diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrConversionScope.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrConversionScope.kt
index 06c56ba98ec..b679005a6d2 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrConversionScope.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrConversionScope.kt
@@ -59,10 +59,10 @@ class Fir2IrConversionScope {
         return function
     }
 
-    private val propertyStack = mutableListOf<IrProperty>()
+    private val propertyStack = mutableListOf<Pair<IrProperty, FirProperty?>>()
 
-    fun withProperty(property: IrProperty, f: IrProperty.() -> Unit): IrProperty {
-        propertyStack += property
+    fun withProperty(property: IrProperty, firProperty: FirProperty? = null, f: IrProperty.() -> Unit): IrProperty {
+        propertyStack += (property to firProperty)
         property.f()
         propertyStack.removeAt(propertyStack.size - 1)
         return property
@@ -99,6 +99,15 @@ class Fir2IrConversionScope {
         val irTarget = (firTarget as? FirFunction)?.let {
             when (it) {
                 is FirConstructor -> declarationStorage.getCachedIrConstructor(it)
+                is FirPropertyAccessor -> {
+                    for ((property, firProperty) in propertyStack.asReversed()) {
+                        if (firProperty?.getter === firTarget) {
+                            return@let property.getter
+                        } else if (firProperty?.setter === firTarget) {
+                            return@let property.setter
+                        }
+                    }
+                }
                 else -> declarationStorage.getCachedIrFunction(it)
             }
         }
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrVisitor.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrVisitor.kt
index 8b418059d09..b6f40c35c39 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrVisitor.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrVisitor.kt
@@ -269,7 +269,7 @@ class Fir2IrVisitor(
     override fun visitProperty(property: FirProperty, data: Any?): IrElement {
         if (property.isLocal) return visitLocalVariable(property)
         val irProperty = declarationStorage.getCachedIrProperty(property)!!
-        return conversionScope.withProperty(irProperty) {
+        return conversionScope.withProperty(irProperty, property) {
             memberGenerator.convertPropertyContent(irProperty, property, containingClass = conversionScope.containerFirClass())
         }
     }
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/FakeOverrideGenerator.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/FakeOverrideGenerator.kt
index f3c2639dfce..18602971925 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/FakeOverrideGenerator.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/FakeOverrideGenerator.kt
@@ -41,7 +41,7 @@ class FakeOverrideGenerator(
     }
 
     private fun IrProperty.withProperty(f: IrProperty.() -> Unit): IrProperty {
-        return conversionScope.withProperty(this, f)
+        return conversionScope.withProperty(this, firProperty = null, f)
     }
 
     private fun FirCallableMemberDeclaration<*>.allowsToHaveFakeOverrideIn(klass: FirClass<*>): Boolean {
diff --git a/compiler/fir/fir2ir/tests-gen/org/jetbrains/kotlin/test/runners/ir/Fir2IrTextTestGenerated.java b/compiler/fir/fir2ir/tests-gen/org/jetbrains/kotlin/test/runners/ir/Fir2IrTextTestGenerated.java
index 03704c65aac..7bd135d100f 100644
--- a/compiler/fir/fir2ir/tests-gen/org/jetbrains/kotlin/test/runners/ir/Fir2IrTextTestGenerated.java
+++ b/compiler/fir/fir2ir/tests-gen/org/jetbrains/kotlin/test/runners/ir/Fir2IrTextTestGenerated.java
