diff --git a/llvm/lib/Target/PowerPC/MCTargetDesc/PPCMCTargetDesc.cpp b/llvm/lib/Target/PowerPC/MCTargetDesc/PPCMCTargetDesc.cpp
--- a/llvm/lib/Target/PowerPC/MCTargetDesc/PPCMCTargetDesc.cpp
+++ b/llvm/lib/Target/PowerPC/MCTargetDesc/PPCMCTargetDesc.cpp
@@ -201,7 +201,8 @@
 
   void finish() override {
     for (auto *Sym : UpdateOther)
-      copyLocalEntry(Sym, Sym->getVariableValue());
+      if (Sym->isVariable())
+        copyLocalEntry(Sym, Sym->getVariableValue());
   }
 
 private:
diff --git a/llvm/test/MC/PowerPC/ppc64-localentry-symbols.s b/llvm/test/MC/PowerPC/ppc64-localentry-symbols.s
--- a/llvm/test/MC/PowerPC/ppc64-localentry-symbols.s
+++ b/llvm/test/MC/PowerPC/ppc64-localentry-symbols.s
@@ -32,3 +32,8 @@
   nop
   nop
   .localentry func, 8
+
+## PR44284 Don't crash if err is redefined after .set
+.set err, _err
+.globl err
+err: