diff --git a/clang/test/CodeGenCXX/debug-info-namespace.cpp b/clang/test/CodeGenCXX/debug-info-namespace.cpp
--- a/clang/test/CodeGenCXX/debug-info-namespace.cpp
+++ b/clang/test/CodeGenCXX/debug-info-namespace.cpp
@@ -81,44 +81,43 @@
 // CHECK: !DINamespace(scope: null)
 // CHECK: [[CU:![0-9]+]] = distinct !DICompileUnit(
 // CHECK-SAME:                            imports: [[MODULES:![0-9]*]]
-// CHECK: [[MODULES]] = !{[[M1:![0-9]+]], [[M2:![0-9]+]], [[M3:![0-9]+]], [[M4:![0-9]+]], [[M5:![0-9]+]], [[M6:![0-9]+]], [[M7:![0-9]+]], [[M8:![0-9]+]], [[M9:![0-9]+]], [[M10:![0-9]+]], [[M11:![0-9]+]], [[M12:![0-9]+]], [[M13:![0-9]+]], [[M14:![0-9]+]], [[M15:![0-9]+]], [[M16:![0-9]+]], [[M17:![0-9]+]]
+// CHECK: [[MODULES]] = !{[[M1:![0-9]+]], [[M2:![0-9]+]], [[M3:![0-9]+]], [[M4:![0-9]+]]}
 // CHECK: [[M1]] = !DIImportedEntity(tag: DW_TAG_imported_module, scope: [[CTXT]], entity: [[NS]], file: [[FOOCPP]], line: 15)
-
 // CHECK: [[M2]] = !DIImportedEntity(tag: DW_TAG_imported_module, scope: [[CU]], entity: [[CTXT]],
 // CHECK: [[M3]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, name: "E", scope: [[CU]], entity: [[CTXT]], file: [[FOOCPP]], line: 19)
-// CHECK: [[M4]] = !DIImportedEntity(tag: DW_TAG_imported_module, scope: [[LEX2:![0-9]+]], entity: [[NS]], file: [[FOOCPP]], line: 23)
+// CHECK: [[M4]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[CTXT]], entity: [[I]]
+// CHECK: [[F1:![0-9]+]] = distinct !DISubprogram(name: "f1",{{.*}} line: 4
+// CHECK-SAME:                           DISPFlagDefinition
+// CHECK: [[FUNC:![0-9]+]] = distinct !DISubprogram(name: "func",{{.*}} DISPFlagDefinition
+// CHECK-SAME:                             retainedNodes: [[FUNC_NODES:![0-9]*]]
+// CHECK: [[FUNC_NODES]] = !{[[M5:![0-9]+]], [[M6:![0-9]+]], [[M7:![0-9]+]], [[M8:![0-9]+]], [[M9:![0-9]+]], [[M10:![0-9]+]], [[M11:![0-9]+]], [[M12:![0-9]+]], [[M13:![0-9]+]], [[M14:![0-9]+]], [[M15:![0-9]+]], [[M16:![0-9]+]], [[M17:![0-9]+]]}
+// CHECK: [[M5]] = !DIImportedEntity(tag: DW_TAG_imported_module, scope: [[LEX2:![0-9]+]], entity: [[NS]], file: [[FOOCPP]], line: 23)
 // CHECK: [[LEX2]] = distinct !DILexicalBlock(scope: [[LEX1:![0-9]+]], file: [[FOOCPP]],
 // CHECK: [[LEX1]] = distinct !DILexicalBlock(scope: [[FUNC:![0-9]+]], file: [[FOOCPP]],
-
-// CHECK: [[FUNC:![0-9]+]] = distinct !DISubprogram(name: "func",{{.*}} DISPFlagDefinition
-// CHECK: [[M5]] = !DIImportedEntity(tag: DW_TAG_imported_module, scope: [[FUNC]], entity: [[CTXT:![0-9]+]],
-// CHECK: [[M6]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[FOO:![0-9]+]], file: [[FOOCPP]], line: 27)
+// CHECK: [[M6]] = !DIImportedEntity(tag: DW_TAG_imported_module, scope: [[FUNC]], entity: [[CTXT]],
+// CHECK: [[M7]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[FOO:![0-9]+]], file: [[FOOCPP]], line: 27)
 // CHECK: [[FOO]] = !DICompositeType(tag: DW_TAG_structure_type, name: "foo",
 // CHECK-SAME:                               line: 5
 // CHECK-SAME:                               DIFlagFwdDecl
-// CHECK: [[M7]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[BAR:![0-9]+]]
+// CHECK: [[M8]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[BAR:![0-9]+]]
 // CHECK: [[BAR]] = !DICompositeType(tag: DW_TAG_structure_type, name: "bar",
 // CHECK-SAME:                               line: 6
 // CHECK-SAME:                               DIFlagFwdDecl
-
-// CHECK: [[M8]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[F1:![0-9]+]]
-// CHECK: [[F1:![0-9]+]] = distinct !DISubprogram(name: "f1",{{.*}} line: 4
-// CHECK-SAME:                           DISPFlagDefinition
-// CHECK: [[M9]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[I]]
-// CHECK: [[M10]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[BAZ:![0-9]+]]
+// CHECK: [[M9]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[F1]]
+// CHECK: [[M10]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[I]]
+// CHECK: [[M11]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[BAZ:![0-9]+]]
 // CHECK: [[BAZ]] = !DIDerivedType(tag: DW_TAG_typedef, name: "baz", scope: [[NS]], file: [[FOOCPP]],
 // CHECK-SAME:                     baseType: [[BAR]]
-// CHECK: [[M11]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, name: "X", scope: [[FUNC]], entity: [[CTXT]]
-// CHECK: [[M12]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, name: "Y", scope: [[FUNC]], entity: [[M11]]
-// CHECK: [[M13]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[VAR_DECL:![0-9]+]]
+// CHECK: [[M12]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, name: "X", scope: [[FUNC]], entity: [[CTXT]]
+// CHECK: [[M13]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, name: "Y", scope: [[FUNC]], entity: [[M12]]
+// CHECK: [[M14]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[VAR_DECL:![0-9]+]]
 // CHECK: [[VAR_DECL]] = !DIGlobalVariable(name: "var_decl", linkageName: "{{[^"]*var_decl[^"]*}}", scope: [[NS]],{{.*}} line: 8,
-// CHECK: [[M14]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[FUNC_DECL:![0-9]+]]
+// CHECK: [[M15]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[FUNC_DECL:![0-9]+]]
 // CHECK: [[FUNC_DECL]] = !DISubprogram(name: "func_decl",
 // CHECK-SAME:                          scope: [[NS]], file: [[FOOCPP]], line: 9
-// CHECK: [[M15]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[VAR_FWD:![0-9]+]]
-// CHECK: [[M16]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[FUNC_FWD:![0-9]+]]
+// CHECK: [[M16]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[VAR_FWD:![0-9]+]]
+// CHECK: [[M17]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[FUNC]], entity: [[FUNC_FWD:![0-9]+]]
 // CHECK: [[FUNC_FWD]] = distinct !DISubprogram(name: "func_fwd",{{.*}} line: 53,{{.*}} DISPFlagDefinition
-// CHECK: [[M17]] = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: [[CTXT]], entity: [[I]]
 // CHECK: distinct !DISubprogram(name: "c",{{.*}}, scope: ![[C:[0-9]+]],{{.*}}, line: 60,{{.*}} DISPFlagDefinition
 // CHECK: ![[C]] = !DINamespace(name: "C",
 
diff --git a/llvm/include/llvm/IR/DIBuilder.h b/llvm/include/llvm/IR/DIBuilder.h
--- a/llvm/include/llvm/IR/DIBuilder.h
+++ b/llvm/include/llvm/IR/DIBuilder.h
@@ -54,7 +54,7 @@
     SmallVector<TrackingMDNodeRef, 4> AllRetainTypes;
     SmallVector<DISubprogram *, 4> AllSubprograms;
     SmallVector<Metadata *, 4> AllGVs;
-    SmallVector<TrackingMDNodeRef, 4> AllImportedModules;
+    SmallVector<TrackingMDNodeRef, 4> ImportedModules;
     /// Map Macro parent (which can be DIMacroFile or nullptr) to a list of
     /// Metadata all of type DIMacroNode.
     /// DIMacroNode's with nullptr parent are DICompileUnit direct children.
@@ -64,7 +64,8 @@
     SmallVector<TrackingMDNodeRef, 4> UnresolvedNodes;
     bool AllowUnresolvedNodes;
 
-    /// Each subprogram's preserved local variables and labels.
+    /// Each subprogram's preserved local variables, labels and imported
+    /// entities.
     ///
     /// Do not use a std::vector.  Some versions of libc++ apparently copy
     /// instead of move on grow operations, and TrackingMDRef is expensive to
@@ -72,6 +73,12 @@
     DenseMap<DISubprogram *, SmallVector<TrackingMDNodeRef, 4>>
         SubprogramTrackedNodes;
 
+    SmallVectorImpl<TrackingMDNodeRef> &
+    getImportTrackingVector(const DIScope *S) {
+      return isa_and_nonnull<DILocalScope>(S)
+                 ? getSubprogramNodesTrackingVector(S)
+                 : ImportedModules;
+    }
     SmallVectorImpl<TrackingMDNodeRef> &
     getSubprogramNodesTrackingVector(const DIScope *S) {
       return SubprogramTrackedNodes[cast<DILocalScope>(S)->getSubprogram()];
diff --git a/llvm/lib/Bitcode/Reader/MetadataLoader.cpp b/llvm/lib/Bitcode/Reader/MetadataLoader.cpp
--- a/llvm/lib/Bitcode/Reader/MetadataLoader.cpp
+++ b/llvm/lib/Bitcode/Reader/MetadataLoader.cpp
@@ -15,6 +15,7 @@
 #include "llvm/ADT/DenseMap.h"
 #include "llvm/ADT/DenseSet.h"
 #include "llvm/ADT/STLFunctionalExtras.h"
+#include "llvm/ADT/SetVector.h"
 #include "llvm/ADT/SmallString.h"
 #include "llvm/ADT/SmallVector.h"
 #include "llvm/ADT/Statistic.h"
@@ -53,6 +54,7 @@
 #include <deque>
 #include <iterator>
 #include <limits>
+#include <map>
 #include <optional>
 #include <string>
 #include <tuple>
@@ -463,6 +465,9 @@
   bool NeedUpgradeToDIGlobalVariableExpression = false;
   bool NeedDeclareExpressionUpgrade = false;
 
+  /// Map DILocalScope to the enclosing DISubprogram, if any.
+  DenseMap<DILocalScope *, DISubprogram *> ParentSubprogram;
+
   /// True if metadata is being parsed for a module being ThinLTO imported.
   bool IsImporting = false;
 
@@ -521,6 +526,84 @@
     }
   }
 
+  DISubprogram *findEnclosingSubprogram(DILocalScope *S) {
+    if (!S)
+      return nullptr;
+    if (auto *SP = ParentSubprogram[S]) {
+      return SP;
+    }
+
+    DILocalScope *InitialScope = S;
+    DenseSet<DILocalScope *> Visited;
+    while (S && !isa<DISubprogram>(S)) {
+      S = dyn_cast_or_null<DILocalScope>(S->getScope());
+      if (Visited.contains(S))
+        break;
+      Visited.insert(S);
+    }
+    ParentSubprogram[InitialScope] = llvm::dyn_cast_or_null<DISubprogram>(S);
+
+    return ParentSubprogram[InitialScope];
+  }
+
+  /// Move local imports from DICompileUnit's 'imports' field to
+  /// DISubprogram's retainedNodes.
+  void upgradeCULocals() {
+    if (NamedMDNode *CUNodes = TheModule.getNamedMetadata("llvm.dbg.cu")) {
+      for (unsigned I = 0, E = CUNodes->getNumOperands(); I != E; ++I) {
+        auto *CU = dyn_cast<DICompileUnit>(CUNodes->getOperand(I));
+        if (!CU)
+          continue;
+
+        if (auto *RawImported = CU->getRawImportedEntities()) {
+          // Collect a set of imported entities to be moved.
+          SmallPtrSet<Metadata *, 8> EntitiesToRemove;
+          for (Metadata *Op : CU->getImportedEntities()->operands()) {
+            auto *IE = cast<DIImportedEntity>(Op);
+            if (auto *S = dyn_cast_or_null<DILocalScope>(IE->getScope())) {
+              EntitiesToRemove.insert(IE);
+            }
+          }
+
+          if (!EntitiesToRemove.empty()) {
+            // Make a new list of CU's 'imports'.
+            SmallVector<Metadata *> NewImports;
+            for (Metadata *Op : CU->getImportedEntities()->operands()) {
+              if (!EntitiesToRemove.contains(cast<DIImportedEntity>(Op))) {
+                NewImports.push_back(Op);
+              }
+            }
+
+            // Find DISubprogram corresponding to each entity.
+            std::map<DISubprogram *, SmallVector<Metadata *>> SPToEntities;
+            for (auto *I : EntitiesToRemove) {
+              auto *Entity = cast<DIImportedEntity>(I);
+              if (auto *SP = findEnclosingSubprogram(
+                      cast<DILocalScope>(Entity->getScope()))) {
+                SPToEntities[SP].push_back(Entity);
+              }
+            }
+
+            // Update DISubprograms' retainedNodes.
+            for (auto I = SPToEntities.begin(); I != SPToEntities.end(); ++I) {
+              auto *SP = I->first;
+              auto RetainedNodes = SP->getRetainedNodes();
+              SmallVector<Metadata *> MDs(RetainedNodes.begin(),
+                                          RetainedNodes.end());
+              MDs.append(I->second);
+              SP->replaceRetainedNodes(MDNode::get(Context, MDs));
+            }
+
+            // Remove entities with local scope from CU.
+            CU->replaceImportedEntities(MDTuple::get(Context, NewImports));
+          }
+        }
+      }
+    }
+
+    ParentSubprogram.clear();
+  }
+
   /// Remove a leading DW_OP_deref from DIExpressions in a dbg.declare that
   /// describes a function argument.
   void upgradeDeclareExpressions(Function &F) {
@@ -625,6 +708,7 @@
   void upgradeDebugInfo() {
     upgradeCUSubprograms();
     upgradeCUVariables();
+    upgradeCULocals();
   }
 
   void callMDTypeCallback(Metadata **Val, unsigned TypeID);
diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.h b/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.h
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.h
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.h
@@ -61,11 +61,6 @@
   /// The start of the unit macro info within macro section.
   MCSymbol *MacroLabelBegin;
 
