diff --git a/gcc/dwarf2cfi.c b/gcc/dwarf2cfi.c
index 2fa9f325360..362ff3fdac2 100644
--- a/gcc/dwarf2cfi.c
+++ b/gcc/dwarf2cfi.c
@@ -1695,9 +1695,19 @@ dwarf2out_frame_debug_expr (rtx expr)
 	      if (fde
 		  && fde->stack_realign
 		  && REGNO (src) == STACK_POINTER_REGNUM)
-		gcc_assert (REGNO (dest) == HARD_FRAME_POINTER_REGNUM
-			    && fde->drap_reg != INVALID_REGNUM
-			    && cur_cfa->reg != dwf_regno (src));
+		{
+		  gcc_assert (REGNO (dest) == HARD_FRAME_POINTER_REGNUM
+			      && fde->drap_reg != INVALID_REGNUM
+			      && cur_cfa->reg != dwf_regno (src)
+			      && fde->rule18);
+		  fde->rule18 = 0;
+		  /* The save of hard frame pointer has been deferred
+		     until this point when Rule 18 applied.  Emit it now.  */
+		  queue_reg_save (dest, NULL_RTX, 0);
+		  /* And as the instruction modifies the hard frame pointer,
+		     flush the queue as well.  */
+		  dwarf2out_flush_queued_reg_saves ();
+		}
 	      else
 		queue_reg_save (src, dest, 0);
 	    }
@@ -1907,6 +1917,7 @@ dwarf2out_frame_debug_expr (rtx expr)
 	    {
 	      gcc_assert (cur_cfa->reg != dw_frame_pointer_regnum);
 	      cur_trace->cfa_store.offset = 0;
+	      fde->rule18 = 1;
 	    }
 
 	  if (cur_cfa->reg == dw_stack_pointer_regnum)
@@ -2041,7 +2052,17 @@ dwarf2out_frame_debug_expr (rtx expr)
 	span = NULL;
 
       if (!span)
-	queue_reg_save (src, NULL_RTX, offset);
+	{
+	  if (fde->rule18)
+	    /* Just verify the hard frame pointer save when doing dynamic
+	       realignment uses expected offset.  The actual queue_reg_save
+	       needs to be deferred until the instruction that sets
+	       hard frame pointer to stack pointer, see PR99334 for
+	       details.  */
+	    gcc_assert (known_eq (offset, 0));
+	  else
+	    queue_reg_save (src, NULL_RTX, offset);
+	}
       else
 	{
 	  /* We have a PARALLEL describing where the contents of SRC live.
@@ -2732,6 +2753,7 @@ scan_trace (dw_trace_info *trace, bool entry)
       create_trace_edges (control);
     }
 
+  gcc_assert (!cfun->fde || !cfun->fde->rule18);
   add_cfi_insn = NULL;
   cur_row = NULL;
   cur_trace = NULL;
diff --git a/gcc/dwarf2out.h b/gcc/dwarf2out.h
index d659a96e0ab..76a9c0a39a2 100644
--- a/gcc/dwarf2out.h
+++ b/gcc/dwarf2out.h
@@ -108,6 +108,12 @@ struct GTY(()) dw_fde_node {
   /* True iff dw_fde_second_begin label is in text_section or
      cold_text_section.  */
   unsigned second_in_std_section : 1;
+  /* True if Rule 18 described in dwarf2cfi.c is in action, i.e. for dynamic
+     stack realignment in between pushing of hard frame pointer to stack
+     and setting hard frame pointer to stack pointer.  The register save for
+     hard frame pointer register should be emitted only on the latter
+     instruction.  */
+  unsigned rule18 : 1;
 };