@@ -2182,6 +2182,12 @@ public class Fir2IrTextTestGenerated extends AbstractFir2IrTextTest {
             runTest("compiler/testData/ir/irText/firProblems/recursiveCapturedTypeInPropertyReference.kt");
         }
 
+        @Test
+        @TestMetadata("SafeLetWithReturn.kt")
+        public void testSafeLetWithReturn() throws Exception {
+            runTest("compiler/testData/ir/irText/firProblems/SafeLetWithReturn.kt");
+        }
+
         @Test
         @TestMetadata("SameJavaFieldReferences.kt")
         public void testSameJavaFieldReferences() throws Exception {
diff --git a/compiler/testData/codegen/boxInline/nonLocalReturns/fromInterfaceDefaultGetter.kt b/compiler/testData/codegen/boxInline/nonLocalReturns/fromInterfaceDefaultGetter.kt
index 3931a5b00e5..8f2b2734c17 100644
--- a/compiler/testData/codegen/boxInline/nonLocalReturns/fromInterfaceDefaultGetter.kt
+++ b/compiler/testData/codegen/boxInline/nonLocalReturns/fromInterfaceDefaultGetter.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // FILE: 1.kt
 package test
 
diff --git a/compiler/testData/codegen/boxInline/nonLocalReturns/propertyAccessors.kt b/compiler/testData/codegen/boxInline/nonLocalReturns/propertyAccessors.kt
index c7229da93c3..275024ae34f 100644
--- a/compiler/testData/codegen/boxInline/nonLocalReturns/propertyAccessors.kt
+++ b/compiler/testData/codegen/boxInline/nonLocalReturns/propertyAccessors.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // FILE: 1.kt
 
 package test
diff --git a/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.fir.kt.txt b/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.fir.kt.txt
new file mode 100644
index 00000000000..3bf28334e98
--- /dev/null
+++ b/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.fir.kt.txt
@@ -0,0 +1,52 @@
+fun foo(s: String?): String {
+  { // BLOCK
+    val tmp0_safe_receiver: String? = s
+    when {
+      EQEQ(arg0 = tmp0_safe_receiver, arg1 = null) -> null
+      else -> tmp0_safe_receiver.let<String, Nothing>(block = local fun <anonymous>(it: String): Nothing {
+        return it
+      }
+)
+    }
+  } /*~> Unit */
+  return ""
+}
+
+fun bar(s: String?, t: String?): String {
+  { // BLOCK
+    val tmp1_safe_receiver: String? = s
+    when {
+      EQEQ(arg0 = tmp1_safe_receiver, arg1 = null) -> null
+      else -> tmp1_safe_receiver.let<String, Nothing?>(block = local fun <anonymous>(it: String): Nothing? {
+        return { // BLOCK
+          val tmp2_safe_receiver: String? = t
+          when {
+            EQEQ(arg0 = tmp2_safe_receiver, arg1 = null) -> null
+            else -> tmp2_safe_receiver.let<String, Nothing>(block = local fun <anonymous>(it: String): Nothing {
+              return it
+            }
+)
+          }
+        }
+      }
+)
+    }
+  } /*~> Unit */
+  return ""
+}
+
+val String?.baz: String
+  get(): String {
+    { // BLOCK
+      val tmp3_safe_receiver: String? = <this>
+      when {
+        EQEQ(arg0 = tmp3_safe_receiver, arg1 = null) -> null
+        else -> tmp3_safe_receiver.let<String, Nothing>(block = local fun <anonymous>(it: String): Nothing {
+          return it
+        }
+)
+      }
+    } /*~> Unit */
+    return ""
+  }
+
diff --git a/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.fir.txt b/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.fir.txt
new file mode 100644
index 00000000000..4a50937c199
--- /dev/null
+++ b/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.fir.txt
@@ -0,0 +1,105 @@
+FILE fqName:<root> fileName:/SafeLetWithReturn.kt
+  FUN name:foo visibility:public modality:FINAL <> (s:kotlin.String?) returnType:kotlin.String
+    VALUE_PARAMETER name:s index:0 type:kotlin.String?
