/Builder/HLFIRTools.cpp
+++ b/flang/lib/Optimizer/Builder/HLFIRTools.cpp
@@ -76,16 +76,28 @@
   if (entity.isVariable())
     TODO(loc, "HLFIR variable to fir::ExtendedValue without a "
               "FortranVariableOpInterface");
-  if (entity.getType().isa<hlfir::ExprType>())
-    TODO(loc, "hlfir.expr to fir::ExtendedValue"); // use hlfir.associate
+  if (entity.getType().isa<hlfir::ExprType>()) {
+    hlfir::AssociateOp associate = hlfir::genAssociateExpr(
+        loc, builder, entity, entity.getType(), "adapt.valuebyref");
+    auto *bldr = &builder;
+    hlfir::CleanupFunction cleanup = [bldr, loc, associate]() -> void {
+      bldr->create<hlfir::EndAssociateOp>(loc, associate);
+    };
+    hlfir::Entity temp{associate.getBase()};
+    return {translateToExtendedValue(loc, builder, temp).first, cleanup};
+  }
   return {{static_cast<mlir::Value>(entity)}, {}};
 }
 
 mlir::Value hlfir::Entity::getFirBase() const {
-  if (fir::FortranVariableOpInterface variable = getIfVariableInterface())
+  if (fir::FortranVariableOpInterface variable = getIfVariableInterface()) {
     if (auto declareOp =
             mlir::dyn_cast<hlfir::DeclareOp>(variable.getOperation()))
       return declareOp.getOriginalBase();
+    if (auto associateOp =
+            mlir::dyn_cast<hlfir::AssociateOp>(variable.getOperation()))
+      return associateOp.getFirBase();
+  }
   return getBase();
 }
 
diff --git a/flang/test/Lower/HLFIR/calls-f77.f90 b/flang/test/Lower/HLFIR/calls-f77.f90
--- a/flang/test/Lower/HLFIR/calls-f77.f90
+++ b/flang/test/Lower/HLFIR/calls-f77.f90
@@ -27,7 +27,7 @@
 ! CHECK-LABEL: func.func @_QPcall_int_arg_expr() {
 ! CHECK:  %[[VAL_0:.*]] = arith.constant 42 : i32
 ! CHECK:  %[[VAL_1:.*]]:3 = hlfir.associate %[[VAL_0]] {uniq_name = "adapt.valuebyref"} : (i32) -> (!fir.ref<i32>, !fir.ref<i32>, i1)
-! CHECK:  fir.call @_QPtake_i4(%[[VAL_1]]#0) fastmath<contract> : (!fir.ref<i32>) -> ()
+! CHECK:  fir.call @_QPtake_i4(%[[VAL_1]]#1) fastmath<contract> : (!fir.ref<i32>) -> ()
 ! CHECK:  hlfir.end_associate %[[VAL_1]]#1, %[[VAL_1]]#2 : !fir.ref<i32>, i1
 
 subroutine call_real_arg_expr()
@@ -36,7 +36,7 @@
 ! CHECK-LABEL: func.func @_QPcall_real_arg_expr() {
 ! CHECK:  %[[VAL_0:.*]] = arith.constant 4.200000e-01 : f32
 ! CHECK:  %[[VAL_1:.*]]:3 = hlfir.associate %[[VAL_0]] {uniq_name = "adapt.valuebyref"} : (f32) -> (!fir.ref<f32>, !fir.ref<f32>, i1)
-! CHECK:  fir.call @_QPtake_r4(%[[VAL_1]]#0) fastmath<contract> : (!fir.ref<f32>) -> ()
+! CHECK:  fir.call @_QPtake_r4(%[[VAL_1]]#1) fastmath<contract> : (!fir.ref<f32>) -> ()
 ! CHECK:  hlfir.end_associate %[[VAL_1]]#1, %[[VAL_1]]#2 : !fir.ref<f32>, i1
 
