@@ -0,0 +1,46 @@
+<?php declare(strict_types = 1);
+
+namespace PHPStan\Rules\Exceptions;
+
+use PHPStan\Rules\Rule;
+use PHPStan\Testing\RuleTestCase;
+use PHPUnit\Framework\Attributes\RequiresPhp;
+
+/**
+ * @extends RuleTestCase<MissingCheckedExceptionInFunctionThrowsRule>
+ */
+class Bug14396Test extends RuleTestCase
+{
+
+	protected function getRule(): Rule
+	{
+		return new MissingCheckedExceptionInFunctionThrowsRule(
+			new MissingCheckedExceptionInThrowsCheck(new DefaultExceptionTypeResolver(
+				self::createReflectionProvider(),
+				[],
+				[],
+				[],
+				[],
+			)),
+		);
+	}
+
+	protected function shouldTreatPhpDocTypesAsCertain(): bool
+	{
+		return false;
+	}
+
+	#[RequiresPhp('>= 8.1')]
+	public function testRule(): void
+	{
+		$this->analyse([__DIR__ . '/data/bug-14396.php'], []);
+	}
+
+	public static function getAdditionalConfigFiles(): array
+	{
+		return [
+			__DIR__ . '/bug-14396.neon',
+		];
+	}
+
+}
@@ -0,0 +1,5 @@
+parameters:
+    treatPhpDocTypesAsCertain: false
+    exceptions:
+        check:
+            missingCheckedExceptionInThrows: true
@@ -0,0 +1,45 @@
+<?php // lint >= 8.1
+
+declare(strict_types=1);
+
+namespace Bug14396;
+
+enum Status {
+    case A;
+    case B;
+    case C;
+}
+
+class Item {
+    public function __construct(
+        public ?Status $status
+    ) {}
+}
+
+/**
+* @param list<Item> $list
+*/
+function countAFromCollection(array $list): int
+{
+    $count = 0;
+
+    foreach ($list as $item) {
+        match ($item->status) {
+            Status::A => ++$count,
+            Status::B,
+            Status::C,
+            null => null,
+        };
+    }
+
+    return $count;
+}
+
+function countAFromItem(Item $item): ?int {
+	return match ($item->status) {
+		Status::A => 1,
+		Status::B,
+		Status::C,
+		null => null,
+	};
+}