diff --git a/flang/lib/Semantics/runtime-type-info.cpp b/flang/lib/Semantics/runtime-type-info.cpp
--- a/flang/lib/Semantics/runtime-type-info.cpp
+++ b/flang/lib/Semantics/runtime-type-info.cpp
@@ -572,8 +572,7 @@
                     procPtrComponents.size())}));
     // Compile the "vtable" of type-bound procedure bindings
     std::uint32_t specialBitSet{0};
-    bool isAbstractType{dtSymbol->attrs().test(Attr::ABSTRACT)};
-    if (!isAbstractType) {
+    if (!dtSymbol->attrs().test(Attr::ABSTRACT)) {
       std::vector<evaluate::StructureConstructor> bindings{
           DescribeBindings(dtScope, scope)};
       AddValue(dtValues, derivedTypeSchema_, bindingDescCompName,
@@ -630,12 +629,10 @@
             !derivedTypeSpec->HasDefaultInitialization(false, false)));
     // Similarly, a flag to short-circuit destruction when not needed.
     AddValue(dtValues, derivedTypeSchema_, "nodestructionneeded"s,
-        IntExpr<1>(isAbstractType ||
-            (derivedTypeSpec && !derivedTypeSpec->HasDestruction())));
+        IntExpr<1>(derivedTypeSpec && !derivedTypeSpec->HasDestruction()));
     // Similarly, a flag to short-circuit finalization when not needed.
     AddValue(dtValues, derivedTypeSchema_, "nofinalizationneeded"s,
-        IntExpr<1>(isAbstractType ||
-            (derivedTypeSpec && !IsFinalizable(*derivedTypeSpec))));
+        IntExpr<1>(derivedTypeSpec && !IsFinalizable(*derivedTypeSpec)));
   }
   dtObject.get<ObjectEntityDetails>().set_init(MaybeExpr{
       StructureExpr(Structure(derivedTypeSchema_, std::move(dtValues)))});
diff --git a/flang/test/Semantics/typeinfo04.f90 b/flang/test/Semantics/typeinfo04.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Semantics/typeinfo04.f90
@@ -0,0 +1,26 @@
+!RUN: bbc --dump-symbols %s | FileCheck %s
+!RUN: %flang_fc1 -fdebug-dump-symbols %s | FileCheck %s
+! Ensure ABSTRACT types are properly marked for finalization &/or
+! destruction.
+module m
+  type :: finalizable
+   contains
+    final :: final
+  end type
+!CHECK: .dt.finalizable, SAVE, TARGET (CompilerCreated, ReadOnly): ObjectEntity type: TYPE(derivedtype) init:derivedtype(binding=NULL(),name=.n.finalizable,sizeinbytes=0_8,uninstantiated=NULL(),kindparameter=NULL(),lenparameterkind=NULL(),component=NULL(),procptr=NULL(),special=.s.finalizable,specialbitset=128_4,hasparent=0_1,noinitializationneeded=1_1,nodestructionneeded=0_1,nofinalizationneeded=0_1)
+  type, abstract :: t1
+  end type
+!CHECK: .dt.t1, SAVE, TARGET (CompilerCreated, ReadOnly): ObjectEntity type: TYPE(derivedtype) init:derivedtype(name=.n.t1,sizeinbytes=0_8,uninstantiated=NULL(),kindparameter=NULL(),lenparameterkind=NULL(),component=NULL(),procptr=NULL(),specialbitset=0_4,hasparent=0_1,noinitializationneeded=1_1,nodestructionneeded=1_1,nofinalizationneeded=1_1)
+  type, abstract :: t2
+    real, allocatable :: a(:)
+  end type
+!CHECK: .dt.t2, SAVE, TARGET (CompilerCreated, ReadOnly): ObjectEntity type: TYPE(derivedtype) init:derivedtype(name=.n.t2,sizeinbytes=48_8,uninstantiated=NULL(),kindparameter=NULL(),lenparameterkind=NULL(),component=.c.t2,procptr=NULL(),specialbitset=0_4,hasparent=0_1,noinitializationneeded=0_1,nodestructionneeded=0_1,nofinalizationneeded=1_1)
+  type, abstract :: t3
+    type(finalizable) :: x
+  end type
+!CHECK: .dt.t3, SAVE, TARGET (CompilerCreated, ReadOnly): ObjectEntity type: TYPE(derivedtype) init:derivedtype(name=.n.t3,sizeinbytes=0_8,uninstantiated=NULL(),kindparameter=NULL(),lenparameterkind=NULL(),component=.c.t3,procptr=NULL(),specialbitset=0_4,hasparent=0_1,noinitializationneeded=1_1,nodestructionneeded=0_1,nofinalizationneeded=0_1)
+ contains
+  impure elemental subroutine final(x)
+    type(finalizable), intent(in out) :: x
+  end
+end