+    BLOCK_BODY
+      TYPE_OP type=kotlin.Unit origin=IMPLICIT_COERCION_TO_UNIT typeOperand=kotlin.Unit
+        BLOCK type=kotlin.Nothing? origin=SAFE_CALL
+          VAR IR_TEMPORARY_VARIABLE name:tmp_0 type:kotlin.String? [val]
+            GET_VAR 's: kotlin.String? declared in <root>.foo' type=kotlin.String? origin=null
+          WHEN type=kotlin.Nothing? origin=null
+            BRANCH
+              if: CALL 'public final fun EQEQ (arg0: kotlin.Any?, arg1: kotlin.Any?): kotlin.Boolean declared in kotlin.internal.ir' type=kotlin.Boolean origin=EQEQ
+                arg0: GET_VAR 'val tmp_0: kotlin.String? [val] declared in <root>.foo' type=kotlin.String? origin=null
+                arg1: CONST Null type=kotlin.Nothing? value=null
+              then: CONST Null type=kotlin.Nothing? value=null
+            BRANCH
+              if: CONST Boolean type=kotlin.Boolean value=true
+              then: CALL 'public final fun let <T, R> (block: kotlin.Function1<T of kotlin.StandardKt.let, R of kotlin.StandardKt.let>): R of kotlin.StandardKt.let [inline] declared in kotlin.StandardKt' type=kotlin.Nothing origin=null
+                <T>: kotlin.String
+                <R>: kotlin.Nothing
+                $receiver: GET_VAR 'val tmp_0: kotlin.String? [val] declared in <root>.foo' type=kotlin.String? origin=null
+                block: FUN_EXPR type=kotlin.Function1<kotlin.String, kotlin.Nothing> origin=LAMBDA
+                  FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> (it:kotlin.String) returnType:kotlin.Nothing
+                    VALUE_PARAMETER name:it index:0 type:kotlin.String
+                    BLOCK_BODY
+                      RETURN type=kotlin.Nothing from='public final fun foo (s: kotlin.String?): kotlin.String declared in <root>'
+                        GET_VAR 'it: kotlin.String declared in <root>.foo.<anonymous>' type=kotlin.String origin=null
+      RETURN type=kotlin.Nothing from='public final fun foo (s: kotlin.String?): kotlin.String declared in <root>'
+        CONST String type=kotlin.String value=""
+  FUN name:bar visibility:public modality:FINAL <> (s:kotlin.String?, t:kotlin.String?) returnType:kotlin.String
+    VALUE_PARAMETER name:s index:0 type:kotlin.String?
+    VALUE_PARAMETER name:t index:1 type:kotlin.String?
+    BLOCK_BODY
+      TYPE_OP type=kotlin.Unit origin=IMPLICIT_COERCION_TO_UNIT typeOperand=kotlin.Unit
+        BLOCK type=kotlin.Nothing? origin=SAFE_CALL
+          VAR IR_TEMPORARY_VARIABLE name:tmp_1 type:kotlin.String? [val]
+            GET_VAR 's: kotlin.String? declared in <root>.bar' type=kotlin.String? origin=null
+          WHEN type=kotlin.Nothing? origin=null
+            BRANCH
+              if: CALL 'public final fun EQEQ (arg0: kotlin.Any?, arg1: kotlin.Any?): kotlin.Boolean declared in kotlin.internal.ir' type=kotlin.Boolean origin=EQEQ
+                arg0: GET_VAR 'val tmp_1: kotlin.String? [val] declared in <root>.bar' type=kotlin.String? origin=null
+                arg1: CONST Null type=kotlin.Nothing? value=null
+              then: CONST Null type=kotlin.Nothing? value=null
+            BRANCH
+              if: CONST Boolean type=kotlin.Boolean value=true
+              then: CALL 'public final fun let <T, R> (block: kotlin.Function1<T of kotlin.StandardKt.let, R of kotlin.StandardKt.let>): R of kotlin.StandardKt.let [inline] declared in kotlin.StandardKt' type=kotlin.Nothing? origin=null
+                <T>: kotlin.String
+                <R>: kotlin.Nothing?
