Index: lib/AST/ASTStructuralEquivalence.cpp
===================================================================
--- lib/AST/ASTStructuralEquivalence.cpp
+++ lib/AST/ASTStructuralEquivalence.cpp
@@ -540,8 +540,6 @@
     if (!IsStructurallyEquivalent(Context, Function1->getReturnType(),
                                   Function2->getReturnType()))
       return false;
-    if (Function1->getExtInfo() != Function2->getExtInfo())
-      return false;
     break;
   }
 
Index: unittests/AST/StructuralEquivalenceTest.cpp
===================================================================
--- unittests/AST/StructuralEquivalenceTest.cpp
+++ unittests/AST/StructuralEquivalenceTest.cpp
@@ -370,6 +370,15 @@
   EXPECT_FALSE(testStructuralMatch(t));
 }
 
+TEST_F(StructuralEquivalenceFunctionTest,
+    FunctionsWithDifferentAttributesButSameTypesShouldBeEqual) {
+  auto t = makeNamedDecls(
+      "__attribute__((noreturn)) void foo();",
+      "                          void foo();",
+      Lang_C);
+  EXPECT_TRUE(testStructuralMatch(t));
+}
+
 struct StructuralEquivalenceCXXMethodTest : StructuralEquivalenceTest {
 };