Index: lib/CodeGen/MicrosoftCXXABI.cpp
===================================================================
--- lib/CodeGen/MicrosoftCXXABI.cpp
+++ lib/CodeGen/MicrosoftCXXABI.cpp
@@ -3824,9 +3824,8 @@
 static void emitCXXDestructor(CodeGenModule &CGM, const CXXDestructorDecl *dtor,
                               StructorType dtorType) {
   // The complete destructor is equivalent to the base destructor for
-  // classes with no virtual bases or classes that have dllimport attribute,
-  // so try to emit it as an alias.
-  if ((!dtor->getParent()->getNumVBases() || dtor->hasAttr<DLLImportAttr>()) &&
+  // classes with no virtual bases, so try to emit it as an alias.
+  if (!dtor->getParent()->getNumVBases() &&
       (dtorType == StructorType::Complete || dtorType == StructorType::Base)) {
     bool ProducedAlias = !CGM.TryEmitDefinitionAsAlias(
         GlobalDecl(dtor, Dtor_Complete), GlobalDecl(dtor, Dtor_Base));
Index: test/CodeGenCXX/dllimport-base.cpp
===================================================================
--- test/CodeGenCXX/dllimport-base.cpp
+++ test/CodeGenCXX/dllimport-base.cpp
@@ -7,8 +7,7 @@
 
 namespace test1 {
 struct __declspec(dllimport) VirtualClass {
-public:
-  virtual ~VirtualClass(){};
+  virtual ~VirtualClass();
 };
 
 int main() {
@@ -18,14 +17,12 @@
 } // namespace test1
 
 namespace test2 {
-class BaseClass {
-public:
-  virtual ~BaseClass(){};
+struct BaseClass {
+  virtual ~BaseClass();
 };
 
-class __declspec(dllimport) VirtualClass : public BaseClass {
-public:
-  virtual ~VirtualClass(){};
+struct __declspec(dllimport) VirtualClass : public BaseClass {
+  virtual ~VirtualClass();
 };
 
 int main() {
@@ -35,14 +32,13 @@
 } // namespace test2
 
 namespace test3 {
-class BaseClass {
-public:
-  virtual ~BaseClass(){};
+struct BaseClass {
+  virtual ~BaseClass();
 };
 
-class __declspec(dllimport) VirtualClass : public virtual BaseClass {
+struct __declspec(dllimport) VirtualClass : public virtual BaseClass {
 public:
-  virtual ~VirtualClass(){};
+  virtual ~VirtualClass();
 };
 
 int main() {