+                $receiver: GET_VAR 'val tmp_1: kotlin.String? [val] declared in <root>.bar' type=kotlin.String? origin=null
+                block: FUN_EXPR type=kotlin.Function1<kotlin.String, kotlin.Nothing?> origin=LAMBDA
+                  FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> (it:kotlin.String) returnType:kotlin.Nothing?
+                    VALUE_PARAMETER name:it index:0 type:kotlin.String
+                    BLOCK_BODY
+                      RETURN type=kotlin.Nothing from='local final fun <anonymous> (it: kotlin.String): kotlin.Nothing? declared in <root>.bar'
+                        BLOCK type=kotlin.Nothing? origin=SAFE_CALL
+                          VAR IR_TEMPORARY_VARIABLE name:tmp_2 type:kotlin.String? [val]
+                            GET_VAR 't: kotlin.String? declared in <root>.bar' type=kotlin.String? origin=null
+                          WHEN type=kotlin.Nothing? origin=null
+                            BRANCH
+                              if: CALL 'public final fun EQEQ (arg0: kotlin.Any?, arg1: kotlin.Any?): kotlin.Boolean declared in kotlin.internal.ir' type=kotlin.Boolean origin=EQEQ
+                                arg0: GET_VAR 'val tmp_2: kotlin.String? [val] declared in <root>.bar.<anonymous>' type=kotlin.String? origin=null
+                                arg1: CONST Null type=kotlin.Nothing? value=null
+                              then: CONST Null type=kotlin.Nothing? value=null
+                            BRANCH
+                              if: CONST Boolean type=kotlin.Boolean value=true
+                              then: CALL 'public final fun let <T, R> (block: kotlin.Function1<T of kotlin.StandardKt.let, R of kotlin.StandardKt.let>): R of kotlin.StandardKt.let [inline] declared in kotlin.StandardKt' type=kotlin.Nothing origin=null
+                                <T>: kotlin.String
+                                <R>: kotlin.Nothing
+                                $receiver: GET_VAR 'val tmp_2: kotlin.String? [val] declared in <root>.bar.<anonymous>' type=kotlin.String? origin=null
+                                block: FUN_EXPR type=kotlin.Function1<kotlin.String, kotlin.Nothing> origin=LAMBDA
+                                  FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> (it:kotlin.String) returnType:kotlin.Nothing
+                                    VALUE_PARAMETER name:it index:0 type:kotlin.String
+                                    BLOCK_BODY
+                                      RETURN type=kotlin.Nothing from='public final fun bar (s: kotlin.String?, t: kotlin.String?): kotlin.String declared in <root>'
+                                        GET_VAR 'it: kotlin.String declared in <root>.bar.<anonymous>.<anonymous>' type=kotlin.String origin=null
+      RETURN type=kotlin.Nothing from='public final fun bar (s: kotlin.String?, t: kotlin.String?): kotlin.String declared in <root>'
+        CONST String type=kotlin.String value=""
+  PROPERTY name:baz visibility:public modality:FINAL [val]
+    FUN name:<get-baz> visibility:public modality:FINAL <> ($receiver:kotlin.String?) returnType:kotlin.String
+      correspondingProperty: PROPERTY name:baz visibility:public modality:FINAL [val]
+      $receiver: VALUE_PARAMETER name:<this> type:kotlin.String?
+      BLOCK_BODY
+        TYPE_OP type=kotlin.Unit origin=IMPLICIT_COERCION_TO_UNIT typeOperand=kotlin.Unit
+          BLOCK type=kotlin.Nothing? origin=SAFE_CALL
+            VAR IR_TEMPORARY_VARIABLE name:tmp_3 type:kotlin.String? [val]
+              GET_VAR '<this>: kotlin.String? declared in <root>.<get-baz>' type=kotlin.String? origin=null
+            WHEN type=kotlin.Nothing? origin=null
+              BRANCH
+                if: CALL 'public final fun EQEQ (arg0: kotlin.Any?, arg1: kotlin.Any?): kotlin.Boolean declared in kotlin.internal.ir' type=kotlin.Boolean origin=EQEQ
+                  arg0: GET_VAR 'val tmp_3: kotlin.String? [val] declared in <root>.<get-baz>' type=kotlin.String? origin=null
+                  arg1: CONST Null type=kotlin.Nothing? value=null
+                then: CONST Null type=kotlin.Nothing? value=null
+              BRANCH
+                if: CONST Boolean type=kotlin.Boolean value=true
+                then: CALL 'public final fun let <T, R> (block: kotlin.Function1<T of kotlin.StandardKt.let, R of kotlin.StandardKt.let>): R of kotlin.StandardKt.let [inline] declared in kotlin.StandardKt' type=kotlin.Nothing origin=null
+                  <T>: kotlin.String
+                  <R>: kotlin.Nothing
+                  $receiver: GET_VAR 'val tmp_3: kotlin.String? [val] declared in <root>.<get-baz>' type=kotlin.String? origin=null
+                  block: FUN_EXPR type=kotlin.Function1<kotlin.String, kotlin.Nothing> origin=LAMBDA
+                    FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> (it:kotlin.String) returnType:kotlin.Nothing
+                      VALUE_PARAMETER name:it index:0 type:kotlin.String
+                      BLOCK_BODY
+                        RETURN type=kotlin.Nothing from='public final fun <get-baz> (): kotlin.String declared in <root>'
+                          GET_VAR 'it: kotlin.String declared in <root>.<get-baz>.<anonymous>' type=kotlin.String origin=null
+        RETURN type=kotlin.Nothing from='public final fun <get-baz> (): kotlin.String declared in <root>'
+          CONST String type=kotlin.String value=""
diff --git a/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.kt b/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.kt
new file mode 100644
index 00000000000..a1944d97ff4
--- /dev/null
+++ b/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.kt
@@ -0,0 +1,25 @@
+// WITH_RUNTIME
+
+fun foo(s: String?): String {
+    s?.let { it ->
+        return it
+    }
+    return ""
+}
+
+fun bar(s: String?, t: String?): String {
+    s?.let {
+        t?.let {
+            return it
+        }
+    }
+    return ""
+}
+
+val String?.baz: String
+    get() {
+        this?.let {
+            return it
+        }
+        return ""
+    }
\ No newline at end of file
diff --git a/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.kt.txt b/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.kt.txt
new file mode 100644
index 00000000000..aca6153a0e8
--- /dev/null
+++ b/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.kt.txt
@@ -0,0 +1,52 @@
+fun foo(s: String?): String {
+  { // BLOCK
+    val tmp0_safe_receiver: String? = s
+    when {
+      EQEQ(arg0 = tmp0_safe_receiver, arg1 = null) -> null
+      else -> tmp0_safe_receiver.let<String, Nothing>(block = local fun <anonymous>(it: String): Nothing {
+        return it
+      }
+)
+    }
+  } /*~> Unit */
+  return ""
+}
+
+fun bar(s: String?, t: String?): String {
+  { // BLOCK
+    val tmp0_safe_receiver: String? = s
+    when {
+      EQEQ(arg0 = tmp0_safe_receiver, arg1 = null) -> null
+      else -> tmp0_safe_receiver.let<String, Nothing?>(block = local fun <anonymous>(it: String): Nothing? {
+        { // BLOCK
+          val tmp0_safe_receiver: String? = t
+          when {
+            EQEQ(arg0 = tmp0_safe_receiver, arg1 = null) -> null
+            else -> tmp0_safe_receiver.let<String, Nothing>(block = local fun <anonymous>(it: String): Nothing {
+              return it
+            }
+)
+          }
+        } /*~> Unit */
+      }
+)
+    }
+  } /*~> Unit */
+  return ""
+}
+
+val String?.baz: String
+  get(): String {
+    { // BLOCK
+      val tmp0_safe_receiver: String? = <this>
+      when {
+        EQEQ(arg0 = tmp0_safe_receiver, arg1 = null) -> null
+        else -> tmp0_safe_receiver.let<String, Nothing>(block = local fun <anonymous>(it: String): Nothing {
+          return it
+        }
+)
+      }
+    } /*~> Unit */
+    return ""
+  }
+
diff --git a/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.txt b/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.txt
new file mode 100644
index 00000000000..78487630cb9
--- /dev/null
+++ b/compiler/testData/ir/irText/firProblems/SafeLetWithReturn.txt
@@ -0,0 +1,105 @@
+FILE fqName:<root> fileName:/SafeLetWithReturn.kt
+  FUN name:foo visibility:public modality:FINAL <> (s:kotlin.String?) returnType:kotlin.String
+    VALUE_PARAMETER name:s index:0 type:kotlin.String?
