diff --git a/phpstan.neon b/phpstan.neon
index 26b131aa034..947e43b5a06 100644
--- a/phpstan.neon
+++ b/phpstan.neon
@@ -338,3 +338,7 @@ parameters:
         -
             message: '#Offset float\|int\|string might not exist on string#'
             path: rules/Php70/EregToPcreTransformer.php
+
+        -
+            identifier: symplify.noReference
+            message: '#Use explicit return value over magic &reference#'
diff --git a/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/keep_comments.php.inc b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/include_empty_assign.php.inc
similarity index 50%
rename from rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/keep_comments.php.inc
rename to rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/include_empty_assign.php.inc
index c2c085d4d49..084e1f7e4c7 100644
--- a/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/keep_comments.php.inc
+++ b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/include_empty_assign.php.inc
@@ -2,14 +2,13 @@
 
 namespace Rector\Tests\CodeQuality\Rector\ClassMethod\InlineArrayReturnAssignRector\Fixture;
 
-final class KeepComments
+final class IncludeEmptyAssign
 {
-    public function getPerson()
+    public function run($person2)
     {
         $person = [];
-        // name
-        $person['name'] = 'Timmy';
-        // surname
+
+        $person[] = 'Timmy';
         $person['surname'] = 'Back';
 
         return $person;
@@ -22,16 +21,11 @@ final class KeepComments
 
 namespace Rector\Tests\CodeQuality\Rector\ClassMethod\InlineArrayReturnAssignRector\Fixture;
 
-final class KeepComments
+final class IncludeEmptyAssign
 {
-    public function getPerson()
+    public function run($person2)
     {
-        return [
-            // name
-            'name' => 'Timmy',
-            // surname
-            'surname' => 'Back',
-        ];
+        return ['Timmy', 'surname' => 'Back'];
     }
 }
 
