I'm using gfortran from the GCC on Leap 15.1
gcc -v
Using built-in specs.
COLLECT_GCC=gcc
COLLECT_LTO_WRAPPER=/usr/lib64/gcc/x86_64-suse-linux/7/lto-wrapper
OFFLOAD_TARGET_NAMES=hsa:nvptx-none
Target: x86_64-suse-linux
Configured with: ../configure --prefix=/usr --infodir=/usr/share/info
--mandir=/usr/share/man --libdir=/usr/lib64 --libexecdir=/usr/lib64
--enable-languages=c,c++,objc,fortran,obj-c++,ada,go
--enable-offload-targets=hsa,nvptx-none=/usr/nvptx-none, --without-cuda-driver
--enable-checking=release --disable-werror
--with-gxx-include-dir=/usr/include/c++/7 --enable-ssp --disable-libssp
--disable-libvtv --disable-libcc1 --disable-plugin
--with-bugurl=https://bugs.opensuse.org/ --with-pkgversion='SUSE Linux'
--with-slibdir=/lib64 --with-system-zlib --enable-libstdcxx-allocator=new
--disable-libstdcxx-pch --enable-version-specific-runtime-libs
--with-gcc-major-version-only --enable-linker-build-id --enable-linux-futex
--enable-gnu-indirect-function --program-suffix=-7 --without-system-libunwind
--enable-multilib --with-arch-32=x86-64 --with-tune=generic
--build=x86_64-suse-linux --host=x86_64-suse-linux
Thread model: posix
gcc version 7.5.0 (SUSE Linux) 
When linking gfortran complains about
gfortran: fatal error: -fuse-linker-plugin, but liblto_plugin.so not found
Where does gfortran search for liblto_plugin.s?