+    BLOCK_BODY
+      TYPE_OP type=kotlin.Unit origin=IMPLICIT_COERCION_TO_UNIT typeOperand=kotlin.Unit
+        BLOCK type=kotlin.Nothing? origin=SAFE_CALL
+          VAR IR_TEMPORARY_VARIABLE name:tmp_0 type:kotlin.String? [val]
+            GET_VAR 's: kotlin.String? declared in <root>.foo' type=kotlin.String? origin=null
+          WHEN type=kotlin.Nothing? origin=null
+            BRANCH
+              if: CALL 'public final fun EQEQ (arg0: kotlin.Any?, arg1: kotlin.Any?): kotlin.Boolean declared in kotlin.internal.ir' type=kotlin.Boolean origin=EQEQ
+                arg0: GET_VAR 'val tmp_0: kotlin.String? [val] declared in <root>.foo' type=kotlin.String? origin=null
+                arg1: CONST Null type=kotlin.Nothing? value=null
+              then: CONST Null type=kotlin.Nothing? value=null
+            BRANCH
+              if: CONST Boolean type=kotlin.Boolean value=true
+              then: CALL 'public final fun let <T, R> (block: kotlin.Function1<T of kotlin.StandardKt.let, R of kotlin.StandardKt.let>): R of kotlin.StandardKt.let [inline] declared in kotlin.StandardKt' type=kotlin.Nothing origin=null
+                <T>: kotlin.String
+                <R>: kotlin.Nothing
+                $receiver: GET_VAR 'val tmp_0: kotlin.String? [val] declared in <root>.foo' type=kotlin.String? origin=null
+                block: FUN_EXPR type=kotlin.Function1<kotlin.String, kotlin.Nothing> origin=LAMBDA
+                  FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> (it:kotlin.String) returnType:kotlin.Nothing
+                    VALUE_PARAMETER name:it index:0 type:kotlin.String
+                    BLOCK_BODY
+                      RETURN type=kotlin.Nothing from='public final fun foo (s: kotlin.String?): kotlin.String declared in <root>'
+                        GET_VAR 'it: kotlin.String declared in <root>.foo.<anonymous>' type=kotlin.String origin=null
+      RETURN type=kotlin.Nothing from='public final fun foo (s: kotlin.String?): kotlin.String declared in <root>'
+        CONST String type=kotlin.String value=""
+  FUN name:bar visibility:public modality:FINAL <> (s:kotlin.String?, t:kotlin.String?) returnType:kotlin.String
+    VALUE_PARAMETER name:s index:0 type:kotlin.String?
+    VALUE_PARAMETER name:t index:1 type:kotlin.String?