diff --git a/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/include_nested_variable.php.inc b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/include_nested_variable.php.inc
new file mode 100644
index 00000000000..9f2d0393d81
--- /dev/null
+++ b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/include_nested_variable.php.inc
@@ -0,0 +1,30 @@
+<?php
+
+namespace Rector\Tests\CodeQuality\Rector\ClassMethod\InlineArrayReturnAssignRector\Fixture;
+
+final class IncludeNestedVariable
+{
+    public function create()
+    {
+        $items[0]['name'] = 'John';
+        $items[0]['surname'] = 'Doe';
+        $items[0]['age'] = 50;
+        return $items;
+    }
+}
+
+?>
+-----
+<?php
+
+namespace Rector\Tests\CodeQuality\Rector\ClassMethod\InlineArrayReturnAssignRector\Fixture;
+
+final class IncludeNestedVariable
+{
+    public function create()
+    {
+        return [['name' => 'John', 'surname' => 'Doe', 'age' => 50]];
+    }
+}
+
+?>
diff --git a/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/nested_array_with_multiple_keys.php.inc b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/nested_array_with_multiple_keys.php.inc
new file mode 100644
index 00000000000..09586b81094
--- /dev/null
+++ b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/nested_array_with_multiple_keys.php.inc
@@ -0,0 +1,32 @@
+<?php
+
+namespace Rector\Tests\CodeQuality\Rector\ClassMethod\InlineArrayReturnAssignRector\Fixture;
+
+final class NestedArrayWithMultipleKeys
+{
+    public function run()
+    {
+        $arr = [];
+        $arr['foo']['bar']['baz'] = ['a' => 1, 'b' => 2];
+
+        return $arr;
+    }
+}
+
+
+?>
+-----
+<?php
+
+namespace Rector\Tests\CodeQuality\Rector\ClassMethod\InlineArrayReturnAssignRector\Fixture;
+
+final class NestedArrayWithMultipleKeys
+{
+    public function run()
+    {
+        return ['foo' => ['bar' => ['baz' => ['a' => 1, 'b' => 2]]]];
+    }
+}
+
+
+?>
diff --git a/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_different_variable.php.inc b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_different_variable.php.inc
new file mode 100644
index 00000000000..63b3e02cddb
--- /dev/null
+++ b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_different_variable.php.inc
@@ -0,0 +1,17 @@
+<?php
+
+namespace Rector\Tests\CodeQuality\Rector\ClassMethod\InlineArrayReturnAssignRector\Fixture;
+
+final class SkipDifferentVariable
+{
+    public function create()
+    {
+        $item['sub_key'] = 500;
+
+        $items['name'] = 'John';
+        $items['surname'] = 'Doe';
+        $items['age'] = $item;
+
+        return $items;
+    }
+}
diff --git a/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_empty_assign.php.inc b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_empty_assign.php.inc
deleted file mode 100644
index e5d5b816ca8..00000000000
--- a/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_empty_assign.php.inc
+++ /dev/null
@@ -1,16 +0,0 @@
-<?php
-
-namespace Rector\Tests\CodeQuality\Rector\ClassMethod\InlineArrayReturnAssignRector\Fixture;
-
-final class SkipVariable
-{
-    public function run($person2)
-    {
-        $person = [];
-
-        $person[] = 'Timmy';
-        $person['surname'] = 'Back';
-
-        return $person;
-    }
-}
diff --git a/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_multiple_returns.php.inc b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_multiple_returns.php.inc
new file mode 100644
index 00000000000..37abc89ec47
--- /dev/null
+++ b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_multiple_returns.php.inc
@@ -0,0 +1,19 @@
+<?php
+
+namespace Rector\Tests\CodeQuality\Rector\ClassMethod\InlineArrayReturnAssignRector\Fixture;
+
+final class SkipMultipleReturns
+{
+    public function create()
+    {
+        $items['name'] = 'John';
+        $items['surname'] = 'Doe';
+        $items['age'] = 50;
+
+        if (mt_rand(1, 2)) {
+            return [];
+        }
+
+        return $items;
+    }
+}
diff --git a/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_nested_array.php.inc b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_nested_array.php.inc
deleted file mode 100644
index 53038cfb1e6..00000000000
--- a/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_nested_array.php.inc
+++ /dev/null
@@ -1,15 +0,0 @@
-<?php
-
-namespace Rector\Tests\CodeQuality\Rector\ClassMethod\InlineArrayReturnAssignRector\Fixture;
-
-final class SkipNestedArray
-{
-    public function run()
-    {
-        $arr = [];
-        $arr['foo']['bar']['baz'] = ['a' => 1, 'b' => 2];
-
-        return $arr;
-    }
-}
-
diff --git a/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_reuse_variable_in_assign_expr.php.inc b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_reuse_variable_in_assign_expr.php.inc
deleted file mode 100644
index 73df1404d6d..00000000000
--- a/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/skip_reuse_variable_in_assign_expr.php.inc
+++ /dev/null
@@ -1,18 +0,0 @@
-<?php
-
-namespace Rector\Tests\CodeQuality\Rector\ClassMethod\InlineArrayReturnAssignRector\Fixture;
-
-final class SkipReuseVariableInAssignExpr
-{
-    public function run()
-    {
-        $continuation = [];
-        $continuation['descriptions'] = ['a'];
-        $continuation['descriptions'] = \array_map(function ($description) {
-            $description = 'b';
-            return $description;
-        }, $continuation['descriptions']);
-
-        return $continuation;
-    }
-}
diff --git a/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/some_object.php.inc b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/some_object.php.inc
new file mode 100644
index 00000000000..264c0f48746
--- /dev/null
+++ b/rules-tests/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector/Fixture/some_object.php.inc
@@ -0,0 +1,30 @@
+<?php
+
+namespace Rector\Tests\CodeQuality\Rector\ClassMethod\InlineArrayReturnAssignRector\Fixture;
+
+class SomeClass
+{
+    public function create()
+    {
+        $items['name'] = 'John';
+        $items['surname'] = 'Doe';
+        $items['age'] = 50;
+        return $items;
+    }
+}
+
+?>
+-----
+<?php
+
+namespace Rector\Tests\CodeQuality\Rector\ClassMethod\InlineArrayReturnAssignRector\Fixture;
+
+class SomeClass
+{
+    public function create()
+    {
+        return ['name' => 'John', 'surname' => 'Doe', 'age' => 50];
+    }
+}
+
+?>
diff --git a/rules/CodeQuality/NodeAnalyzer/VariableDimFetchAssignResolver.php b/rules/CodeQuality/NodeAnalyzer/VariableDimFetchAssignResolver.php
index 24054feae2b..de83d55ca87 100644
--- a/rules/CodeQuality/NodeAnalyzer/VariableDimFetchAssignResolver.php
+++ b/rules/CodeQuality/NodeAnalyzer/VariableDimFetchAssignResolver.php
@@ -4,34 +4,41 @@
 
 namespace Rector\CodeQuality\NodeAnalyzer;
 
-use PhpParser\Node;
 use PhpParser\Node\Expr;
 use PhpParser\Node\Expr\ArrayDimFetch;
 use PhpParser\Node\Expr\Assign;
-use PhpParser\Node\Expr\Variable;
 use PhpParser\Node\Stmt;
 use PhpParser\Node\Stmt\Expression;
+use PhpParser\Node\Stmt\Return_;
 use Rector\CodeQuality\ValueObject\KeyAndExpr;
-use Rector\PhpParser\Comparing\NodeComparator;
-use Rector\PhpParser\Node\BetterNodeFinder;
+use Rector\PhpParser\Node\Value\ValueResolver;
 
 final readonly class VariableDimFetchAssignResolver
 {
     public function __construct(
-        private NodeComparator $nodeComparator,
-        private BetterNodeFinder $betterNodeFinder
+        private ValueResolver $valueResolver
     ) {
     }
 