-  using ImportedEntityList = SmallVector<const MDNode *, 8>;
-  using ImportedEntityMap = DenseMap<const MDNode *, ImportedEntityList>;
-
-  ImportedEntityMap ImportedEntities;
-
   /// GlobalNames - A map of globally visible named entities for this unit.
   StringMap<const DIE *> GlobalNames;
 
@@ -79,7 +74,20 @@
   // ranges/locs.
   const MCSymbol *BaseAddress = nullptr;
 
-  DenseMap<const MDNode *, DIE *> AbstractSPDies;
+  using MDNodeSetVector =
+      SetVector<const MDNode *, SmallVector<const MDNode *, 4>,
+                SmallPtrSet<const MDNode *, 4>>;
+
+  // List of entities (either static locals, types or imports) that
+  // belong to subprograms within this CU.
+  MDNodeSetVector DeferredLocalDecls;
+
+  // List of concrete lexical block scopes belong to subprograms within this CU.
+  DenseMap<const DILocalScope *, DIE *> LexicalBlockDIEs;
+
+  // List of abstract local scopes (either DISubprogram or DILexicalBlock).
+  DenseMap<const DILocalScope *, DIE *> AbstractLocalScopeDIEs;
+
   DenseMap<const DINode *, std::unique_ptr<DbgEntity>> AbstractEntities;
 
   /// DWO ID for correlating skeleton and split units.
@@ -94,10 +102,10 @@
 
   bool isDwoUnit() const override;
 
-  DenseMap<const MDNode *, DIE *> &getAbstractSPDies() {
+  DenseMap<const DILocalScope *, DIE *> &getAbstractScopeDIEs() {
     if (isDwoUnit() && !DD->shareAcrossDWOCUs())
-      return AbstractSPDies;
-    return DU->getAbstractSPDies();
+      return AbstractLocalScopeDIEs;
+    return DU->getAbstractScopeDIEs();
   }
 
   DenseMap<const DINode *, std::unique_ptr<DbgEntity>> &getAbstractEntities() {
@@ -175,17 +183,6 @@
 
   unsigned getOrCreateSourceID(const DIFile *File) override;
 
-  void addImportedEntity(const DIImportedEntity* IE) {
-    DIScope *Scope = IE->getScope();
-    assert(Scope && "Invalid Scope encoding!");
-    if (!isa<DILocalScope>(Scope))
-      // No need to add imported enities that are not local declaration.
-      return;
-
-    auto *LocalScope = cast<DILocalScope>(Scope)->getNonLexicalBlockFileScope();
-    ImportedEntities[LocalScope].push_back(IE);
-  }
-
   /// addRange - Add an address range to the list of ranges for this unit.
   void addRange(RangeSpan Range);
 
@@ -217,6 +214,11 @@
   /// attach DW_AT_low_pc/DW_AT_high_pc labels.
   DIE *constructLexicalScopeDIE(LexicalScope *Scope);
 
+  /// Get a DIE for the given DILexicalBlock.
+  /// Note that this function assumes that the DIE has been already created
+  /// and it's an error, if it hasn't.
+  DIE *getLexicalBlockDIE(const DILexicalBlock *LB);
+
   /// constructVariableDIE - Construct a DIE for the given DbgVariable.
   DIE *constructVariableDIE(DbgVariable &DV, bool Abstract = false);
 
@@ -228,6 +230,10 @@
 
   void createBaseTypeDIEs();
 
+  /// Construct a DIE for a given scope.
+  /// This instance of 'getOrCreateContextDIE()' can handle DILocalScope.
+  DIE *getOrCreateContextDIE(const DIScope *Ty) override;
+
   /// Construct a DIE for this subprogram scope.
   DIE &constructSubprogramScopeDIE(const DISubprogram *Sub,
                                    LexicalScope *Scope);
@@ -266,8 +272,9 @@
   void constructCallSiteParmEntryDIEs(DIE &CallSiteDIE,
                                       SmallVector<DbgCallSiteParam, 4> &Params);
 
-  /// Construct import_module DIE.
-  DIE *constructImportedEntityDIE(const DIImportedEntity *Module);
+  /// Get or create a DIE for an imported entity.
+  DIE *getOrCreateImportedEntityDIE(const DIImportedEntity *IE);
+  DIE *constructImportedEntityDIE(const DIImportedEntity *IE);
 
   void finishSubprogramDefinition(const DISubprogram *SP);
   void finishEntityDefinition(const DbgEntity *Entity);
@@ -364,6 +371,8 @@
   bool hasDwarfPubSections() const;
 
   void addBaseTypeRef(DIEValueList &Die, int64_t Idx);
+
+  MDNodeSetVector &getDeferredLocalDecls() { return DeferredLocalDecls; }
 };
 
 } // end namespace llvm
diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.cpp b/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.cpp
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.cpp
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.cpp
@@ -694,7 +694,7 @@
   auto *InlinedSP = getDISubprogram(DS);
   // Find the subprogram's DwarfCompileUnit in the SPMap in case the subprogram
   // was inlined from another compile unit.
-  DIE *OriginDIE = getAbstractSPDies()[InlinedSP];
+  DIE *OriginDIE = getAbstractScopeDIEs()[InlinedSP];
   assert(OriginDIE && "Unable to find original DIE for an inlined subprogram.");
 
   auto ScopeDIE = DIE::get(DIEValueAllocator, dwarf::DW_TAG_inlined_subroutine);
@@ -726,10 +726,20 @@
 DIE *DwarfCompileUnit::constructLexicalScopeDIE(LexicalScope *Scope) {
   if (DD->isLexicalScopeDIENull(Scope))
     return nullptr;
+  const auto *DS = Scope->getScopeNode();
 
   auto ScopeDIE = DIE::get(DIEValueAllocator, dwarf::DW_TAG_lexical_block);
-  if (Scope->isAbstractScope())
+  if (Scope->isAbstractScope()) {
+    assert(!getAbstractScopeDIEs().count(DS) &&
+           "Abstract DIE for this scope exists!");
+    getAbstractScopeDIEs()[DS] = ScopeDIE;
     return ScopeDIE;
+  }
+  if (!Scope->getInlinedAt()) {
+    assert(!LexicalBlockDIEs.count(DS) &&
+           "Concrete out-of-line DIE for this scope exists!");
+    LexicalBlockDIEs[DS] = ScopeDIE;
+  }
 
   attachRangesOrLowHighPC(*ScopeDIE, Scope->getRanges());
 
@@ -1097,35 +1107,35 @@
   for (DbgVariable *DV : Locals)
     ScopeDIE.addChild(constructVariableDIE(*DV, *Scope, ObjectPointer));
 
-  // Emit imported entities (skipped in gmlt-like data).
-  if (!includeMinimalInlineScopes()) {
-    for (const auto *IE : ImportedEntities[Scope->getScopeNode()])
-      ScopeDIE.addChild(constructImportedEntityDIE(cast<DIImportedEntity>(IE)));
-  }
-
   // Emit labels.
   for (DbgLabel *DL : DU->getScopeLabels().lookup(Scope))
     ScopeDIE.addChild(constructLabelDIE(*DL, *Scope));
 
+  // Track other local entities (skipped in gmlt-like data).
+  // This creates mapping between CU and a set of local declarations that
+  // should be emitted for subprograms in this CU.
+  if (!includeMinimalInlineScopes() && !Scope->getInlinedAt()) {
+    auto &LocalDecls = DD->getLocalDeclsForScope(Scope->getScopeNode());
+    DeferredLocalDecls.insert(LocalDecls.begin(), LocalDecls.end());
+  }
+
   // Emit inner lexical scopes.
-  auto needToEmitLexicalScope = [this](LexicalScope *LS) {
-    if (isa<DISubprogram>(LS->getScopeNode()))
-      return true;
-    auto Vars = DU->getScopeVariables().lookup(LS);
+  auto skipLexicalScope = [this](LexicalScope *S) -> bool {
+    if (isa<DISubprogram>(S->getScopeNode()))
+      return false;
+    auto Vars = DU->getScopeVariables().lookup(S);
     if (!Vars.Args.empty() || !Vars.Locals.empty())
-      return true;
-    if (!includeMinimalInlineScopes() &&
-        !ImportedEntities[LS->getScopeNode()].empty())
-      return true;
-    return false;
+      return false;
+    return includeMinimalInlineScopes() ||
+           DD->getLocalDeclsForScope(S->getScopeNode()).empty();
   };
   for (LexicalScope *LS : Scope->getChildren()) {
     // If the lexical block doesn't have non-scope children, skip
     // its emission and put its children directly to the parent scope.
-    if (needToEmitLexicalScope(LS))
-      constructScopeDIE(LS, ScopeDIE);
-    else
+    if (skipLexicalScope(LS))
       createAndAddScopeChildren(LS, ScopeDIE);
+    else
+      constructScopeDIE(LS, ScopeDIE);
   }
 
   return ObjectPointer;
@@ -1133,11 +1143,9 @@
 
 void DwarfCompileUnit::constructAbstractSubprogramScopeDIE(
     LexicalScope *Scope) {
-  DIE *&AbsDef = getAbstractSPDies()[Scope->getScopeNode()];
-  if (AbsDef)
-    return;
-
   auto *SP = cast<DISubprogram>(Scope->getScopeNode());
+  if (getAbstractScopeDIEs().count(SP))
+    return;
 
   DIE *ContextDIE;
   DwarfCompileUnit *ContextCU = this;
@@ -1161,14 +1169,19 @@
 
   // Passing null as the associated node because the abstract definition
   // shouldn't be found by lookup.
-  AbsDef = &ContextCU->createAndAddDIE(dwarf::DW_TAG_subprogram, *ContextDIE, nullptr);
-  ContextCU->applySubprogramAttributesToDefinition(SP, *AbsDef);
-  ContextCU->addSInt(*AbsDef, dwarf::DW_AT_inline,
+  DIE &AbsDef = ContextCU->createAndAddDIE(dwarf::DW_TAG_subprogram,
+                                           *ContextDIE, nullptr);
+
+  // Store the DIE before creating children.
+  ContextCU->getAbstractScopeDIEs()[SP] = &AbsDef;
+
+  ContextCU->applySubprogramAttributesToDefinition(SP, AbsDef);
+  ContextCU->addSInt(AbsDef, dwarf::DW_AT_inline,
                      DD->getDwarfVersion() <= 4 ? std::optional<dwarf::Form>()
                                                 : dwarf::DW_FORM_implicit_const,
                      dwarf::DW_INL_inlined);
-  if (DIE *ObjectPointer = ContextCU->createAndAddScopeChildren(Scope, *AbsDef))
-    ContextCU->addDIEEntry(*AbsDef, dwarf::DW_AT_object_pointer, *ObjectPointer);
+  if (DIE *ObjectPointer = ContextCU->createAndAddScopeChildren(Scope, AbsDef))
+    ContextCU->addDIEEntry(AbsDef, dwarf::DW_AT_object_pointer, *ObjectPointer);
 }
 
 bool DwarfCompileUnit::useGNUAnalogForDwarf5Feature() const {
@@ -1312,12 +1325,20 @@
     EntityDie = getOrCreateNameSpace(NS);
   else if (auto *M = dyn_cast<DIModule>(Entity))
     EntityDie = getOrCreateModule(M);
-  else if (auto *SP = dyn_cast<DISubprogram>(Entity))
-    EntityDie = getOrCreateSubprogramDIE(SP);
-  else if (auto *T = dyn_cast<DIType>(Entity))
+  else if (auto *SP = dyn_cast<DISubprogram>(Entity)) {
+    // If there is an abstract subprogram, refer to it. Note that this assumes
+    // that all the abstract subprograms have been already created (which is
+    // correct until imported entities get emitted in DwarfDebug::endModule()).
+    if (auto *AbsSPDie = getAbstractScopeDIEs().lookup(SP))
+      EntityDie = AbsSPDie;
+    else
+      EntityDie = getOrCreateSubprogramDIE(SP);
+  } else if (auto *T = dyn_cast<DIType>(Entity))
     EntityDie = getOrCreateTypeDIE(T);
   else if (auto *GV = dyn_cast<DIGlobalVariable>(Entity))
     EntityDie = getOrCreateGlobalVariableDIE(GV, {});
+  else if (auto *IE = dyn_cast<DIImportedEntity>(Entity))
+    EntityDie = getOrCreateImportedEntityDIE(IE);
   else
     EntityDie = getDIE(Entity);
   assert(EntityDie);
@@ -1348,9 +1369,24 @@
   return IMDie;
 }
 