+    BLOCK_BODY
+      TYPE_OP type=kotlin.Unit origin=IMPLICIT_COERCION_TO_UNIT typeOperand=kotlin.Unit
+        BLOCK type=kotlin.Nothing? origin=SAFE_CALL
+          VAR IR_TEMPORARY_VARIABLE name:tmp_1 type:kotlin.String? [val]
+            GET_VAR 's: kotlin.String? declared in <root>.bar' type=kotlin.String? origin=null
+          WHEN type=kotlin.Nothing? origin=null
+            BRANCH
+              if: CALL 'public final fun EQEQ (arg0: kotlin.Any?, arg1: kotlin.Any?): kotlin.Boolean declared in kotlin.internal.ir' type=kotlin.Boolean origin=EQEQ
+                arg0: GET_VAR 'val tmp_1: kotlin.String? [val] declared in <root>.bar' type=kotlin.String? origin=null
+                arg1: CONST Null type=kotlin.Nothing? value=null
+              then: CONST Null type=kotlin.Nothing? value=null
+            BRANCH
+              if: CONST Boolean type=kotlin.Boolean value=true
+              then: CALL 'public final fun let <T, R> (block: kotlin.Function1<T of kotlin.StandardKt.let, R of kotlin.StandardKt.let>): R of kotlin.StandardKt.let [inline] declared in kotlin.StandardKt' type=kotlin.Nothing? origin=null
+                <T>: kotlin.String
+                <R>: kotlin.Nothing?
+                $receiver: GET_VAR 'val tmp_1: kotlin.String? [val] declared in <root>.bar' type=kotlin.String? origin=null
+                block: FUN_EXPR type=kotlin.Function1<kotlin.String, kotlin.Nothing?> origin=LAMBDA
+                  FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> (it:kotlin.String) returnType:kotlin.Nothing?
+                    VALUE_PARAMETER name:it index:0 type:kotlin.String
+                    BLOCK_BODY
+                      TYPE_OP type=kotlin.Unit origin=IMPLICIT_COERCION_TO_UNIT typeOperand=kotlin.Unit
+                        BLOCK type=kotlin.Nothing? origin=SAFE_CALL
+                          VAR IR_TEMPORARY_VARIABLE name:tmp_2 type:kotlin.String? [val]
+                            GET_VAR 't: kotlin.String? declared in <root>.bar' type=kotlin.String? origin=null
+                          WHEN type=kotlin.Nothing? origin=null
+                            BRANCH
+                              if: CALL 'public final fun EQEQ (arg0: kotlin.Any?, arg1: kotlin.Any?): kotlin.Boolean declared in kotlin.internal.ir' type=kotlin.Boolean origin=EQEQ
+                                arg0: GET_VAR 'val tmp_2: kotlin.String? [val] declared in <root>.bar.<anonymous>' type=kotlin.String? origin=null
+                                arg1: CONST Null type=kotlin.Nothing? value=null
+                              then: CONST Null type=kotlin.Nothing? value=null
+                            BRANCH
+                              if: CONST Boolean type=kotlin.Boolean value=true
+                              then: CALL 'public final fun let <T, R> (block: kotlin.Function1<T of kotlin.StandardKt.let, R of kotlin.StandardKt.let>): R of kotlin.StandardKt.let [inline] declared in kotlin.StandardKt' type=kotlin.Nothing origin=null
+                                <T>: kotlin.String
+                                <R>: kotlin.Nothing
+                                $receiver: GET_VAR 'val tmp_2: kotlin.String? [val] declared in <root>.bar.<anonymous>' type=kotlin.String? origin=null
+                                block: FUN_EXPR type=kotlin.Function1<kotlin.String, kotlin.Nothing> origin=LAMBDA
+                                  FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> (it:kotlin.String) returnType:kotlin.Nothing
+                                    VALUE_PARAMETER name:it index:0 type:kotlin.String
+                                    BLOCK_BODY
+                                      RETURN type=kotlin.Nothing from='public final fun bar (s: kotlin.String?, t: kotlin.String?): kotlin.String declared in <root>'
+                                        GET_VAR 'it: kotlin.String declared in <root>.bar.<anonymous>.<anonymous>' type=kotlin.String origin=null
+      RETURN type=kotlin.Nothing from='public final fun bar (s: kotlin.String?, t: kotlin.String?): kotlin.String declared in <root>'
+        CONST String type=kotlin.String value=""
+  PROPERTY name:baz visibility:public modality:FINAL [val]
+    FUN name:<get-baz> visibility:public modality:FINAL <> ($receiver:kotlin.String?) returnType:kotlin.String
+      correspondingProperty: PROPERTY name:baz visibility:public modality:FINAL [val]
+      $receiver: VALUE_PARAMETER name:<this> type:kotlin.String?
