diff --git a/flang/include/flang/Lower/Runtime.h b/flang/include/flang/Lower/Runtime.h
index e4f8954..e71496e 100644
--- a/flang/include/flang/Lower/Runtime.h
+++ b/flang/include/flang/Lower/Runtime.h
@@ -68,6 +68,9 @@
 void genPointerAssociateRemapping(fir::FirOpBuilder &, mlir::Location,
                                   mlir::Value pointer, mlir::Value target,
                                   mlir::Value bounds);
+void genPointerAssociateLowerBounds(fir::FirOpBuilder &, mlir::Location,
+                                    mlir::Value pointer, mlir::Value target,
+                                    mlir::Value lbounds);
 } // namespace lower
 } // namespace Fortran
 
diff --git a/flang/lib/Lower/Bridge.cpp b/flang/lib/Lower/Bridge.cpp
index f6745a4..c0a5aa3 100644
--- a/flang/lib/Lower/Bridge.cpp
+++ b/flang/lib/Lower/Bridge.cpp
@@ -54,6 +54,7 @@
 #include "mlir/IR/PatternMatch.h"
 #include "mlir/Parser/Parser.h"
 #include "mlir/Transforms/RegionUtils.h"
+#include "llvm/ADT/SmallVector.h"
 #include "llvm/ADT/StringSet.h"
 #include "llvm/Support/CommandLine.h"
 #include "llvm/Support/Debug.h"
@@ -2589,6 +2590,30 @@
     return Fortran::lower::createMutableBox(loc, *this, expr, localSymbols);
   }
 
+  // Create the [newRank] array with the lower bounds to be passed to the
+  // runtime as a descriptor.
+  mlir::Value createLboundArray(llvm::ArrayRef<mlir::Value> lbounds,
+                                mlir::Location loc) {
+    mlir::Type indexTy = builder->getIndexType();
+    mlir::Type boundArrayTy = fir::SequenceType::get(
+        {static_cast<int64_t>(lbounds.size())}, builder->getI64Type());
+    mlir::Value boundArray = builder->create<fir::AllocaOp>(loc, boundArrayTy);
+    mlir::Value array = builder->create<fir::UndefOp>(loc, boundArrayTy);
+    for (unsigned i = 0; i < lbounds.size(); ++i) {
+      array = builder->create<fir::InsertValueOp>(
+          loc, boundArrayTy, array, lbounds[i],
+          builder->getArrayAttr({builder->getIntegerAttr(
+              builder->getIndexType(), static_cast<int>(i))}));
+    }
+    builder->create<fir::StoreOp>(loc, array, boundArray);
+    mlir::Type boxTy = fir::BoxType::get(boundArrayTy);
+    mlir::Value ext =
+        builder->createIntegerConstant(loc, indexTy, lbounds.size());
+    llvm::SmallVector<mlir::Value> shapes = {ext};
+    mlir::Value shapeOp = builder->genShape(loc, shapes);
+    return builder->create<fir::EmboxOp>(loc, boxTy, boundArray, shapeOp);
+  }
+
   // Generate pointer assignment with possibly empty bounds-spec. R1035: a
   // bounds-spec is a lower bound value.
   void genPointerAssignment(
@@ -2606,8 +2631,18 @@
     if (lhsType && lhsType->IsPolymorphic()) {
       if (!lowerToHighLevelFIR() && explicitIterationSpace())
         TODO(loc, "polymorphic pointer assignment in FORALL");
+      llvm::SmallVector<mlir::Value> lbounds;
+      for (const Fortran::evaluate::ExtentExpr &lbExpr : lbExprs)
+        lbounds.push_back(
+            fir::getBase(genExprValue(toEvExpr(lbExpr), stmtCtx)));
       mlir::Value lhs = genExprMutableBox(loc, assign.lhs).getAddr();
       mlir::Value rhs = fir::getBase(genExprBox(loc, assign.rhs, stmtCtx));
+      if (!lbounds.empty()) {
+        mlir::Value boundsDesc = createLboundArray(lbounds, loc);
+        Fortran::lower::genPointerAssociateLowerBounds(*builder, loc, lhs, rhs,
+                                                       boundsDesc);
+        return;
+      }
       Fortran::lower::genPointerAssociate(*builder, loc, lhs, rhs);
       return;
     }
diff --git a/flang/lib/Lower/Runtime.cpp b/flang/lib/Lower/Runtime.cpp
index d4902648..54c3a4e 100644
--- a/flang/lib/Lower/Runtime.cpp
+++ b/flang/lib/Lower/Runtime.cpp
@@ -205,3 +205,16 @@
       sourceLine);
   builder.create<fir::CallOp>(loc, func, args).getResult(0);
 }
+
+void Fortran::lower::genPointerAssociateLowerBounds(fir::FirOpBuilder &builder,
+                                                    mlir::Location loc,
+                                                    mlir::Value pointer,
+                                                    mlir::Value target,
+                                                    mlir::Value lbounds) {
+  mlir::func::FuncOp func =
+      fir::runtime::getRuntimeFunc<mkRTKey(PointerAssociateLowerBounds)>(
+          loc, builder);
+  llvm::SmallVector<mlir::Value> args = fir::runtime::createArguments(
+      builder, loc, func.getFunctionType(), pointer, target, lbounds);
+  builder.create<fir::CallOp>(loc, func, args).getResult(0);
+}
diff --git a/flang/test/Lower/polymorphic.f90 b/flang/test/Lower/polymorphic.f90
index 3e9a951..dd2c616 100644
--- a/flang/test/Lower/polymorphic.f90
+++ b/flang/test/Lower/polymorphic.f90
@@ -434,6 +434,30 @@
 ! CHECK: %[[ARG2:.*]] = fir.convert %[[BOXED_BOUND_ARRAY]] : (!fir.box<!fir.array<2x1xi64>>) -> !fir.box<none>
 ! CHECK: %{{.*}} = fir.call @_FortranAPointerAssociateRemapping(%[[ARG0]], %[[ARG1]], %[[ARG2]], %{{.*}}, %{{.*}}) {{.*}} : (!fir.ref<!fir.box<none>>, !fir.box<none>, !fir.box<none>, !fir.ref<i8>, i32) -> none
 