+DIE *DwarfCompileUnit::getOrCreateImportedEntityDIE(
+    const DIImportedEntity *IE) {
+
+  // Check for pre-existence.
+  if (DIE *Die = getDIE(IE))
+    return Die;
+
+  DIE *ContextDIE = getOrCreateContextDIE(IE->getScope());
+  assert(ContextDIE && "Empty scope for the imported entity!");
+
+  DIE *IMDie = constructImportedEntityDIE(IE);
+  ContextDIE->addChild(IMDie);
+  return IMDie;
+}
+
 void DwarfCompileUnit::finishSubprogramDefinition(const DISubprogram *SP) {
   DIE *D = getDIE(SP);
-  if (DIE *AbsSPDIE = getAbstractSPDies().lookup(SP)) {
+  if (DIE *AbsSPDIE = getAbstractScopeDIEs().lookup(SP)) {
     if (D)
       // If this subprogram has an abstract definition, reference that
       addDIEEntry(*D, dwarf::DW_AT_abstract_origin, *AbsSPDIE);
@@ -1644,3 +1680,29 @@
     Btr.Die = &Die;
   }
 }
+
+DIE *DwarfCompileUnit::getLexicalBlockDIE(const DILexicalBlock *LB) {
+  // Assume if there is an abstract tree all the DIEs are already emitted.
+  bool isAbstract = getAbstractScopeDIEs().count(LB->getSubprogram());
+  if (isAbstract && getAbstractScopeDIEs().count(LB))
+    return getAbstractScopeDIEs()[LB];
+  assert(!isAbstract && "Missed lexical block DIE in abstract tree!");
+
+  // Return a concrete DIE if it exists or nullptr otherwise.
+  return LexicalBlockDIEs.lookup(LB);
+}
+
+DIE *DwarfCompileUnit::getOrCreateContextDIE(const DIScope *Context) {
+  if (isa_and_nonnull<DILocalScope>(Context)) {
+    if (auto *LFScope = dyn_cast<DILexicalBlockFile>(Context))
+      Context = LFScope->getNonLexicalBlockFileScope();
+    if (auto *LScope = dyn_cast<DILexicalBlock>(Context))
+      return getLexicalBlockDIE(LScope);
+
+    // Otherwise the context must be a DISubprogram.
+    auto *SPScope = cast<DISubprogram>(Context);
+    if (getAbstractScopeDIEs().count(SPScope))
+      return getAbstractScopeDIEs()[SPScope];
+  }
+  return DwarfUnit::getOrCreateContextDIE(Context);
+}
diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.h b/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.h
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.h
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.h
@@ -320,6 +320,13 @@
   /// create DIEs.
   SmallSetVector<const DISubprogram *, 16> ProcessedSPNodes;
 
+  /// Map function-local imported entities to their parent local scope
+  /// (either DILexicalBlock or DISubprogram) for a processed function
+  /// (including inlined subprograms).
+  using MDNodeSet = SetVector<const MDNode *, SmallVector<const MDNode *, 2>,
+                              SmallPtrSet<const MDNode *, 2>>;
+  DenseMap<const DILocalScope *, MDNodeSet> LocalDeclsPerLS;
+
   /// If nonnull, stores the current machine function we're processing.
   const MachineFunction *CurFn = nullptr;
 
@@ -454,9 +461,6 @@
 
   using InlinedEntity = DbgValueHistoryMap::InlinedEntity;
 
-  void ensureAbstractEntityIsCreated(DwarfCompileUnit &CU,
-                                     const DINode *Node,
-                                     const MDNode *Scope);
   void ensureAbstractEntityIsCreatedIfScoped(DwarfCompileUnit &CU,
                                              const DINode *Node,
                                              const MDNode *Scope);
@@ -596,10 +600,6 @@
   void finishUnitAttributes(const DICompileUnit *DIUnit,
                             DwarfCompileUnit &NewCU);
 
-  /// Construct imported_module or imported_declaration DIE.
-  void constructAndAddImportedEntityDIE(DwarfCompileUnit &TheCU,
-                                        const DIImportedEntity *N);
-
   /// Register a source line with debug info. Returns the unique
   /// label that was emitted and which provides correspondence to the
   /// source line list.
@@ -838,6 +838,10 @@
   /// If the \p File has an MD5 checksum, return it as an MD5Result
   /// allocated in the MCContext.
   std::optional<MD5::MD5Result> getMD5AsBytes(const DIFile *File) const;
+
+  MDNodeSet &getLocalDeclsForScope(const DILocalScope *S) {
+    return LocalDeclsPerLS[S];
+  }
 };
 
 } // end namespace llvm
diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.cpp b/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.cpp
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.cpp
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.cpp
@@ -507,7 +507,7 @@
   // well into the name table. Only do that if we are going to actually emit
   // that name.
   if (SP->getLinkageName() != "" && SP->getName() != SP->getLinkageName() &&
-      (useAllLinkageNames() || InfoHolder.getAbstractSPDies().lookup(SP)))
+      (useAllLinkageNames() || InfoHolder.getAbstractScopeDIEs().lookup(SP)))
     addAccelName(CU, SP->getLinkageName(), Die);
 
   // If this is an Objective-C selector name add it to the ObjC accelerator
@@ -1105,9 +1105,6 @@
   DwarfCompileUnit &NewCU = *OwnedUnit;
   InfoHolder.addUnit(std::move(OwnedUnit));
 
-  for (auto *IE : DIUnit->getImportedEntities())
-    NewCU.addImportedEntity(IE);
-
   // LTO with assembly output shares a single line table amongst multiple CUs.
   // To avoid the compilation directory being ambiguous, let the line table
   // explicitly describe the directory of all files, never relying on the
@@ -1130,14 +1127,6 @@
   return NewCU;
 }
 
-void DwarfDebug::constructAndAddImportedEntityDIE(DwarfCompileUnit &TheCU,
-                                                  const DIImportedEntity *N) {
-  if (isa<DILocalScope>(N->getScope()))
-    return;
-  if (DIE *D = TheCU.getOrCreateContextDIE(N->getScope()))
-    D->addChild(TheCU.constructImportedEntityDIE(N));
-}
-
 /// Sort and unique GVEs by comparing their fragment offset.
 static SmallVectorImpl<DwarfCompileUnit::GlobalExpr> &
 sortGlobalExprs(SmallVectorImpl<DwarfCompileUnit::GlobalExpr> &GVEs) {
@@ -1215,16 +1204,8 @@
   DebugLocs.setSym(Asm->createTempSymbol("loclists_table_base"));
 
   for (DICompileUnit *CUNode : M->debug_compile_units()) {
-    // FIXME: Move local imported entities into a list attached to the
-    // subprogram, then this search won't be needed and a
-    // getImportedEntities().empty() test should go below with the rest.
-    bool HasNonLocalImportedEntities = llvm::any_of(
-        CUNode->getImportedEntities(), [](const DIImportedEntity *IE) {
-          return !isa<DILocalScope>(IE->getScope());
-        });
-
-    if (!HasNonLocalImportedEntities && CUNode->getEnumTypes().empty() &&
-        CUNode->getRetainedTypes().empty() &&
+    if (CUNode->getImportedEntities().empty() &&
+        CUNode->getEnumTypes().empty() && CUNode->getRetainedTypes().empty() &&
         CUNode->getGlobalVariables().empty() && CUNode->getMacros().empty())
       continue;
 
@@ -1442,8 +1423,17 @@
     DwarfCompileUnit *CU = &*P.second;
 
     // Emit imported entities.
-    for (auto *IE : CUNode->getImportedEntities())
-      constructAndAddImportedEntityDIE(*CU, IE);
+    for (auto *IE : CUNode->getImportedEntities()) {
+      assert(!isa_and_nonnull<DILocalScope>(IE->getScope()) &&
+             "Unexpected function-local entity in 'imports' CU field.");
+      CU->getOrCreateImportedEntityDIE(IE);
+    }
+    for (const auto *D : CU->getDeferredLocalDecls()) {
+      if (auto *IE = dyn_cast<DIImportedEntity>(D))
+        CU->getOrCreateImportedEntityDIE(IE);
+      else
+        llvm_unreachable("Unexpected local retained node!");
+    }
 
     // Emit base types.
     CU->createBaseTypeDIEs();
@@ -1520,16 +1510,6 @@
   // FIXME: AbstractVariables.clear();
 }
 
-void DwarfDebug::ensureAbstractEntityIsCreated(DwarfCompileUnit &CU,
-                                               const DINode *Node,
-                                               const MDNode *ScopeNode) {
-  if (CU.getExistingAbstractEntity(Node))
-    return;
-
-  CU.createAbstractEntity(Node, LScopes.getOrCreateAbstractScope(
-                                       cast<DILocalScope>(ScopeNode)));
-}
-
 void DwarfDebug::ensureAbstractEntityIsCreatedIfScoped(DwarfCompileUnit &CU,
     const DINode *Node, const MDNode *ScopeNode) {
   if (CU.getExistingAbstractEntity(Node))
@@ -1540,6 +1520,21 @@
     CU.createAbstractEntity(Node, Scope);
 }
 
+static const DILocalScope *getRetainedNodeScope(const MDNode *N) {
+  const DIScope *S;
+  if (const auto *LV = dyn_cast<DILocalVariable>(N))
+    S = LV->getScope();
+  else if (const auto *L = dyn_cast<DILabel>(N))
+    S = L->getScope();
+  else if (const auto *IE = dyn_cast<DIImportedEntity>(N))
+    S = IE->getScope();
+  else
+    llvm_unreachable("Unexpected retained node!");
+
+  // Ensure the scope is not a DILexicalBlockFile.
+  return cast<DILocalScope>(S)->getNonLexicalBlockFileScope();
+}
+
 // Collect variable information from side table maintained by MF.
 void DwarfDebug::collectVariableInfoFromMFTable(
     DwarfCompileUnit &TheCU, DenseSet<InlinedEntity> &Processed) {
@@ -1984,19 +1979,18 @@
     createConcreteEntity(TheCU, *Scope, Label, IL.second, Sym);
   }
 
-  // Collect info for variables/labels that were optimized out.
+  // Collect info for retained nodes.
   for (const DINode *DN : SP->getRetainedNodes()) {
-    if (!Processed.insert(InlinedEntity(DN, nullptr)).second)
-      continue;
-    LexicalScope *Scope = nullptr;
-    if (auto *DV = dyn_cast<DILocalVariable>(DN)) {
-      Scope = LScopes.findLexicalScope(DV->getScope());
-    } else if (auto *DL = dyn_cast<DILabel>(DN)) {
-      Scope = LScopes.findLexicalScope(DL->getScope());
+    const auto *LS = getRetainedNodeScope(DN);
+    if (isa<DILocalVariable>(DN) || isa<DILabel>(DN)) {
+      if (!Processed.insert(InlinedEntity(DN, nullptr)).second)
+        continue;
+      LexicalScope *LexS = LScopes.findLexicalScope(LS);
+      if (LexS)
+        createConcreteEntity(TheCU, *LexS, DN, nullptr);
+    } else {
+      LocalDeclsPerLS[LS].insert(DN);
     }
-
-    if (Scope)
-      createConcreteEntity(TheCU, *Scope, DN, nullptr);
   }
 }
 
@@ -2311,27 +2305,28 @@
   }
 
 #ifndef NDEBUG
-  size_t NumAbstractScopes = LScopes.getAbstractScopesList().size();
+  size_t NumAbstractSubprograms = LScopes.getAbstractScopesList().size();
 #endif
-  // Construct abstract scopes.
   for (LexicalScope *AScope : LScopes.getAbstractScopesList()) {
     const auto *SP = cast<DISubprogram>(AScope->getScopeNode());
     for (const DINode *DN : SP->getRetainedNodes()) {
-      if (!Processed.insert(InlinedEntity(DN, nullptr)).second)
-        continue;
-
-      const MDNode *Scope = nullptr;
-      if (auto *DV = dyn_cast<DILocalVariable>(DN))
-        Scope = DV->getScope();
-      else if (auto *DL = dyn_cast<DILabel>(DN))
-        Scope = DL->getScope();
-      else
-        llvm_unreachable("Unexpected DI type!");
-
-      // Collect info for variables/labels that were optimized out.
-      ensureAbstractEntityIsCreated(TheCU, DN, Scope);
-      assert(LScopes.getAbstractScopesList().size() == NumAbstractScopes
-             && "ensureAbstractEntityIsCreated inserted abstract scopes");
+      const auto *LS = getRetainedNodeScope(DN);
+      // Ensure LexicalScope is created for the scope of this node.
+      auto *LexS = LScopes.getOrCreateAbstractScope(LS);
+      assert(LexS && "Expected the LexicalScope to be created.");
+      if (isa<DILocalVariable>(DN) || isa<DILabel>(DN)) {
+        // Collect info for variables/labels that were optimized out.
+        if (!Processed.insert(InlinedEntity(DN, nullptr)).second ||
+            TheCU.getExistingAbstractEntity(DN))
+          continue;
+        TheCU.createAbstractEntity(DN, LexS);
+      } else {
+        // Remember the node if this is a local declarations.
+        LocalDeclsPerLS[LS].insert(DN);
+      }
+      assert(
+          LScopes.getAbstractScopesList().size() == NumAbstractSubprograms &&
+          "getOrCreateAbstractScope() inserted an abstract subprogram scope");
     }
     constructAbstractSubprogramScopeDIE(TheCU, AScope);
   }
@@ -2352,6 +2347,7 @@
   // can be used cross-function)
   InfoHolder.getScopeVariables().clear();
   InfoHolder.getScopeLabels().clear();
+  LocalDeclsPerLS.clear();
   PrevLabel = nullptr;
   CurFn = nullptr;
 }
diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfFile.h b/llvm/lib/CodeGen/AsmPrinter/DwarfFile.h
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfFile.h
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfFile.h
@@ -26,6 +26,7 @@
 class DbgVariable;
 class DbgLabel;
 class DINode;
+class DILocalScope;
 class DwarfCompileUnit;
 class DwarfUnit;
 class LexicalScope;
@@ -87,7 +88,7 @@
   DenseMap<LexicalScope *, LabelList> ScopeLabels;
 
   // Collection of abstract subprogram DIEs.
-  DenseMap<const MDNode *, DIE *> AbstractSPDies;
+  DenseMap<const DILocalScope *, DIE *> AbstractLocalScopeDIEs;
   DenseMap<const DINode *, std::unique_ptr<DbgEntity>> AbstractEntities;
 
   /// Maps MDNodes for type system with the corresponding DIEs. These DIEs can
@@ -162,8 +163,8 @@
     return ScopeLabels;
   }
 
-  DenseMap<const MDNode *, DIE *> &getAbstractSPDies() {
-    return AbstractSPDies;
+  DenseMap<const DILocalScope *, DIE *> &getAbstractScopeDIEs() {
+    return AbstractLocalScopeDIEs;
   }
 
   DenseMap<const DINode *, std::unique_ptr<DbgEntity>> &getAbstractEntities() {
diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.h b/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.h
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.h
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.h
@@ -245,10 +245,10 @@
   DIE *createTypeDIE(const DIScope *Context, DIE &ContextDIE, const DIType *Ty);
 
   /// Find existing DIE or create new DIE for the given type.
-  DIE *getOrCreateTypeDIE(const MDNode *TyNode);
+  virtual DIE *getOrCreateTypeDIE(const MDNode *TyNode);
 
   /// Get context owner's DIE.
-  DIE *getOrCreateContextDIE(const DIScope *Context);
+  virtual DIE *getOrCreateContextDIE(const DIScope *Context);
 
   /// Construct DIEs for types that contain vtables.
   void constructContainingTypeDIEs();
diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp b/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp
@@ -1223,7 +1223,7 @@
          "decl has a linkage name and it is different");
   if (DeclLinkageName.empty() &&
       // Always emit it for abstract subprograms.
-      (DD->useAllLinkageNames() || DU->getAbstractSPDies().lookup(SP)))
+      (DD->useAllLinkageNames() || DU->getAbstractScopeDIEs().lookup(SP)))
     addLinkageName(SPDie, LinkageName);
 
   if (!DeclDie)
diff --git a/llvm/lib/IR/DIBuilder.cpp b/llvm/lib/IR/DIBuilder.cpp
--- a/llvm/lib/IR/DIBuilder.cpp
+++ b/llvm/lib/IR/DIBuilder.cpp
@@ -35,7 +35,7 @@
     if (const auto &GVs = CUNode->getGlobalVariables())
       AllGVs.assign(GVs.begin(), GVs.end());
     if (const auto &IMs = CUNode->getImportedEntities())
-      AllImportedModules.assign(IMs.begin(), IMs.end());
+      ImportedModules.assign(IMs.begin(), IMs.end());
     if (const auto &MNs = CUNode->getMacros())
       AllMacrosPerParent.insert({nullptr, {MNs.begin(), MNs.end()}});
   }
@@ -93,10 +93,10 @@
   if (!AllGVs.empty())
     CUNode->replaceGlobalVariables(MDTuple::get(VMContext, AllGVs));
 
-  if (!AllImportedModules.empty())
+  if (!ImportedModules.empty())
     CUNode->replaceImportedEntities(MDTuple::get(
-        VMContext, SmallVector<Metadata *, 16>(AllImportedModules.begin(),
-                                               AllImportedModules.end())));
+        VMContext, SmallVector<Metadata *, 16>(ImportedModules.begin(),
+                                               ImportedModules.end())));
 
   for (const auto &I : AllMacrosPerParent) {
     // DIMacroNode's with nullptr parent are DICompileUnit direct children.
@@ -160,7 +160,7 @@
 createImportedModule(LLVMContext &C, dwarf::Tag Tag, DIScope *Context,
                      Metadata *NS, DIFile *File, unsigned Line, StringRef Name,
                      DINodeArray Elements,
-                     SmallVectorImpl<TrackingMDNodeRef> &AllImportedModules) {
+                     SmallVectorImpl<TrackingMDNodeRef> &ImportedModules) {
   if (Line)
     assert(File && "Source location has line number but no file");
   unsigned EntitiesCount = C.pImpl->DIImportedEntitys.size();
@@ -169,7 +169,7 @@
   if (EntitiesCount < C.pImpl->DIImportedEntitys.size())
     // A new Imported Entity was just added to the context.
     // Add it to the Imported Modules list.
-    AllImportedModules.emplace_back(M);
+    ImportedModules.emplace_back(M);
   return M;
 }
 
@@ -179,7 +179,7 @@
                                                   DINodeArray Elements) {
   return ::createImportedModule(VMContext, dwarf::DW_TAG_imported_module,
                                 Context, NS, File, Line, StringRef(), Elements,
-                                AllImportedModules);
+                                getImportTrackingVector(Context));
 }
 
 DIImportedEntity *DIBuilder::createImportedModule(DIScope *Context,
@@ -188,7 +188,7 @@
                                                   DINodeArray Elements) {
   return ::createImportedModule(VMContext, dwarf::DW_TAG_imported_module,
                                 Context, NS, File, Line, StringRef(), Elements,
-                                AllImportedModules);
+                                getImportTrackingVector(Context));
 }
 
 DIImportedEntity *DIBuilder::createImportedModule(DIScope *Context, DIModule *M,
@@ -196,7 +196,7 @@
                                                   DINodeArray Elements) {
   return ::createImportedModule(VMContext, dwarf::DW_TAG_imported_module,
                                 Context, M, File, Line, StringRef(), Elements,
-                                AllImportedModules);
+                                getImportTrackingVector(Context));
 }
 
 DIImportedEntity *
@@ -207,7 +207,7 @@
   // types that have one.
   return ::createImportedModule(VMContext, dwarf::DW_TAG_imported_declaration,
                                 Context, Decl, File, Line, Name, Elements,
-                                AllImportedModules);
+                                getImportTrackingVector(Context));
 }
 
 DIFile *DIBuilder::createFile(StringRef Filename, StringRef Directory,
diff --git a/llvm/lib/IR/Verifier.cpp b/llvm/lib/IR/Verifier.cpp
--- a/llvm/lib/IR/Verifier.cpp
+++ b/llvm/lib/IR/Verifier.cpp
@@ -1383,9 +1383,11 @@
     auto *Node = dyn_cast<MDTuple>(RawNode);
     CheckDI(Node, "invalid retained nodes list", &N, RawNode);
     for (Metadata *Op : Node->operands()) {
-      CheckDI(Op && (isa<DILocalVariable>(Op) || isa<DILabel>(Op)),
-              "invalid retained nodes, expected DILocalVariable or DILabel", &N,
-              Node, Op);
+      CheckDI(Op && (isa<DILocalVariable>(Op) || isa<DILabel>(Op) ||
+                     isa<DIImportedEntity>(Op)),
+              "invalid retained nodes, expected DILocalVariable, DILabel or "
+              "DIImportedEntity",
+              &N, Node, Op);
     }
   }
   CheckDI(!hasConflictingReferenceFlags(N.getFlags()),
diff --git a/llvm/lib/Linker/IRMover.cpp b/llvm/lib/Linker/IRMover.cpp
--- a/llvm/lib/Linker/IRMover.cpp
+++ b/llvm/lib/Linker/IRMover.cpp
@@ -1211,39 +1211,7 @@
     // size inefficient.
     CU->replaceGlobalVariables(nullptr);
 
-    // Imported entities only need to be mapped in if they have local
-    // scope, as those might correspond to an imported entity inside a
-    // function being imported (any locally scoped imported entities that
-    // don't end up referenced by an imported function will not be emitted
-    // into the object). Imported entities not in a local scope
-    // (e.g. on the namespace) only need to be emitted by the originating
-    // module. Create a list of the locally scoped imported entities, and
-    // replace the source CUs imported entity list with the new list, so
-    // only those are mapped in.
-    // FIXME: Locally-scoped imported entities could be moved to the
-    // functions they are local to instead of listing them on the CU, and
-    // we would naturally only link in those needed by function importing.
-    SmallVector<TrackingMDNodeRef, 4> AllImportedModules;
-    bool ReplaceImportedEntities = false;
-    for (auto *IE : CU->getImportedEntities()) {
-      DIScope *Scope = IE->getScope();
-      assert(Scope && "Invalid Scope encoding!");
-      if (isa<DILocalScope>(Scope))
-        AllImportedModules.emplace_back(IE);
-      else
-        ReplaceImportedEntities = true;
-    }
-    if (ReplaceImportedEntities) {
-      if (!AllImportedModules.empty())
-        CU->replaceImportedEntities(MDTuple::get(
-            CU->getContext(),
-            SmallVector<Metadata *, 16>(AllImportedModules.begin(),
-                                        AllImportedModules.end())));
-      else
-        // If there were no local scope imported entities, we can map
-        // the whole list to nullptr.
-        CU->replaceImportedEntities(nullptr);
-    }
+    CU->replaceImportedEntities(nullptr);
   }
 }
 
diff --git a/llvm/test/Bitcode/DIModule-fortran-external-module.ll b/llvm/test/Bitcode/DIModule-fortran-external-module.ll
--- a/llvm/test/Bitcode/DIModule-fortran-external-module.ll
+++ b/llvm/test/Bitcode/DIModule-fortran-external-module.ll
@@ -1,6 +1,6 @@
 ; RUN: llvm-as -o - %s | llvm-dis -o - | FileCheck %s
-; CHECK: DIImportedEntity(tag: DW_TAG_imported_module, scope: !2, entity: !11, file: !3, line: 2)
-; CHECK: DIModule(scope: !2, name: "external_module", isDecl: true)
+; CHECK: DIImportedEntity(tag: DW_TAG_imported_module, scope: !2, entity: ![[MOD:[0-9]+]], file: !3, line: 2)
+; CHECK: ![[MOD]] = !DIModule(scope: !2, name: "external_module", isDecl: true)
 
 ; ModuleID = 'em.f90'
 source_filename = "em.f90"
diff --git a/llvm/test/Bitcode/upgrade-cu-locals.ll b/llvm/test/Bitcode/upgrade-cu-locals.ll
new file mode 100644
--- /dev/null
+++ b/llvm/test/Bitcode/upgrade-cu-locals.ll
@@ -0,0 +1,118 @@
+; Test moving of local imports from DICompileUnit's 'imports' to DISubprogram's 'retainedNodes'
+;
+; RUN: llvm-dis -o - %s.bc | FileCheck %s
+
+%"struct.ns::t1" = type { i8 }
+
+declare void @llvm.dbg.declare(metadata, metadata, metadata) #0
+
+declare dso_local void @_Z3pinv() local_unnamed_addr
+
+define dso_local i32 @main() local_unnamed_addr !dbg !23 {
+entry:
+  call void @llvm.dbg.declare(metadata ptr undef, metadata !39, metadata !DIExpression()), !dbg !40
+  call void @_Z3pinv(), !dbg !42
+  ret i32 0, !dbg !43
+}
+
+define dso_local i32 @main2() local_unnamed_addr !dbg !29 {
+  ret i32 0
+}
+
+attributes #0 = { nocallback nofree nosync nounwind speculatable willreturn memory(none) }
+
+!llvm.dbg.cu = !{!0, !16}
+!llvm.ident = !{!33, !33}
+!llvm.module.flags = !{!34, !35, !36, !37, !38}
+
+; CHECK: !0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !1, producer: "clang version 14.0.0", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, imports: !2,
+; CHECK: !2 = !{!3}
+; CHECK: !3 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !0, entity: !4,
+; CHECK: !4 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t4"
+
+; CHECK: !5 = !{}
+; CHECK: !6 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !7, producer: "clang version 14.0.0", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, imports: !5, nameTableKind: GNU)
+
+; CHECK: !14 = distinct !DISubprogram(name: "main", scope: !7, file: !7, line: 2, type: !15, scopeLine: 2, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !6, retainedNodes: !18)
+; CHECK: !18 = !{!19}
+; CHECK: !19 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !20, entity: !23,
+; CHECK: !20 = !DILexicalBlock(scope: !21, file: !7, line: 7, column: 35)
+; CHECK: !21 = !DILexicalBlock(scope: !22, file: !7, line: 7, column: 35)
+; CHECK: !22 = !DILexicalBlock(scope: !14, file: !7, line: 7, column: 35)
+; CHECK: !23 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t5", scope: !20,
+
+; CHECK: !25 = distinct !DISubprogram(name: "f1", linkageName: "_Z2f1v", scope: !1, file: !1, line: 3, type: !26, scopeLine: 3, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !0, retainedNodes: !28)
+; CHECK: !28 = !{!29, !32, !34}
+; CHECK: !29 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !25, entity: !30,
+; CHECK: !30 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t1",
+; CHECK: !32 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !25, entity: !33,
+; CHECK: !33 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t2",
+; CHECK: !34 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !25, entity: !35,
+; CHECK: !35 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t3",
+
+; CHECK: !40 = distinct !DISubprogram(name: "main2", scope: !7, file: !7, line: 10, type: !15, scopeLine: 10, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !6, retainedNodes: !41)
+; CHECK: !41 = !{!42, !44}
+; CHECK: !42 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !40, entity: !43,
+; CHECK: !43 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t6"
+; CHECK: !44 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !40, entity: !45,
+; CHECK: !45 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t7",
+
+
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !1, producer: "clang version 14.0.0", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, imports: !2, nameTableKind: GNU)
+!1 = !DIFile(filename: "a.cpp", directory: "/")
+!2 = !{!3, !10, !12, !14}
+
+; Move t1 to DISubprogram f1
+!3 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !4, entity: !8, file: !1, line: 3)
+!4 = distinct !DISubprogram(name: "f1", linkageName: "_Z2f1v", scope: !1, file: !1, line: 3, type: !5, scopeLine: 3, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !0, retainedNodes: !7)
+!5 = !DISubroutineType(types: !6)
+!6 = !{null}
+!7 = !{}
+!8 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t1", scope: !9, file: !1, line: 1, size: 8, flags: DIFlagTypePassByValue, elements: !7, identifier: "_ZTSN2ns2t1E")
+!9 = !DINamespace(name: "ns", scope: null)
+
+; Move t2 to DISubprogram f1
+!10 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !4, entity: !11, file: !1, line: 3)
+!11 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t2", scope: !9, file: !1, line: 1, size: 8, flags: DIFlagTypePassByValue, elements: !7, identifier: "_ZTSN2ns2t2E")
+
+; Move t3 to DISubprogram f1
+!12 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !4, entity: !13, file: !1, line: 3)
+!13 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t3", scope: !9, file: !1, line: 1, size: 8, flags: DIFlagTypePassByValue, elements: !7, identifier: "_ZTSN2ns2t3E")
+
+; Leave t4 in CU
+!14 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !0, entity: !15, file: !1, line: 3)
+!15 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t4", scope: !0, file: !1, line: 1, size: 8, flags: DIFlagTypePassByValue, elements: !7, identifier: "_ZTSN2ns2t4E")
+!16 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !17, producer: "clang version 14.0.0", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, imports: !18, nameTableKind: GNU)
+!17 = !DIFile(filename: "b.cpp", directory: "/")
+!18 = !{!19, !28, !31}
+
+; Move t5 to DISubprogram main
+!19 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !20, entity: !27, file: !1, line: 3)
+!20 = !DILexicalBlock(scope: !21, file: !17, line: 7, column: 35)
+!21 = !DILexicalBlock(scope: !22, file: !17, line: 7, column: 35)
+!22 = !DILexicalBlock(scope: !23, file: !17, line: 7, column: 35)
+!23 = distinct !DISubprogram(name: "main", scope: !17, file: !17, line: 2, type: !24, scopeLine: 2, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !16, retainedNodes: !7)
+!24 = !DISubroutineType(types: !25)
+!25 = !{!26}
+!26 = !DIBasicType(name: "int", size: 32, encoding: DW_ATE_signed)
+!27 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t5", scope: !20, file: !1, line: 1, size: 8, flags: DIFlagTypePassByValue, elements: !7, identifier: "_ZTSN2ns2t5E")
+
+; Move t6 to DISubprogram main2
+!28 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !29, entity: !30, file: !17, line: 3)
+!29 = distinct !DISubprogram(name: "main2", scope: !17, file: !17, line: 10, type: !24, scopeLine: 10, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !16, retainedNodes: !7)
+!30 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t6", scope: !29, file: !17, line: 1, size: 8, flags: DIFlagTypePassByValue, elements: !7, identifier: "_ZTSN2ns2t6E")
+
+; Move t7 to DISubprogram main2
+!31 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !29, entity: !32, file: !17, line: 3)
+!32 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t7", scope: !29, file: !17, line: 1, size: 8, flags: DIFlagTypePassByValue, elements: !7, identifier: "_ZTSN2ns2t7E")
+!33 = !{!"clang version 14.0.0"}
+!34 = !{i32 7, !"Dwarf Version", i32 4}
+!35 = !{i32 2, !"Debug Info Version", i32 3}
+!36 = !{i32 1, !"wchar_size", i32 4}
+!37 = !{i32 7, !"uwtable", i32 1}
+!38 = !{i32 7, !"frame-pointer", i32 2}
+!39 = !DILocalVariable(name: "v1", scope: !4, file: !1, line: 3, type: !8)
+!40 = !DILocation(line: 3, column: 37, scope: !4, inlinedAt: !41)
+!41 = distinct !DILocation(line: 3, column: 3, scope: !23)
+!42 = !DILocation(line: 3, column: 41, scope: !4, inlinedAt: !41)
+!43 = !DILocation(line: 4, column: 1, scope: !23)
diff --git a/llvm/test/Bitcode/upgrade-cu-locals.ll.bc b/llvm/test/Bitcode/upgrade-cu-locals.ll.bc
new file mode 100644
index 0000000000000000000000000000000000000000..0000000000000000000000000000000000000000
GIT binary patch
literal 0
Hc$@<O00001