+      BLOCK_BODY
+        TYPE_OP type=kotlin.Unit origin=IMPLICIT_COERCION_TO_UNIT typeOperand=kotlin.Unit
+          BLOCK type=kotlin.Nothing? origin=SAFE_CALL
+            VAR IR_TEMPORARY_VARIABLE name:tmp_3 type:kotlin.String? [val]
+              GET_VAR '<this>: kotlin.String? declared in <root>.<get-baz>' type=kotlin.String? origin=null
+            WHEN type=kotlin.Nothing? origin=null
+              BRANCH
+                if: CALL 'public final fun EQEQ (arg0: kotlin.Any?, arg1: kotlin.Any?): kotlin.Boolean declared in kotlin.internal.ir' type=kotlin.Boolean origin=EQEQ
+                  arg0: GET_VAR 'val tmp_3: kotlin.String? [val] declared in <root>.<get-baz>' type=kotlin.String? origin=null
+                  arg1: CONST Null type=kotlin.Nothing? value=null
+                then: CONST Null type=kotlin.Nothing? value=null
+              BRANCH
+                if: CONST Boolean type=kotlin.Boolean value=true
+                then: CALL 'public final fun let <T, R> (block: kotlin.Function1<T of kotlin.StandardKt.let, R of kotlin.StandardKt.let>): R of kotlin.StandardKt.let [inline] declared in kotlin.StandardKt' type=kotlin.Nothing origin=null
+                  <T>: kotlin.String
+                  <R>: kotlin.Nothing
+                  $receiver: GET_VAR 'val tmp_3: kotlin.String? [val] declared in <root>.<get-baz>' type=kotlin.String? origin=null
+                  block: FUN_EXPR type=kotlin.Function1<kotlin.String, kotlin.Nothing> origin=LAMBDA
+                    FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> (it:kotlin.String) returnType:kotlin.Nothing
+                      VALUE_PARAMETER name:it index:0 type:kotlin.String
+                      BLOCK_BODY
+                        RETURN type=kotlin.Nothing from='public final fun <get-baz> (): kotlin.String declared in <root>'
+                          GET_VAR 'it: kotlin.String declared in <root>.<get-baz>.<anonymous>' type=kotlin.String origin=null
+        RETURN type=kotlin.Nothing from='public final fun <get-baz> (): kotlin.String declared in <root>'
+          CONST String type=kotlin.String value=""
diff --git a/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/ir/IrTextTestGenerated.java b/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/ir/IrTextTestGenerated.java
index 9f6dbe9f456..47055458097 100644
--- a/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/ir/IrTextTestGenerated.java
+++ b/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/ir/IrTextTestGenerated.java
@@ -2182,6 +2182,12 @@ public class IrTextTestGenerated extends AbstractIrTextTest {
             runTest("compiler/testData/ir/irText/firProblems/recursiveCapturedTypeInPropertyReference.kt");
         }
 
+        @Test
+        @TestMetadata("SafeLetWithReturn.kt")
+        public void testSafeLetWithReturn() throws Exception {
+            runTest("compiler/testData/ir/irText/firProblems/SafeLetWithReturn.kt");
+        }
+
         @Test
         @TestMetadata("SameJavaFieldReferences.kt")
         public void testSameJavaFieldReferences() throws Exception {