Index: llvm/trunk/lib/Passes/PassBuilder.cpp
===================================================================
--- llvm/trunk/lib/Passes/PassBuilder.cpp
+++ llvm/trunk/lib/Passes/PassBuilder.cpp
@@ -589,6 +589,32 @@
                                                bool DebugLogging) {
   ModulePassManager MPM(DebugLogging);
 
+  bool HasSampleProfile = PGOOpt && !PGOOpt->SampleProfileFile.empty();
+
+  // In ThinLTO mode, when flattened profile is used, all the available
+  // profile information will be annotated in PreLink phase so there is
+  // no need to load the profile again in PostLink.
+  bool LoadSampleProfile =
+      HasSampleProfile &&
+      !(FlattenedProfileUsed && Phase == ThinLTOPhase::PostLink);
+
+  // During the ThinLTO backend phase we perform early indirect call promotion
+  // here, before globalopt. Otherwise imported available_externally functions
+  // look unreferenced and are removed. If we are going to load the sample
+  // profile then defer until later.
+  // TODO: See if we can move later and consolidate with the location where
+  // we perform ICP when we are loading a sample profile.
+  // TODO: We pass HasSampleProfile (whether there was a sample profile file
+  // passed to the compile) to the SamplePGO flag of ICP. This is used to
+  // determine whether the new direct calls are annotated with prof metadata.
+  // Ideally this should be determined from whether the IR is annotated with
+  // sample profile, and not whether the a sample profile was provided on the
+  // command line. E.g. for flattened profiles where we will not be reloading
+  // the sample profile in the ThinLTO backend, we ideally shouldn't have to
+  // provide the sample profile file.
+  if (Phase == ThinLTOPhase::PostLink && !LoadSampleProfile)
+    MPM.addPass(PGOIndirectCallPromotion(true /* InLTO */, HasSampleProfile));
+
   // Do basic inference of function attributes from known properties of system
   // libraries and other oracles.
   MPM.addPass(InferFunctionAttrsPass());
@@ -609,21 +635,16 @@
   // More details about SamplePGO design can be found in:
   // https://research.google.com/pubs/pub45290.html
   // FIXME: revisit how SampleProfileLoad/Inliner/ICP is structured.
-  if (PGOOpt && !PGOOpt->SampleProfileFile.empty() &&
-      Phase == ThinLTOPhase::PostLink)
+  if (LoadSampleProfile)
     EarlyFPM.addPass(InstCombinePass());
   MPM.addPass(createModuleToFunctionPassAdaptor(std::move(EarlyFPM)));
 
-  if (PGOOpt && !PGOOpt->SampleProfileFile.empty()) {
+  if (LoadSampleProfile) {
     // Annotate sample profile right after early FPM to ensure freshness of
     // the debug info.
-    // In ThinLTO mode, when flattened profile is used, all the available
-    // profile information will be annotated in PreLink phase so there is
-    // no need to load the profile again in PostLink.
-    if (!(FlattenedProfileUsed && Phase == ThinLTOPhase::PostLink))
-      MPM.addPass(SampleProfileLoaderPass(PGOOpt->SampleProfileFile,
-                                          PGOOpt->ProfileRemappingFile,
-                                          Phase == ThinLTOPhase::PreLink));
+    MPM.addPass(SampleProfileLoaderPass(PGOOpt->SampleProfileFile,
+                                        PGOOpt->ProfileRemappingFile,
+                                        Phase == ThinLTOPhase::PreLink));
     // Do not invoke ICP in the ThinLTOPrelink phase as it makes it hard
     // for the profile annotation to be accurate in the ThinLTO backend.
     if (Phase != ThinLTOPhase::PreLink)
@@ -632,7 +653,7 @@
       // imported available_externally functions look unreferenced and are
       // removed.
       MPM.addPass(PGOIndirectCallPromotion(Phase == ThinLTOPhase::PostLink,
-                                           true));
+                                           true /* SamplePGO */));
   }
 
   // Interprocedural constant propagation now that basic cleanup has occurred
@@ -990,15 +1011,6 @@
   // Force any function attributes we want the rest of the pipeline to observe.
   MPM.addPass(ForceFunctionAttrsPass());
 
-  // During the ThinLTO backend phase we perform early indirect call promotion
-  // here, before globalopt. Otherwise imported available_externally functions
-  // look unreferenced and are removed.
-  // FIXME: move this into buildModuleSimplificationPipeline to merge the logic
-  //        with SamplePGO.
-  if (!PGOOpt || PGOOpt->SampleProfileFile.empty())
-    MPM.addPass(PGOIndirectCallPromotion(true /* InLTO */,
-                                         false /* SamplePGO */));
-
   // Add the core simplification pipeline.
   MPM.addPass(buildModuleSimplificationPipeline(Level, ThinLTOPhase::PostLink,
                                                 DebugLogging));
Index: llvm/trunk/test/Other/new-pm-thinlto-defaults.ll
===================================================================
--- llvm/trunk/test/Other/new-pm-thinlto-defaults.ll
+++ llvm/trunk/test/Other/new-pm-thinlto-defaults.ll
@@ -55,13 +55,13 @@
 ; CHECK-EP-PIPELINE-START-NEXT: Running pass: NoOpModulePass
 ; CHECK-DIS-NEXT: Running pass: ModuleToFunctionPassAdaptor<{{.*}}AddDiscriminatorsPass{{.*}}>
 ; CHECK-DIS-NEXT: Running analysis: InnerAnalysisManagerProxy
+; CHECK-O-NEXT: Running pass: PassManager<{{.*}}Module{{.*}}>
+; CHECK-O-NEXT: Starting llvm::Module pass manager run.
 ; CHECK-POSTLINK-O-NEXT: Running pass: PGOIndirectCallPromotion
 ; CHECK-POSTLINK-O-NEXT: Running analysis: ProfileSummaryAnalysis
 ; CHECK-POSTLINK-O-NEXT: Running analysis: InnerAnalysisManagerProxy
 ; CHECK-POSTLINK-O-NEXT: Running analysis: OptimizationRemarkEmitterAnalysis
 ; CHECK-POSTLINK-O-NEXT: Running analysis: PassInstrumentationAnalysis
-; CHECK-O-NEXT: Running pass: PassManager<{{.*}}Module{{.*}}>
-; CHECK-O-NEXT: Starting llvm::Module pass manager run.
 ; CHECK-O-NEXT: Running pass: InferFunctionAttrsPass
 ; CHECK-O-NEXT: Running analysis: TargetLibraryAnalysis
 ; CHECK-O-NEXT: Running pass: ModuleToFunctionPassAdaptor<{{.*}}PassManager{{.*}}>