literal 0
Hc$@<O00001

diff --git a/llvm/test/CodeGen/Generic/DbgValueAggregate.ll b/llvm/test/CodeGen/Generic/DbgValueAggregate.ll
--- a/llvm/test/CodeGen/Generic/DbgValueAggregate.ll
+++ b/llvm/test/CodeGen/Generic/DbgValueAggregate.ll
@@ -21,12 +21,12 @@
 !llvm.dbg.cu = !{!1}
 
 !0 = !{i32 2, !"Debug Info Version", i32 3}
-!1 = distinct !DICompileUnit(language: DW_LANG_Fortran90, file: !2, producer: "", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, enums: !3, retainedTypes: !3, globals: !3, imports: !4)
+!1 = distinct !DICompileUnit(language: DW_LANG_Fortran90, file: !2, producer: "", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, enums: !3, retainedTypes: !3, globals: !3)
 !2 = !DIFile(filename: "input", directory: "/")
 !3 = !{}
 !4 = !{!5}
 !5 = !DIImportedEntity(tag: DW_TAG_imported_module, scope: !6, entity: !9, file: !2, line: 18)
-!6 = distinct !DISubprogram(name: "p", scope: !1, file: !2, line: 18, type: !7, isLocal: false, isDefinition: true, scopeLine: 18, isOptimized: false, unit: !1)
+!6 = distinct !DISubprogram(name: "p", scope: !1, file: !2, line: 18, type: !7, isLocal: false, isDefinition: true, scopeLine: 18, isOptimized: false, unit: !1, retainedNodes: !4)
 !7 = !DISubroutineType(cc: DW_CC_program, types: !8)
 !8 = !{null}
 !9 = !DIModule(scope: !1, name: "mod")
diff --git a/llvm/test/DebugInfo/Generic/import-inlined-declaration.ll b/llvm/test/DebugInfo/Generic/import-inlined-declaration.ll
new file mode 100644
--- /dev/null
+++ b/llvm/test/DebugInfo/Generic/import-inlined-declaration.ll
@@ -0,0 +1,72 @@
+; RUN: %llc_dwarf -O0 -filetype=obj < %s | llvm-dwarfdump - | FileCheck --implicit-check-not "{{DW_TAG|NULL}}" %s
+
+; namespace ns {
+; inline __attribute__((always_inline))
+; void foo() { int a = 4; }
+; }
+;
+; void goo() {
+;   using ns::foo;
+;   foo();
+; }
+
+; Ensure that imported declarations reference the correct subprograms even if
+; those subprograms are inlined.
+
+; CHECK: DW_TAG_compile_unit
+; CHECK:   DW_TAG_namespace
+; CHECK:     DW_AT_name     ("ns")
+; CHECK: [[FOO:0x.*]]:     DW_TAG_subprogram
+; CHECK:       DW_AT_name   ("foo")
+; CHECK:       DW_TAG_variable
+; CHECK:       NULL
+; CHECK:     NULL
+; CHECK:   DW_TAG_base_type
+; CHECK:   DW_TAG_subprogram
+; CHECK:     DW_AT_name     ("goo")
+; CHECK:     DW_TAG_inlined_subroutine
+; CHECK:       DW_AT_abstract_origin ([[FOO]]
+; CHECK:       DW_TAG_variable
+; CHECK:       NULL
+; CHECK:     DW_TAG_imported_declaration
+; CHECK:       DW_AT_import ([[FOO]])
+; CHECK:     NULL
+; CHECK:   NULL
+
+; Function Attrs: mustprogress noinline optnone uwtable
+define dso_local void @_Z3goov() !dbg !4 {
+entry:
+  %a.i = alloca i32, align 4
+  call void @llvm.dbg.declare(metadata i32* %a.i, metadata !16, metadata !DIExpression()), !dbg !18
+  store i32 4, i32* %a.i, align 4, !dbg !18
+  ret void, !dbg !20
+}
+
+; Function Attrs: nofree nosync nounwind readnone speculatable willreturn
+declare void @llvm.dbg.declare(metadata, metadata, metadata)
+
+!llvm.dbg.cu = !{!0}
+!llvm.module.flags = !{!10, !11, !12, !13, !14}
+!llvm.ident = !{!15}
+
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !1, producer: "clang version 14.0.0", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, splitDebugInlining: false, nameTableKind: None)
+!1 = !DIFile(filename: "imported-inlined-declaration.cpp", directory: "")
+!2 = !{!3}
+!3 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !4, entity: !8, file: !1, line: 7)
+!4 = distinct !DISubprogram(name: "goo", linkageName: "_Z3goov", scope: !1, file: !1, line: 6, type: !5, scopeLine: 6, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !0, retainedNodes: !2)
+!5 = !DISubroutineType(types: !6)
+!6 = !{null}
+!7 = !{}
+!8 = distinct !DISubprogram(name: "foo", linkageName: "_ZN2ns3fooEv", scope: !9, file: !1, line: 3, type: !5, scopeLine: 3, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !0, retainedNodes: !7)
+!9 = !DINamespace(name: "ns", scope: null)
+!10 = !{i32 7, !"Dwarf Version", i32 4}
+!11 = !{i32 2, !"Debug Info Version", i32 3}
+!12 = !{i32 1, !"wchar_size", i32 4}
+!13 = !{i32 7, !"uwtable", i32 1}
+!14 = !{i32 7, !"frame-pointer", i32 2}
+!15 = !{!"clang version 14.0.0"}
+!16 = !DILocalVariable(name: "a", scope: !8, file: !1, line: 3, type: !17)
+!17 = !DIBasicType(name: "int", size: 32, encoding: DW_ATE_signed)
+!18 = !DILocation(line: 3, column: 18, scope: !8, inlinedAt: !19)
+!19 = distinct !DILocation(line: 8, column: 2, scope: !4)
+!20 = !DILocation(line: 9, column: 1, scope: !4)
diff --git a/llvm/test/DebugInfo/Generic/imported-name-inlined.ll b/llvm/test/DebugInfo/Generic/imported-name-inlined.ll
--- a/llvm/test/DebugInfo/Generic/imported-name-inlined.ll
+++ b/llvm/test/DebugInfo/Generic/imported-name-inlined.ll
@@ -13,21 +13,17 @@
 ; Ensure that top level imported declarations don't produce an extra degenerate
 ; concrete subprogram definition.
 
-; FIXME: imported entities should only be emitted to the abstract origin if one is present
-
 ; CHECK: DW_TAG_compile_unit
 ; CHECK:   DW_TAG_subprogram
 ; CHECK:     DW_AT_name ("f1")
 ; CHECK:     DW_TAG_imported_declaration
 ; CHECK:     NULL
-; CHECK:   DW_TAG_namespace
-; CHECK:     DW_TAG_subprogram
-; CHECK:     NULL
 ; CHECK:   DW_TAG_subprogram
 ; CHECK:     DW_AT_name ("f2")
 ; CHECK:     DW_TAG_inlined_subroutine
-; CHECK:       DW_TAG_imported_declaration
-; CHECK:       NULL
+; CHECK:     NULL
+; CHECK:   DW_TAG_namespace
+; CHECK:     DW_TAG_subprogram
 ; CHECK:     NULL
 ; CHECK:   NULL
 
@@ -44,12 +40,12 @@
 !llvm.module.flags = !{!10, !11, !12}
 !llvm.ident = !{!13}
 
-!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus, file: !1, producer: "clang version 6.0.0 (trunk 309061) (llvm/trunk 309076)", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, enums: !2, imports: !3)
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus, file: !1, producer: "clang version 6.0.0 (trunk 309061) (llvm/trunk 309076)", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, enums: !2)
 !1 = !DIFile(filename: "imported-name-inlined.cpp", directory: "/usr/local/google/home/blaikie/dev/scratch")
 !2 = !{}
 !3 = !{!4}
 !4 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !5, entity: !8, file: !1, line: 5)
-!5 = distinct !DISubprogram(name: "f1", linkageName: "_Z2f1v", scope: !1, file: !1, line: 4, type: !6, isLocal: false, isDefinition: true, scopeLine: 4, flags: DIFlagPrototyped, isOptimized: false, unit: !0, retainedNodes: !2)
+!5 = distinct !DISubprogram(name: "f1", linkageName: "_Z2f1v", scope: !1, file: !1, line: 4, type: !6, isLocal: false, isDefinition: true, scopeLine: 4, flags: DIFlagPrototyped, isOptimized: false, unit: !0, retainedNodes: !3)
 !6 = !DISubroutineType(types: !7)
 !7 = !{null}
 !8 = !DISubprogram(name: "f", linkageName: "_ZN2ns1fEv", scope: !9, file: !1, line: 2, type: !6, isLocal: false, isDefinition: false, flags: DIFlagPrototyped, isOptimized: false)
diff --git a/llvm/test/DebugInfo/Generic/namespace.ll b/llvm/test/DebugInfo/Generic/namespace.ll
--- a/llvm/test/DebugInfo/Generic/namespace.ll
+++ b/llvm/test/DebugInfo/Generic/namespace.ll
@@ -33,6 +33,10 @@
 ; CHECK:   DW_TAG_formal_parameter
 ; CHECK:   NULL
 
+; CHECK: [[FUNC_FWD:0x[0-9a-f]*]]:{{.*}}DW_TAG_subprogram
+; CHECK:   DW_AT_name ("func_fwd")
+; CHECK-NOT: DW_AT_declaration
+
 ; CHECK: [[BAZ:0x[0-9a-f]*]]:{{.*}}DW_TAG_typedef
 ; CHECK:   DW_AT_name ("baz")
 
@@ -43,10 +47,6 @@
 ; CHECK: [[FUNC_DECL:0x[0-9a-f]*]]:{{.*}}DW_TAG_subprogram
 ; CHECK:   DW_AT_name ("func_decl")
 ; CHECK:   DW_AT_declaration
-
-; CHECK: [[FUNC_FWD:0x[0-9a-f]*]]:{{.*}}DW_TAG_subprogram
-; CHECK:   DW_AT_name ("func_fwd")
-; CHECK-NOT: DW_AT_declaration
 ; CHECK: NULL
 
 ; CHECK: DW_TAG_imported_module
@@ -63,6 +63,12 @@
 ; CHECK:   DW_AT_MIPS_linkage_name
 ; CHECK:   DW_AT_name ("func")
 ; CHECK:   DW_TAG_formal_parameter
+; CHECK:   DW_TAG_lexical_block
+; CHECK:     DW_TAG_imported_module
+; CHECK:       DW_AT_decl_file ([[F2]])
+; CHECK:       DW_AT_decl_line (23)
+; CHECK:       DW_AT_import {{.*}}
+; CHECK:     NULL
 ; CHECK:   DW_TAG_imported_module
 ; CHECK:     DW_AT_decl_file ([[F2:.*]])
 ; CHECK:     DW_AT_decl_line (26)
@@ -113,12 +119,6 @@
 ; CHECK:     DW_AT_decl_file ([[F2]])
 ; CHECK:     DW_AT_decl_line (37)
 ; CHECK:     DW_AT_import ([[FUNC_FWD]])
-; CHECK:   DW_TAG_lexical_block
-; CHECK:     DW_TAG_imported_module
-; CHECK:       DW_AT_decl_file ([[F2]])
-; CHECK:       DW_AT_decl_line (23)
-; CHECK:       DW_AT_import {{.*}}
-; CHECK:     NULL
 ; CHECK:   NULL
 