+  subroutine pointer_assign_lower_bounds()
+    class(p1), allocatable, target :: a(:)
+    class(p1), pointer :: p(:)
+    allocate(a(100))
+    p(-50:) => a
+  end subroutine
+
+! CHECK-LABEL: func.func @_QMpolymorphic_testPpointer_assign_lower_bounds() {
+! CHECK: %[[A:.*]] = fir.alloca !fir.class<!fir.heap<!fir.array<?x!fir.type<_QMpolymorphic_testTp1{a:i32,b:i32}>>>> {bindc_name = "a", fir.target, uniq_name = "_QMpolymorphic_testFpointer_assign_lower_boundsEa"}
+! CHECK: %[[P:.*]] = fir.alloca !fir.class<!fir.ptr<!fir.array<?x!fir.type<_QMpolymorphic_testTp1{a:i32,b:i32}>>>> {bindc_name = "p", uniq_name = "_QMpolymorphic_testFpointer_assign_lower_boundsEp"}
+! CHECK: %[[LB:.*]] = arith.constant -50 : i64
+! CHECK: %[[REBOX_A:.*]] = fir.rebox %21(%23) : (!fir.class<!fir.heap<!fir.array<?x!fir.type<_QMpolymorphic_testTp1{a:i32,b:i32}>>>>, !fir.shift<1>) -> !fir.class<!fir.array<?x!fir.type<_QMpolymorphic_testTp1{a:i32,b:i32}>>>
+! CHECK: %[[LBOUND_ARRAY:.*]] = fir.alloca !fir.array<1xi64>
+! CHECK: %[[ARRAY:.*]] = fir.undefined !fir.array<1xi64>
+! CHECK: %[[ARRAY0:.*]] = fir.insert_value %[[ARRAY]], %[[LB]], [0 : index] : (!fir.array<1xi64>, i64) -> !fir.array<1xi64>
+! CHECK: fir.store %[[ARRAY0]] to %[[LBOUND_ARRAY]] : !fir.ref<!fir.array<1xi64>>
+! CHECK: %[[C1:.*]] = arith.constant 1 : index
+! CHECK: %[[LBOUND_ARRAY_SHAPE:.*]] = fir.shape %[[C1]] : (index) -> !fir.shape<1>
+! CHECK: %[[LBOUND_ARRAY_BOXED:.*]] = fir.embox %[[LBOUND_ARRAY]](%[[LBOUND_ARRAY_SHAPE]]) : (!fir.ref<!fir.array<1xi64>>, !fir.shape<1>) -> !fir.box<!fir.array<1xi64>>
+! CHECK: %[[P_BOX_NONE:.*]] = fir.convert %[[P]] : (!fir.ref<!fir.class<!fir.ptr<!fir.array<?x!fir.type<_QMpolymorphic_testTp1{a:i32,b:i32}>>>>>) -> !fir.ref<!fir.box<none>>
+! CHECK: %[[A_BOX_NONE:.*]] = fir.convert %[[REBOX_A]] : (!fir.class<!fir.array<?x!fir.type<_QMpolymorphic_testTp1{a:i32,b:i32}>>>) -> !fir.box<none>
+! CHECK: %[[LBOUNDS_BOX_NONE:.*]] = fir.convert %[[LBOUND_ARRAY_BOXED]] : (!fir.box<!fir.array<1xi64>>) -> !fir.box<none>
+! CHECK: %{{.*}} = fir.call @_FortranAPointerAssociateLowerBounds(%[[P_BOX_NONE]], %[[A_BOX_NONE]], %[[LBOUNDS_BOX_NONE]]) {{.*}} : (!fir.ref<!fir.box<none>>, !fir.box<none>, !fir.box<none>) -> none
+
   subroutine test_elemental_assign()
     type(p1) :: pa(3)
     pa = [ 1, 2, 3 ]