The C Standard, 6.7.2.1, paragraph 18 [ISO/IEC 9899:2011], says:
As a special case, the last element of a structure with more than one named member may have an incomplete array type; this is called a flexible array member. In most situations, the flexible array member is ignored. In particular, the size of the structure is as if the flexible array member were omitted except that it may have more trailing padding than the omission would imply.
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