 ; CHECK: DW_TAG_subprogram
@@ -293,7 +293,7 @@
 !18 = !DIFile(filename: "foo.cpp", directory: "/tmp")
 !19 = !DISubroutineType(types: !20)
 !20 = !{null}
-!21 = distinct !DISubprogram(name: "func", linkageName: "_Z4funcb", line: 21, isLocal: false, isDefinition: true, flags: DIFlagPrototyped, isOptimized: false, unit: !0, scopeLine: 21, file: !5, scope: !18, type: !22, retainedNodes: !2)
+!21 = distinct !DISubprogram(name: "func", linkageName: "_Z4funcb", line: 21, isLocal: false, isDefinition: true, flags: DIFlagPrototyped, isOptimized: false, unit: !0, scopeLine: 21, file: !5, scope: !18, type: !22, retainedNodes: !77)
 !22 = !DISubroutineType(types: !23)
 !23 = !{!13, !24}
 !24 = !DIBasicType(tag: DW_TAG_base_type, name: "bool", size: 8, align: 8, encoding: DW_ATE_boolean)
@@ -305,7 +305,7 @@
 !30 = !{!131, !132}
 !31 = !DIGlobalVariable(name: "i", linkageName: "_ZN1A1B1iE", line: 20, isLocal: false, isDefinition: true, scope: !6, file: !18, type: !13)
 !32 = !DIGlobalVariable(name: "var_fwd", linkageName: "_ZN1A1B7var_fwdE", line: 44, isLocal: false, isDefinition: true, scope: !6, file: !18, type: !13)
-!33 = !{!34, !35, !36, !37, !40, !41, !42, !43, !44, !45, !47, !48, !49, !51, !54, !55, !56}
+!33 = !{!34, !35, !36, !56}
 !34 = !DIImportedEntity(tag: DW_TAG_imported_module, file: !5, line: 15, scope: !7, entity: !6)
 !35 = !DIImportedEntity(tag: DW_TAG_imported_module, file: !5, line: 18, scope: !0, entity: !7)
 !36 = !DIImportedEntity(tag: DW_TAG_imported_declaration, file: !5, line: 19, name: "E", scope: !0, entity: !7)
@@ -348,5 +348,6 @@
 !73 = !DILocation(line: 47, column: 21, scope: !26)
 !74 = !DILocation(line: 0, scope: !75)
 !75 = !DILexicalBlockFile(discriminator: 0, file: !5, scope: !27)
+!77 = !{!37, !40, !41, !42, !43, !44, !45, !47, !48, !49, !51, !54, !55}
 !131 = !DIGlobalVariableExpression(var: !31, expr: !DIExpression())
 !132 = !DIGlobalVariableExpression(var: !32, expr: !DIExpression())
diff --git a/llvm/test/DebugInfo/Generic/split-dwarf-local-import.ll b/llvm/test/DebugInfo/Generic/split-dwarf-local-import.ll
new file mode 100644
--- /dev/null
+++ b/llvm/test/DebugInfo/Generic/split-dwarf-local-import.ll
@@ -0,0 +1,71 @@
+; RUN: %llc_dwarf -O1 -filetype=obj --mtriple=x86_64-unknown-linux-gnu -split-dwarf-file=%t.dwo < %s | llvm-dwarfdump -debug-info - | FileCheck %s --implicit-check-not "{{DW_TAG|NULL}}"
+
+; CHECK-LABEL: debug_info contents
+; CHECK: DW_TAG_compile_unit
+; CHECK:   DW_AT_GNU_dwo_name
+; CHECK:   DW_AT_GNU_dwo_id
+; CHECK:   DW_TAG_subprogram
+; CHECK:   DW_TAG_subprogram
+; CHECK:     DW_TAG_inlined_subroutine
+; CHECK:     NULL
+; CHECK:   NULL
+
+; CHECK-LABEL: debug_info.dwo contents
+
+; CHECK: DW_TAG_compile_unit
+; CHECK:   DW_TAG_subprogram
+; CHECK:     DW_TAG_imported_declaration
+; CHECK:     NULL
+; CHECK:   DW_TAG_subprogram
+; CHECK:     DW_TAG_inlined_subroutine
+; CHECK:     NULL
+; CHECK:   DW_TAG_namespace
+; CHECK:     DW_TAG_structure_type
+; CHECK:     NULL
+; CHECK:   DW_TAG_base_type
+; CHECK:   NULL
+
+%"struct.ns::t1" = type { i8 }
+
+declare void @llvm.dbg.declare(metadata, metadata, metadata)
+
+declare dso_local void @_Z3pinv() local_unnamed_addr
+
+define dso_local i32 @main() local_unnamed_addr !dbg !18 {
+entry:
+  call void @llvm.dbg.declare(metadata %"struct.ns::t1"* undef, metadata !22, metadata !DIExpression()), !dbg !23
+  call void @_Z3pinv(), !dbg !25
+  ret i32 0, !dbg !26
+}
+
+!llvm.dbg.cu = !{!0, !10}
+!llvm.ident = !{!12, !12}
+!llvm.module.flags = !{!13, !14, !15, !16, !17}
+
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !1, producer: "clang version 14.0.0", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, splitDebugInlining: true, nameTableKind: GNU)
+!1 = !DIFile(filename: "a.cpp", directory: "/")
+!2 = !{!3}
+!3 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !4, entity: !8, file: !1, line: 3)
+!4 = distinct !DISubprogram(name: "f1", linkageName: "_Z2f1v", scope: !1, file: !1, line: 3, type: !5, scopeLine: 3, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !0, retainedNodes: !2)
+!5 = !DISubroutineType(types: !6)
+!6 = !{null}
+!7 = !{}
+!8 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "t1", scope: !9, file: !1, line: 1, size: 8, flags: DIFlagTypePassByValue, elements: !7, identifier: "_ZTSN2ns2t1E")
+!9 = !DINamespace(name: "ns", scope: null)
+!10 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !11, producer: "clang version 14.0.0", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, splitDebugInlining: true, nameTableKind: GNU)
+!11 = !DIFile(filename: "b.cpp", directory: "/")
+!12 = !{!"clang version 14.0.0"}
+!13 = !{i32 7, !"Dwarf Version", i32 4}
+!14 = !{i32 2, !"Debug Info Version", i32 3}
+!15 = !{i32 1, !"wchar_size", i32 4}
+!16 = !{i32 7, !"uwtable", i32 1}
+!17 = !{i32 7, !"frame-pointer", i32 2}
+!18 = distinct !DISubprogram(name: "main", scope: !11, file: !11, line: 2, type: !19, scopeLine: 2, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !10, retainedNodes: !7)
+!19 = !DISubroutineType(types: !20)
+!20 = !{!21}
+!21 = !DIBasicType(name: "int", size: 32, encoding: DW_ATE_signed)
+!22 = !DILocalVariable(name: "v1", scope: !4, file: !1, line: 3, type: !8)
+!23 = !DILocation(line: 3, column: 37, scope: !4, inlinedAt: !24)
+!24 = distinct !DILocation(line: 3, column: 3, scope: !18)
+!25 = !DILocation(line: 3, column: 41, scope: !4, inlinedAt: !24)
+!26 = !DILocation(line: 4, column: 1, scope: !18)
diff --git a/llvm/test/DebugInfo/Generic/split-dwarf-local-import2.ll b/llvm/test/DebugInfo/Generic/split-dwarf-local-import2.ll
new file mode 100644
--- /dev/null
+++ b/llvm/test/DebugInfo/Generic/split-dwarf-local-import2.ll
@@ -0,0 +1,40 @@
+; RUN: %llc_dwarf --mtriple=x86_64-unknown-linux-gnu -split-dwarf-file=%t.dwo < %s | FileCheck %s
+
+; Ensure function-local DW_TAG_imported_declaration get skipped if its parent subprogram was not emitted.
+; CHECK-NOT: DW_TAG_imported_declaration
+
+define void @f1() !dbg !13 {
+lbl:
+  ret void, !dbg !16
+}
+
+define void @f2() !dbg !22 {
+lbl:
+  ret void, !dbg !23
+}
+
+!llvm.dbg.cu = !{!0, !2, !10}
+!llvm.module.flags = !{!12}
+
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !1, emissionKind: FullDebug)
+!1 = !DIFile(filename: "a.cc", directory: "")
+!2 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !3, emissionKind: FullDebug)
+!3 = !DIFile(filename: "b.cc", directory: "")
+!4 = !{!5}
+!5 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !6, entity: !7)
+!6 = !DISubprogram(scope: null, spFlags: DISPFlagOptimized, retainedNodes: !4)
+!7 = !DINamespace(scope: !2)
+!8 = !DISubroutineType(types: !9)
+!9 = !{}
+!10 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !11, emissionKind: FullDebug)
+!11 = !DIFile(filename: "c.cc", directory: "")
+!12 = !{i32 2, !"Debug Info Version", i32 3}
+!13 = distinct !DISubprogram(scope: null, type: !8, spFlags: DISPFlagDefinition, unit: !0)
+!16 = !DILocation(line: 0, scope: !17, inlinedAt: !18)
+!17 = distinct !DISubprogram(scope: null, unit: !10)
+!18 = !DILocation(line: 0, scope: !21)
+!21 = !DILexicalBlockFile(scope: !13, discriminator: 0)
+!22 = distinct !DISubprogram(scope: null, type: !8, spFlags: DISPFlagDefinition, unit: !0)
+!23 = !DILocation(line: 0, scope: !24, inlinedAt: !25)
+!24 = distinct !DISubprogram(scope: null, unit: !2)
+!25 = !DILocation(line: 0, scope: !22)
diff --git a/llvm/test/DebugInfo/Generic/split-dwarf-local-import3.ll b/llvm/test/DebugInfo/Generic/split-dwarf-local-import3.ll
new file mode 100644
--- /dev/null
+++ b/llvm/test/DebugInfo/Generic/split-dwarf-local-import3.ll
@@ -0,0 +1,67 @@
+; UNSUPPORTED: target={{.*}}-aix{{.*}}
+; RUN: %llc_dwarf --mtriple=x86_64-unknown-linux-gnu -O1 -filetype=obj -split-dwarf-file=%t.dwo < %s \
+; RUN:   | llvm-dwarfdump -debug-info -                           \
+; RUN:   | FileCheck %s --implicit-check-not "{{DW_TAG|NULL}}"
+
+; Ensure that the imported entity 'nn::A' gets emitted in 'foo()'s abstract tree
+; in the destination (where 'foo()' was inlined) compile unit.
+
+; CHECK-LABEL: .debug_info contents
+; CHECK: DW_TAG_skeleton_unit
+; CHECK:   DW_AT_dwo_name
+
+; CHECK-LABEL: .debug_info.dwo contents:
+; CHECK: DW_TAG_compile_unit
+; CHECK:   DW_AT_name ("test.cpp")
+; CHECK:   DW_AT_dwo_name
+
+; CHECK:   [[ABSTRACT_FOO:0x[0-9a-f]+]]: DW_TAG_subprogram
+; CHECK:     DW_AT_name	("foo")
+; CHECK:     DW_TAG_imported_declaration
+; CHECK:       DW_AT_import  ([[A:0x[0-9a-f]+]])
+; CHECK:     NULL
+
+; CHECK:   DW_TAG_base_type
+; CHECK:     DW_AT_name	("int")
+
+; CHECK:   DW_TAG_subprogram
+; CHECK:     DW_AT_name	("main")
+; CHECK:     DW_TAG_inlined_subroutine
+; CHECK:       DW_AT_abstract_origin ([[ABSTRACT_FOO]] "_Z3foov")
+; CHECK:     NULL
+
+; CHECK:   DW_TAG_namespace
+; CHECK:     DW_AT_name	("nn")
+; CHECK:     [[A]]: DW_TAG_variable
+; CHECK:       DW_AT_name	("A")
+; CHECK:     NULL
+; CHECK:   NULL
+
+define dso_local noundef i32 @main() local_unnamed_addr !dbg !20 {
+entry:
+  ret i32 42, !dbg !21
+}
+
+!llvm.dbg.cu = !{!0, !2}
+!llvm.module.flags = !{!13, !14}
+!llvm.ident = !{!19, !19}
+
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !1, producer: "clang version 15.0.0", isOptimized: true, runtimeVersion: 0, splitDebugFilename: "test.dwo", emissionKind: FullDebug, splitDebugInlining: false, nameTableKind: GNU)
+!1 = !DIFile(filename: "test.cpp", directory: "/", checksumkind: CSK_MD5, checksum: "e7c2808ee27614e496499d55e4b37962")
+!2 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !3, producer: "clang version 15.0.0", isOptimized: true, runtimeVersion: 0, splitDebugFilename: "cu1.dwo", emissionKind: FullDebug, splitDebugInlining: false, nameTableKind: GNU)
+!3 = !DIFile(filename: "cu1.cpp", directory: "/", checksumkind: CSK_MD5, checksum: "c0b84240ef5682b87083b33cf9038171")
+!4 = !{!5}
+!5 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !6, entity: !11, file: !3, line: 5)
+!6 = distinct !DISubprogram(name: "foo", linkageName: "_Z3foov", scope: !3, file: !3, line: 5, type: !7, scopeLine: 5, flags: DIFlagPrototyped | DIFlagAllCallsDescribed, spFlags: DISPFlagDefinition | DISPFlagOptimized, unit: !2, retainedNodes: !4)
+!7 = !DISubroutineType(types: !8)
+!8 = !{!9}
+!9 = !DIBasicType(name: "int", size: 32, encoding: DW_ATE_signed)
+!10 = !{}
+!11 = distinct !DIGlobalVariable(name: "A", linkageName: "_ZN2nn1AE", scope: !12, file: !3, line: 2, type: !9, isLocal: false, isDefinition: true)
+!12 = !DINamespace(name: "nn", scope: null)
+!13 = !{i32 7, !"Dwarf Version", i32 5}
+!14 = !{i32 2, !"Debug Info Version", i32 3}
+!19 = !{!"clang version 15.0.0"}
+!20 = distinct !DISubprogram(name: "main", scope: !1, file: !1, line: 3, type: !7, scopeLine: 3, flags: DIFlagPrototyped | DIFlagAllCallsDescribed, spFlags: DISPFlagDefinition | DISPFlagOptimized, unit: !0, retainedNodes: !10)
+!21 = !DILocation(line: 4, column: 3, scope: !6, inlinedAt: !22)
+!22 = !DILocation(line: 4, column: 3, scope: !20)
diff --git a/llvm/test/DebugInfo/Generic/verifier-invalid-disubprogram.ll b/llvm/test/DebugInfo/Generic/verifier-invalid-disubprogram.ll
--- a/llvm/test/DebugInfo/Generic/verifier-invalid-disubprogram.ll
+++ b/llvm/test/DebugInfo/Generic/verifier-invalid-disubprogram.ll
@@ -38,7 +38,7 @@
 define void @invalid_retained_nodes_list() !dbg !10 { ret void }
 !10 = distinct !DISubprogram(retainedNodes: !0)
 
