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
@@ -147,39 +147,51 @@
           // will optimize away this operation.
 
           omp::SectionOp *sectionOp = dyn_cast<omp::SectionOp>(&op);
-          mlir::scf::IfOp ifOp = firOpBuilder.create<mlir::scf::IfOp>(
-              sectionOp->getLoc(),
-              firOpBuilder.createIntegerConstant(
-                  sectionOp->getLoc(), firOpBuilder.getIntegerType(1), 0x1),
-              /*else*/ false);
-          firOpBuilder.setInsertionPointToStart(&ifOp.getThenRegion().front());
-
-          const Fortran::parser::OpenMPConstruct *parentOmpConstruct =
-              eval.parentConstruct->getIf<Fortran::parser::OpenMPConstruct>();
-          assert(parentOmpConstruct &&
-                 "Expected a valid enclosing OpenMP construct");
-          const Fortran::parser::OpenMPSectionsConstruct *sectionsConstruct =
-              std::get_if<Fortran::parser::OpenMPSectionsConstruct>(
-                  &parentOmpConstruct->u);
-          assert(sectionsConstruct &&
-                 "Expected an enclosing omp.sections construct");
-          const Fortran::parser::OmpClauseList &sectionsEndClauseList =
-              std::get<Fortran::parser::OmpClauseList>(
-                  std::get<Fortran::parser::OmpEndSectionsDirective>(
-                      sectionsConstruct->t)
-                      .t);
-          for (const Fortran::parser::OmpClause &otherClause :
-               sectionsEndClauseList.v)
-            if (std::get_if<Fortran::parser::OmpClause::Nowait>(&otherClause.u))
-              // Emit implicit barrier to synchronize threads and avoid data
-              // races on post-update of lastprivate variables when `nowait`
-              // clause is present.
-              firOpBuilder.create<mlir::omp::BarrierOp>(
-                  converter.getCurrentLocation());
-          firOpBuilder.setInsertionPointToStart(&ifOp.getThenRegion().front());
-          lastPrivIP = firOpBuilder.saveInsertionPoint();
-          firOpBuilder.setInsertionPoint(ifOp);
-          insPt = firOpBuilder.saveInsertionPoint();
+          if (!eval.lowerAsUnstructured()) {
+            mlir::scf::IfOp ifOp = firOpBuilder.create<mlir::scf::IfOp>(
+                sectionOp->getLoc(),
+                firOpBuilder.createIntegerConstant(
+                    sectionOp->getLoc(), firOpBuilder.getIntegerType(1), 0x1),
+                /*else*/ false);
+            firOpBuilder.setInsertionPointToStart(
+                &ifOp.getThenRegion().front());
+
+            const Fortran::parser::OpenMPConstruct *parentOmpConstruct =
+                eval.parentConstruct->getIf<Fortran::parser::OpenMPConstruct>();
+            assert(parentOmpConstruct &&
+                   "Expected a valid enclosing OpenMP construct");
+            const Fortran::parser::OpenMPSectionsConstruct *sectionsConstruct =
+                std::get_if<Fortran::parser::OpenMPSectionsConstruct>(
+                    &parentOmpConstruct->u);
+            assert(sectionsConstruct &&
+                   "Expected an enclosing omp.sections construct");
+            const Fortran::parser::OmpClauseList &sectionsEndClauseList =
+                std::get<Fortran::parser::OmpClauseList>(
+                    std::get<Fortran::parser::OmpEndSectionsDirective>(
+                        sectionsConstruct->t)
+                        .t);
+            for (const Fortran::parser::OmpClause &otherClause :
+                 sectionsEndClauseList.v)
+              if (std::get_if<Fortran::parser::OmpClause::Nowait>(
+                      &otherClause.u))
+                // Emit implicit barrier to synchronize threads and avoid data
+                // races on post-update of lastprivate variables when `nowait`
+                // clause is present.
+                firOpBuilder.create<mlir::omp::BarrierOp>(
+                    converter.getCurrentLocation());
+            firOpBuilder.setInsertionPointToStart(
+                &ifOp.getThenRegion().front());
+            lastPrivIP = firOpBuilder.saveInsertionPoint();
+            firOpBuilder.setInsertionPoint(ifOp);
+            insPt = firOpBuilder.saveInsertionPoint();
+          } else {
+            mlir::OpBuilder::InsertPoint unstructuredSectionsIP =
+                firOpBuilder.saveInsertionPoint();
+            firOpBuilder.setInsertionPointToStart(
+                &sectionOp->getRegion().back());
+            lastPrivIP = firOpBuilder.saveInsertionPoint();
+            firOpBuilder.restoreInsertionPoint(unstructuredSectionsIP);
+          }
         }
       } else if (std::is_same_v<Op, omp::WsLoopOp>) {
         omp::WsLoopOp *wsLoopOp = dyn_cast<omp::WsLoopOp>(&op);
@@ -274,9 +286,10 @@
   }
 
   bool needBarrier = false;
-  if (mlir::isa<mlir::omp::SectionOp>(op))
-    firOpBuilder.setInsertionPointToStart(&op.getRegion().back());
-  else
+  if (mlir::isa<mlir::omp::SectionOp>(op)) {
+    if (!eval.lowerAsUnstructured())
+      firOpBuilder.setInsertionPointToStart(&op.getRegion().back());
+  } else
     firOpBuilder.setInsertionPointToStart(firOpBuilder.getAllocaBlock());
   for (auto sym : privatizedSymbols) {
     privatizeSymbol(op, converter, sym, &lastPrivIP);
diff --git a/flang/test/Lower/OpenMP/sections.f90 b/flang/test/Lower/OpenMP/sections.f90
--- a/flang/test/Lower/OpenMP/sections.f90
+++ b/flang/test/Lower/OpenMP/sections.f90
@@ -217,4 +217,24 @@
 !CHECK: omp.terminator
 !CHECK: }
     !$omp end sections nowait
+
+!CHECK: omp.sections {
+!CHECK: omp.section {
+!CHECK: %[[PRIVATE_X:.*]] = fir.alloca i32 {bindc_name = "x", pinned, uniq_name = "_QFlastprivateEx"}
+!CHECK: cf.br ^bb1
+!CHECK: ^bb1:  // pred: ^bb0
+!CHECK: %[[INNER_PRIVATE_X:.*]] = fir.load %[[PRIVATE_X]] : !fir.ref<i32>
+!CHECK: %[[const:.*]] = arith.constant 1 : i32
+!CHECK: %[[result:.*]] = arith.addi %[[INNER_PRIVATE_X]], %[[const]] : i32
+!CHECK: fir.store %[[result]] to %[[PRIVATE_X]] : !fir.ref<i32>
+!CHECK: %[[loaded_value:.*]] = fir.load %[[PRIVATE_X]] : !fir.ref<i32>
+!CHECK: fir.store %[[loaded_value]] to %[[X]] : !fir.ref<i32>
+!CHECK: omp.terminator
+!CHECK: }
+!CHECK: }
+    !$omp sections lastprivate(x)
+        !$omp section
+            goto 30
+        30  x = x + 1
+    !$omp end sections
 end subroutine