 subroutine call_real_arg_var(x)
@@ -64,7 +64,7 @@
 ! CHECK:  %[[VAL_0:.*]] = arith.constant true
 ! CHECK:  %[[VAL_1:.*]] = fir.convert %[[VAL_0]] : (i1) -> !fir.logical<4>
 ! CHECK:  %[[VAL_2:.*]]:3 = hlfir.associate %[[VAL_1]] {uniq_name = "adapt.valuebyref"} : (!fir.logical<4>) -> (!fir.ref<!fir.logical<4>>, !fir.ref<!fir.logical<4>>, i1)
-! CHECK:  fir.call @_QPtake_l4(%[[VAL_2]]#0) fastmath<contract> : (!fir.ref<!fir.logical<4>>) -> ()
+! CHECK:  fir.call @_QPtake_l4(%[[VAL_2]]#1) fastmath<contract> : (!fir.ref<!fir.logical<4>>) -> ()
 ! CHECK:  hlfir.end_associate %[[VAL_2]]#1, %[[VAL_2]]#2 : !fir.ref<!fir.logical<4>>, i1
 
 subroutine call_logical_arg_expr_2()
@@ -74,7 +74,7 @@
 ! CHECK:  %[[VAL_0:.*]] = arith.constant true
 ! CHECK:  %[[VAL_1:.*]] = fir.convert %[[VAL_0]] : (i1) -> !fir.logical<8>
 ! CHECK:  %[[VAL_2:.*]]:3 = hlfir.associate %[[VAL_1]] {uniq_name = "adapt.valuebyref"} : (!fir.logical<8>) -> (!fir.ref<!fir.logical<8>>, !fir.ref<!fir.logical<8>>, i1)
-! CHECK:  fir.call @_QPtake_l8(%[[VAL_2]]#0) fastmath<contract> : (!fir.ref<!fir.logical<8>>) -> ()
+! CHECK:  fir.call @_QPtake_l8(%[[VAL_2]]#1) fastmath<contract> : (!fir.ref<!fir.logical<8>>) -> ()
 ! CHECK:  hlfir.end_associate %[[VAL_2]]#1, %[[VAL_2]]#2 : !fir.ref<!fir.logical<8>>, i1
 
 subroutine call_char_arg_var(x)
diff --git a/flang/test/Lower/HLFIR/expr-addr.f90 b/flang/test/Lower/HLFIR/expr-addr.f90
--- a/flang/test/Lower/HLFIR/expr-addr.f90
+++ b/flang/test/Lower/HLFIR/expr-addr.f90
@@ -10,3 +10,16 @@
   ! CHECK: %[[x_cast:.*]] = fir.convert %[[x]]#1 : (!fir.ref<i32>) -> !fir.ref<i64>
   ! CHECK: fir.call @_FortranAioInputInteger(%{{.*}}, %[[x_cast]], %{{.*}}) {{.*}}: (!fir.ref<i8>, !fir.ref<i64>, i32) -> i1
 end subroutine
+
+subroutine expr_to_var(c)
+  character(*) :: c
+  print *, c//c
+end subroutine
+
+! CHECK-LABEL: func.func @_QPexpr_to_var(
+! CHECK:  %[[VAL_9:.*]] = hlfir.concat %{{.*}}, %{{.*}} len %[[VAL_8:.*]] : (!fir.boxchar<1>, !fir.boxchar<1>, index) -> !hlfir.expr<!fir.char<1,?>>
+! CHECK:  %[[VAL_10:.*]]:3 = hlfir.associate %[[VAL_9]] typeparams %[[VAL_8]] {uniq_name = "adapt.valuebyref"} : (!hlfir.expr<!fir.char<1,?>>, index) -> (!fir.boxchar<1>, !fir.ref<!fir.char<1,?>>, i1)
+! CHECK:  %[[VAL_11:.*]] = fir.convert %[[VAL_10]]#1 : (!fir.ref<!fir.char<1,?>>) -> !fir.ref<i8>
+! CHECK:  %[[VAL_12:.*]] = fir.convert %[[VAL_8]] : (index) -> i64
+! CHECK:  %[[VAL_13:.*]] = fir.call @_FortranAioOutputAscii(%{{.*}}, %[[VAL_11]], %[[VAL_12]]) {{.*}} : (!fir.ref<i8>, !fir.ref<i8>, i64) -> i1
+! CHECK:  hlfir.end_associate %[[VAL_10]]#1, %[[VAL_10]]#2 : !fir.ref<!fir.char<1,?>>, i1