-; CHECK: invalid retained nodes, expected DILocalVariable or DILabel
+; CHECK: invalid retained nodes, expected DILocalVariable, DILabel or DIImportedEntity
 define void @invalid_retained_nodes_expected() !dbg !11 { ret void }
 !11 = distinct !DISubprogram(retainedNodes: !{!0})
 
diff --git a/llvm/test/DebugInfo/X86/dimodule-external-fortran.ll b/llvm/test/DebugInfo/X86/dimodule-external-fortran.ll
--- a/llvm/test/DebugInfo/X86/dimodule-external-fortran.ll
+++ b/llvm/test/DebugInfo/X86/dimodule-external-fortran.ll
@@ -73,13 +73,13 @@
 !3 = !DIFile(filename: "em.f90", directory: "tests")
 !4 = !DISubroutineType(types: !5)
 !5 = !{null}
-!6 = distinct !DICompileUnit(language: DW_LANG_Fortran95, file: !3, producer: "Intel(R) Fortran 21.0-2165", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, enums: !7, globals: !8, imports: !9, splitDebugInlining: false, nameTableKind: None)
+!6 = distinct !DICompileUnit(language: DW_LANG_Fortran95, file: !3, producer: "Intel(R) Fortran 21.0-2165", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, enums: !7, globals: !8, splitDebugInlining: false, nameTableKind: None)
 !7 = !{}
 !8 = !{!0}
-!9 = !{!10}
+!9 = !{}
 !10 = !DIImportedEntity(tag: DW_TAG_imported_module, scope: !2, entity: !11, file: !3, line: 2)
 !11 = !DIModule(scope: !2, name: "external_module", isDecl: true)
-!12 = !{!13}
+!12 = !{!10, !13}
 !13 = !DILocalVariable(name: "x", scope: !2, file: !3, line: 5, type: !14)
 !14 = !DIBasicType(name: "REAL*4", size: 32, encoding: DW_ATE_float)
 !15 = !{i32 2, !"Debug Info Version", i32 3}
diff --git a/llvm/test/DebugInfo/X86/dwarfdump-DIImportedEntity_elements.ll b/llvm/test/DebugInfo/X86/dwarfdump-DIImportedEntity_elements.ll
--- a/llvm/test/DebugInfo/X86/dwarfdump-DIImportedEntity_elements.ll
+++ b/llvm/test/DebugInfo/X86/dwarfdump-DIImportedEntity_elements.ll
@@ -81,7 +81,7 @@
 !1 = distinct !DIGlobalVariable(name: "var1", scope: !2, file: !3, line: 2, type: !9, isLocal: false, isDefinition: true)
 !2 = !DIModule(scope: !4, name: "mymod", file: !3, line: 1)
 !3 = !DIFile(filename: "DIImportedEntity_elements.f90", directory: "/tmp")
-!4 = distinct !DICompileUnit(language: DW_LANG_Fortran90, file: !3, producer: " F90 Flang - 1.5 2017-05-01", isOptimized: false, flags: "'+flang usemodulealias.f90 -g -S -emit-llvm'", runtimeVersion: 0, emissionKind: FullDebug, enums: !5, retainedTypes: !5, globals: !6, imports: !12, nameTableKind: None)
+!4 = distinct !DICompileUnit(language: DW_LANG_Fortran90, file: !3, producer: " F90 Flang - 1.5 2017-05-01", isOptimized: false, flags: "'+flang usemodulealias.f90 -g -S -emit-llvm'", runtimeVersion: 0, emissionKind: FullDebug, enums: !5, retainedTypes: !5, globals: !6, nameTableKind: None)
 !5 = !{}
 !6 = !{!0, !7, !10}
 !7 = !DIGlobalVariableExpression(var: !8, expr: !DIExpression(DW_OP_plus_uconst, 4))
@@ -91,7 +91,7 @@
 !11 = distinct !DIGlobalVariable(name: "var3", scope: !2, file: !3, line: 4, type: !9, isLocal: false, isDefinition: true)
 !12 = !{!13}
 !13 = !DIImportedEntity(tag: DW_TAG_imported_module, scope: !14, entity: !2, file: !3, line: 10, elements: !19)
-!14 = distinct !DISubprogram(name: "use_renamed", scope: !15, file: !3, line: 10, type: !18, scopeLine: 10, flags: DIFlagAllCallsDescribed, spFlags: DISPFlagLocalToUnit | DISPFlagDefinition, unit: !4)
+!14 = distinct !DISubprogram(name: "use_renamed", scope: !15, file: !3, line: 10, type: !18, scopeLine: 10, flags: DIFlagAllCallsDescribed, spFlags: DISPFlagLocalToUnit | DISPFlagDefinition, unit: !4, retainedNodes: !12)
 !15 = distinct !DISubprogram(name: "main", scope: !4, file: !3, line: 7, type: !16, scopeLine: 7, flags: DIFlagAllCallsDescribed, spFlags: DISPFlagDefinition | DISPFlagMainSubprogram, unit: !4)
 !16 = !DISubroutineType(cc: DW_CC_program, types: !17)
 !17 = !{null}
diff --git a/llvm/test/DebugInfo/X86/fission-inline.ll b/llvm/test/DebugInfo/X86/fission-inline.ll
--- a/llvm/test/DebugInfo/X86/fission-inline.ll
+++ b/llvm/test/DebugInfo/X86/fission-inline.ll
@@ -97,7 +97,7 @@
 !llvm.module.flags = !{!22, !23}
 !llvm.ident = !{!24}
 
-!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus, producer: "clang version 3.6.0 ", isOptimized: false, splitDebugFilename: "fission-inline.dwo", emissionKind: FullDebug, file: !1, enums: !2, retainedTypes: !3, globals: !2, imports: !18)
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus, producer: "clang version 3.6.0 ", isOptimized: false, splitDebugFilename: "fission-inline.dwo", emissionKind: FullDebug, file: !1, enums: !2, retainedTypes: !3, globals: !2)
 !1 = !DIFile(filename: "fission-inline.cpp", directory: "/tmp/dbginfo")
 !2 = !{}
 !3 = !{!4}
@@ -106,7 +106,7 @@
 !6 = !DISubprogram(name: "f3", linkageName: "_ZN3foo2f3Ez", line: 4, isLocal: false, isDefinition: false, flags: DIFlagPrototyped, isOptimized: false, scopeLine: 4, file: !1, scope: !4, type: !7)
 !7 = !DISubroutineType(types: !8)
 !8 = !{null, null}
-!10 = distinct !DISubprogram(name: "f3", linkageName: "_ZN3foo2f3Ez", line: 15, isLocal: false, isDefinition: true, flags: DIFlagPrototyped, isOptimized: false, unit: !0, scopeLine: 15, file: !1, scope: !4, type: !7, declaration: !6, retainedNodes: !2)
+!10 = distinct !DISubprogram(name: "f3", linkageName: "_ZN3foo2f3Ez", line: 15, isLocal: false, isDefinition: true, flags: DIFlagPrototyped, isOptimized: false, unit: !0, scopeLine: 15, file: !1, scope: !4, type: !7, declaration: !6, retainedNodes: !18)
 !11 = distinct !DISubprogram(name: "f2<int>", linkageName: "_ZN3foo2f2IiEEvv", line: 10, isLocal: false, isDefinition: true, flags: DIFlagPrototyped, isOptimized: false, unit: !0, scopeLine: 10, file: !1, scope: !4, type: !12, templateParams: !14, declaration: !17, retainedNodes: !2)
 !12 = !DISubroutineType(types: !13)
 !13 = !{null}
diff --git a/llvm/test/DebugInfo/X86/fission-local-import.ll b/llvm/test/DebugInfo/X86/fission-local-import.ll
--- a/llvm/test/DebugInfo/X86/fission-local-import.ll
+++ b/llvm/test/DebugInfo/X86/fission-local-import.ll
@@ -16,12 +16,12 @@
 !llvm.module.flags = !{!9, !10, !11}
 !llvm.ident = !{!12}
 
-!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus, file: !1, producer: "clang version 8.0.0 (trunk 349508) (llvm/trunk 349520)", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, enums: !2, imports: !3, nameTableKind: None)
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus, file: !1, producer: "clang version 8.0.0 (trunk 349508) (llvm/trunk 349520)", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, enums: !2, nameTableKind: None)
 !1 = !DIFile(filename: "test.cpp", directory: "/usr/local/google/home/blaikie/dev/scratch")
 !2 = !{}
 !3 = !{!4}
 !4 = !DIImportedEntity(tag: DW_TAG_imported_module, scope: !5, entity: !8, file: !1, line: 2)
-!5 = distinct !DISubprogram(name: "test", linkageName: "_Z4testv", scope: !1, file: !1, line: 2, type: !6, scopeLine: 2, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !0, retainedNodes: !2)
+!5 = distinct !DISubprogram(name: "test", linkageName: "_Z4testv", scope: !1, file: !1, line: 2, type: !6, scopeLine: 2, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !0, retainedNodes: !3)
 !6 = !DISubroutineType(types: !7)
 !7 = !{null}
 !8 = !DINamespace(name: "ns1", scope: null)
diff --git a/llvm/test/DebugInfo/X86/fission-no-inline-gsym.ll b/llvm/test/DebugInfo/X86/fission-no-inline-gsym.ll
--- a/llvm/test/DebugInfo/X86/fission-no-inline-gsym.ll
+++ b/llvm/test/DebugInfo/X86/fission-no-inline-gsym.ll
@@ -53,7 +53,7 @@
 !llvm.module.flags = !{!22, !23}
 !llvm.ident = !{!24}
 
-!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus, producer: "clang version 3.6.0 ", isOptimized: false, splitDebugFilename: "fission-inline.dwo",  emissionKind: FullDebug, splitDebugInlining: false, file: !1, enums: !2, retainedTypes: !3, globals: !2, imports: !18)
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus, producer: "clang version 3.6.0 ", isOptimized: false, splitDebugFilename: "fission-inline.dwo",  emissionKind: FullDebug, splitDebugInlining: false, file: !1, enums: !2, retainedTypes: !3, globals: !2)
 !1 = !DIFile(filename: "fission-inline.cpp", directory: "")
 !2 = !{}
 !3 = !{!4}
@@ -62,7 +62,7 @@
 !6 = !DISubprogram(name: "f3", linkageName: "_ZN3foo2f3Ez", line: 4, isLocal: false, isDefinition: false, flags: DIFlagPrototyped, isOptimized: false, scopeLine: 4, file: !1, scope: !4, type: !7)
 !7 = !DISubroutineType(types: !8)
 !8 = !{null, null}
-!10 = distinct !DISubprogram(name: "f3", linkageName: "_ZN3foo2f3Ez", line: 15, isLocal: false, isDefinition: true, flags: DIFlagPrototyped, isOptimized: false, unit: !0, scopeLine: 15, file: !1, scope: !4, type: !7, declaration: !6, retainedNodes: !2)
+!10 = distinct !DISubprogram(name: "f3", linkageName: "_ZN3foo2f3Ez", line: 15, isLocal: false, isDefinition: true, flags: DIFlagPrototyped, isOptimized: false, unit: !0, scopeLine: 15, file: !1, scope: !4, type: !7, declaration: !6, retainedNodes: !18)
 !11 = distinct !DISubprogram(name: "f2<int>", linkageName: "_ZN3foo2f2IiEEvv", line: 10, isLocal: false, isDefinition: true, flags: DIFlagPrototyped, isOptimized: false, unit: !0, scopeLine: 10, file: !1, scope: !4, type: !12, templateParams: !14, declaration: !17, retainedNodes: !2)
 !12 = !DISubroutineType(types: !13)
 !13 = !{null}
diff --git a/llvm/test/DebugInfo/X86/lexical-block-file-inline.ll b/llvm/test/DebugInfo/X86/lexical-block-file-inline.ll
--- a/llvm/test/DebugInfo/X86/lexical-block-file-inline.ll
+++ b/llvm/test/DebugInfo/X86/lexical-block-file-inline.ll
@@ -119,10 +119,10 @@
 !llvm.module.flags = !{!15, !16}
 !llvm.ident = !{!17}
 
-!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus, file: !1, producer: "clang version 3.9.0 (trunk 264349)", isOptimized: false, runtimeVersion: 0, emissionKind: 1, enums: !2, imports: !10)
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus, file: !1, producer: "clang version 3.9.0 (trunk 264349)", isOptimized: false, runtimeVersion: 0, emissionKind: 1, enums: !2)
 !1 = !DIFile(filename: "test.cpp", directory: "/")
 !2 = !{}
-!4 = distinct !DISubprogram(name: "bar", linkageName: "_Z3barv", scope: !1, file: !1, line: 2, type: !5, isLocal: false, isDefinition: true, scopeLine: 2, flags: DIFlagPrototyped, isOptimized: false, unit: !0, retainedNodes: !2)
+!4 = distinct !DISubprogram(name: "bar", linkageName: "_Z3barv", scope: !1, file: !1, line: 2, type: !5, isLocal: false, isDefinition: true, scopeLine: 2, flags: DIFlagPrototyped, isOptimized: false, unit: !0, retainedNodes: !10)
 !5 = !DISubroutineType(types: !6)
 !6 = !{!7}
 !7 = !DIBasicType(name: "int", size: 32, align: 32, encoding: DW_ATE_signed)
diff --git a/llvm/test/DebugInfo/X86/namelist2.ll b/llvm/test/DebugInfo/X86/namelist2.ll
--- a/llvm/test/DebugInfo/X86/namelist2.ll
+++ b/llvm/test/DebugInfo/X86/namelist2.ll
@@ -41,7 +41,7 @@
 !1 = distinct !DIGlobalVariable(name: "aa", scope: !2, file: !3, line: 2, type: !9, isLocal: false, isDefinition: true)
 !2 = !DIModule(scope: !4, name: "mm", file: !3, line: 1)
 !3 = !DIFile(filename: "namelist2.f90", directory: "/dir")
-!4 = distinct !DICompileUnit(language: DW_LANG_Fortran90, file: !3, producer: " F90 Flang - 1.5 2017-05-01", isOptimized: false, flags: "'+flang -g namelist2.f90 -S -emit-llvm'", runtimeVersion: 0, emissionKind: FullDebug, enums: !5, retainedTypes: !5, globals: !6, imports: !14, nameTableKind: None)
+!4 = distinct !DICompileUnit(language: DW_LANG_Fortran90, file: !3, producer: " F90 Flang - 1.5 2017-05-01", isOptimized: false, flags: "'+flang -g namelist2.f90 -S -emit-llvm'", runtimeVersion: 0, emissionKind: FullDebug, enums: !5, retainedTypes: !5, globals: !6, nameTableKind: None)
 !5 = !{}
 !6 = !{!0, !7, !10}
 !7 = !DIGlobalVariableExpression(var: !8, expr: !DIExpression(DW_OP_plus_uconst, 4))
@@ -53,7 +53,7 @@
 !13 = !{!1, !8}
 !14 = !{!15}
 !15 = !DIImportedEntity(tag: DW_TAG_imported_module, scope: !16, entity: !2, file: !3, line: 6)
-!16 = distinct !DISubprogram(name: "test", scope: !4, file: !3, line: 6, type: !17, scopeLine: 6, flags: DIFlagAllCallsDescribed, spFlags: DISPFlagDefinition, unit: !4)
+!16 = distinct !DISubprogram(name: "test", scope: !4, file: !3, line: 6, type: !17, scopeLine: 6, flags: DIFlagAllCallsDescribed, spFlags: DISPFlagDefinition, unit: !4, retainedNodes: !14)
 !17 = !DISubroutineType(types: !18)
 !18 = !{null}
 !19 = !{i32 2, !"Dwarf Version", i32 4}
diff --git a/llvm/test/DebugInfo/omit-empty.ll b/llvm/test/DebugInfo/omit-empty.ll
--- a/llvm/test/DebugInfo/omit-empty.ll
+++ b/llvm/test/DebugInfo/omit-empty.ll
@@ -6,15 +6,15 @@
 !llvm.dbg.cu = !{!0, !5}
 !llvm.module.flags = !{!3, !4}
 
-!0 = distinct !DICompileUnit(language: DW_LANG_C99, file: !1, producer: "LLVM", isOptimized: false, runtimeVersion: 2, emissionKind: FullDebug, enums: !2, retainedTypes: !2, globals: !2, imports: !2)
+!0 = distinct !DICompileUnit(language: DW_LANG_C99, file: !1, producer: "LLVM", isOptimized: false, runtimeVersion: 2, emissionKind: FullDebug, enums: !2, retainedTypes: !2, globals: !2)
 !1 = !DIFile(filename: "<stdin>", directory: "/")
 !2 = !{}
 !3 = !{i32 2, !"Dwarf Version", i32 4}
 !4 = !{i32 2, !"Debug Info Version", i32 3}
-!5 = distinct !DICompileUnit(language: DW_LANG_C99, file: !1, producer: "LLVM", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, imports: !6)
+!5 = distinct !DICompileUnit(language: DW_LANG_C99, file: !1, producer: "LLVM", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug)
 !6 = !{!7}
 !7 = !DIImportedEntity(tag: DW_TAG_imported_module, scope: !8, entity: !8, file: !1, line: 3)
-!8 = distinct !DISubprogram(name: "f2", linkageName: "_Z2f2v", scope: !1, file: !1, line: 2, type: !9, isLocal: false, isDefinition: true, scopeLine: 2, flags: DIFlagPrototyped, isOptimized: false, unit: !5, retainedNodes: !2)
+!8 = distinct !DISubprogram(name: "f2", linkageName: "_Z2f2v", scope: !1, file: !1, line: 2, type: !9, isLocal: false, isDefinition: true, scopeLine: 2, flags: DIFlagPrototyped, isOptimized: false, unit: !5, retainedNodes: !6)
 !9 = !DISubroutineType(types: !10)
 !10 = !{null}
 !11 = !DINamespace(name: "ns", scope: null)
diff --git a/llvm/test/Linker/pr26037.ll b/llvm/test/Linker/pr26037.ll
--- a/llvm/test/Linker/pr26037.ll
+++ b/llvm/test/Linker/pr26037.ll
@@ -2,12 +2,11 @@
 ; RUN: llvm-as %p/Inputs/pr26037.ll -o %t2.bc
 ; RUN: llvm-link -S -only-needed %t2.bc %t.bc | FileCheck %s
 
-; CHECK: !DIImportedEntity({{.*}}, scope: ![[B:[0-9]+]], entity: ![[A:[0-9]+]]
-; CHECK: ![[B]] = distinct !DISubprogram(name: "b"
+; CHECK: ![[CU_MAIN:[0-9]+]] = distinct !DICompileUnit(
+; CHECK: ![[CU:[0-9]+]] = distinct !DICompileUnit(
+; CHECK: !DIImportedEntity({{.*}}, scope: ![[CU]], entity: ![[A:[0-9]+]]
 ; CHECK: ![[A]] = distinct !DISubprogram(name: "a"
-; CHECK: !DIImportedEntity({{.*}}, scope: ![[LBC:[0-9]+]], entity: ![[LBD:[0-9]+]]
-; CHECK: ![[LBC]] = distinct !DILexicalBlock(scope: ![[C:[0-9]+]]
-; CHECK: ![[C]] = distinct !DISubprogram(name: "c"
+; CHECK: !DIImportedEntity({{.*}}, scope: ![[CU]], entity: ![[LBD:[0-9]+]]
 ; CHECK: ![[LBD]] = distinct !DILexicalBlock(scope: ![[D:[0-9]+]]
 ; CHECK: ![[D]] = distinct !DISubprogram(name: "d"
 
@@ -16,16 +15,6 @@
   ret void, !dbg !14
 }
 
-define void @_ZN1A1bEv() #0 !dbg !8 {
-entry:
-  ret void, !dbg !15
-}
-
-define void @_ZN1A1cEv() #0 !dbg !18 {
-entry:
-  ret void, !dbg !21
-}
-
 define void @_ZN1A1dEv() #0 !dbg !20 {
 entry:
   ret void, !dbg !22
@@ -42,18 +31,13 @@
 !5 = !DINamespace(name: "A", scope: null)
 !6 = !DISubroutineType(types: !7)
 !7 = !{null}
-!8 = distinct !DISubprogram(name: "b", linkageName: "_ZN1A1bEv", scope: !5, file: !1, line: 8, type: !6, isLocal: false, isDefinition: true, scopeLine: 8, flags: DIFlagPrototyped, isOptimized: false, unit: !0, retainedNodes: !2)
 !9 = !{!10, !16}
-!10 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !8, entity: !4, file: !1, line: 8)
+!10 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !0, entity: !4, file: !1, line: 8)
 !11 = !{i32 2, !"Dwarf Version", i32 4}
 !12 = !{i32 2, !"Debug Info Version", i32 3}
 !13 = !{!"clang version 3.8.0 (trunk 256934) (llvm/trunk 256936)"}
 !14 = !DILocation(line: 7, column: 12, scope: !4)
-!15 = !DILocation(line: 8, column: 24, scope: !8)
-!16 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !17, entity: !19, file: !1, line: 8)
-!17 = distinct !DILexicalBlock(scope: !18, file: !1, line: 9, column: 8)
-!18 = distinct !DISubprogram(name: "c", linkageName: "_ZN1A1cEv", scope: !5, file: !1, line: 9, type: !6, isLocal: false, isDefinition: true, scopeLine: 8, flags: DIFlagPrototyped, isOptimized: false, unit: !0, retainedNodes: !2)
+!16 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !0, entity: !19, file: !1, line: 8)
 !19 = distinct !DILexicalBlock(scope: !20, file: !1, line: 10, column: 8)
 !20 = distinct !DISubprogram(name: "d", linkageName: "_ZN1A1dEv", scope: !5, file: !1, line: 10, type: !6, isLocal: false, isDefinition: true, scopeLine: 8, flags: DIFlagPrototyped, isOptimized: false, unit: !0, retainedNodes: !2)
-!21 = !DILocation(line: 9, column: 8, scope: !18)
 !22 = !DILocation(line: 10, column: 8, scope: !20)
diff --git a/llvm/test/ThinLTO/X86/debuginfo-cu-import.ll b/llvm/test/ThinLTO/X86/debuginfo-cu-import.ll
--- a/llvm/test/ThinLTO/X86/debuginfo-cu-import.ll
+++ b/llvm/test/ThinLTO/X86/debuginfo-cu-import.ll
@@ -5,15 +5,13 @@
 ; RUN: opt -module-summary %p/Inputs/debuginfo-cu-import.ll -o %t2.bc
 ; RUN: llvm-lto -thinlto-action=thinlink -o %t.index.bc %t1.bc %t2.bc
 
-; Don't import enums, macros, retainedTypes or globals lists.
-; Only import local scope imported entities.
+; Don't import enums, macros, retainedTypes, globals or imports lists.
 ; RUN: llvm-lto -thinlto-action=import %t2.bc -thinlto-index=%t.index.bc -o - | llvm-dis -o - | FileCheck %s
 ; CHECK-NOT: DICompileUnit{{.*}} enums:
 ; CHECK-NOT: DICompileUnit{{.*}} macros:
 ; CHECK-NOT: DICompileUnit{{.*}} retainedTypes:
 ; CHECK-NOT: DICompileUnit{{.*}} globals:
-; CHECK: DICompileUnit{{.*}} imports: ![[IMP:[0-9]+]]
-; CHECK: ![[IMP]] = !{!{{[0-9]+}}}
+; CHECK-NOT: DICompileUnit{{.*}} imports:
 
 ; ModuleID = 'debuginfo-cu-import.c'
 source_filename = "debuginfo-cu-import.c"
@@ -50,14 +48,14 @@
 !8 = !{!9}
 !9 = !DIGlobalVariableExpression(var: !10, expr: !DIExpression())
 !10 = !DIGlobalVariable(name: "version", scope: !4, file: !1, line: 2, type: !7, isLocal: false, isDefinition: true)
-!11 = !{!12, !16}
+!11 = !{!12}
 !12 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !4, entity: !13, file: !1, line: 8)
 !13 = distinct !DISubprogram(name: "a", linkageName: "_ZN1A1aEv", scope: !4, file: !1, line: 7, type: !14, isLocal: false, isDefinition: true, scopeLine: 7, flags: DIFlagPrototyped, isOptimized: false, unit: !0, retainedNodes: !5)
 !14 = !DISubroutineType(types: !15)
 !15 = !{null}
 !16 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !17, entity: !19, file: !1, line: 8)
 !17 = distinct !DILexicalBlock(scope: !18, file: !1, line: 9, column: 8)
-!18 = distinct !DISubprogram(name: "c", linkageName: "_ZN1A1cEv", scope: !4, file: !1, line: 9, type: !14, isLocal: false, isDefinition: true, scopeLine: 8, flags: DIFlagPrototyped, isOptimized: false, unit: !0, retainedNodes: !5)
+!18 = distinct !DISubprogram(name: "c", linkageName: "_ZN1A1cEv", scope: !4, file: !1, line: 9, type: !14, isLocal: false, isDefinition: true, scopeLine: 8, flags: DIFlagPrototyped, isOptimized: false, unit: !0, retainedNodes: !33)
 !19 = distinct !DILexicalBlock(scope: !20, file: !1, line: 10, column: 8)
 !20 = distinct !DISubprogram(name: "d", linkageName: "_ZN1A1dEv", scope: !4, file: !1, line: 10, type: !14, isLocal: false, isDefinition: true, scopeLine: 8, flags: DIFlagPrototyped, isOptimized: false, unit: !0, retainedNodes: !5)
 !21 = !{!22}
@@ -72,4 +70,4 @@
 !30 = !DILocation(line: 7, column: 12, scope: !13)
 !31 = distinct !DISubprogram(name: "b", linkageName: "_ZN1A1bEv", scope: !4, file: !1, line: 8, type: !14, isLocal: true, isDefinition: true, scopeLine: 8, flags: DIFlagPrototyped, isOptimized: false, unit: !0, retainedNodes: !5)
 !32 = !DILocation(line: 8, column: 24, scope: !31)
-
+!33 = !{!16}