     /**
      * @param Stmt[] $stmts
-     * @return KeyAndExpr[]
+     * @return array<mixed, KeyAndExpr[]>
      */
-    public function resolveFromStmtsAndVariable(array $stmts, Variable $variable): array
+    public function resolveFromStmtsAndVariable(array $stmts, ?Assign $emptyArrayAssign): array
     {
-        $keysAndExprs = [];
+        $exprs = [];
+
+        $key = 0;
 
         foreach ($stmts as $stmt) {
+            if ($stmt instanceof Expression && $stmt->expr === $emptyArrayAssign) {
+                continue;
+            }
+
+            if ($stmt instanceof Return_) {
+                continue;
+            }
+
             if (! $stmt instanceof Expression) {
                 return [];
             }
@@ -43,66 +50,40 @@ public function resolveFromStmtsAndVariable(array $stmts, Variable $variable): a
 
             $assign = $stmtExpr;
 
-            $keyExpr = $this->matchKeyOnArrayDimFetchOfVariable($assign, $variable);
-            if ($assign->var instanceof ArrayDimFetch && $assign->var->var instanceof ArrayDimFetch) {
-                return [];
-            }
-
-            $keysAndExprs[] = new KeyAndExpr($keyExpr, $assign->expr, $stmt->getComments());
-        }
-
-        // we can only work with same variable
-        // and exclusively various keys or empty keys
-        if (! $this->hasExclusivelyNullKeyOrFilledKey($keysAndExprs)) {
-            return [];
-        }
-
-        return $keysAndExprs;
-    }
+            $dimValues = [];
 
-    private function matchKeyOnArrayDimFetchOfVariable(Assign $assign, Variable $variable): ?Expr
-    {
-        if (! $assign->var instanceof ArrayDimFetch) {
-            return null;
-        }
+            $arrayDimFetch = $assign->var;
+            while ($arrayDimFetch instanceof ArrayDimFetch) {
+                $dimValues[] = $arrayDimFetch->dim instanceof Expr ? $this->valueResolver->getValue(
+                    $arrayDimFetch->dim
+                ) : $key;
 
-        $arrayDimFetch = $assign->var;
-        if (! $this->nodeComparator->areNodesEqual($arrayDimFetch->var, $variable)) {
-            return null;
-        }
+                $arrayDimFetch = $arrayDimFetch->var;
+            }
 
-        $isFoundInExpr = (bool) $this->betterNodeFinder->findFirst(
-            $assign->expr,
-            fn (Node $subNode): bool => $this->nodeComparator->areNodesEqual($subNode, $variable)
-        );
+            ++$key;
 
-        if ($isFoundInExpr) {
-            return null;
+            $this->setNestedKeysExpr($exprs, $dimValues, $assign->expr);
         }
 
-        return $arrayDimFetch->dim;
+        return $exprs;
     }
 
     /**
-     * @param KeyAndExpr[] $keysAndExprs
+     * @param mixed[] $exprsByKeys
+     * @param array<string|int> $keys
      */
-    private function hasExclusivelyNullKeyOrFilledKey(array $keysAndExprs): bool
+    private function setNestedKeysExpr(array &$exprsByKeys, array $keys, Expr $expr): void
     {
-        $alwaysNullKey = true;
-        $alwaysStringKey = true;
-
-        foreach ($keysAndExprs as $keyAndExpr) {
-            if ($keyAndExpr->getKeyExpr() instanceof Expr) {
-                $alwaysNullKey = false;
-            } else {
-                $alwaysStringKey = false;
-            }
-        }
+        $reference = &$exprsByKeys;
+
+        $keys = array_reverse($keys);
 
-        if ($alwaysNullKey) {
-            return true;
+        foreach ($keys as $key) {
+            // create intermediate arrays automatically
+            $reference = &$reference[$key];
         }
 
-        return $alwaysStringKey;
+        $reference = $expr;
     }
 }
diff --git a/rules/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector.php b/rules/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector.php
index ce1105db0ac..a0554c6cb3f 100644
--- a/rules/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector.php
+++ b/rules/CodeQuality/Rector/ClassMethod/InlineArrayReturnAssignRector.php
@@ -5,7 +5,6 @@
 namespace Rector\CodeQuality\Rector\ClassMethod;
 
 use PhpParser\Node;
-use PhpParser\Node\ArrayItem;
 use PhpParser\Node\Expr\Array_;
 use PhpParser\Node\Expr\ArrayDimFetch;
 use PhpParser\Node\Expr\Assign;
@@ -15,10 +14,7 @@
 use PhpParser\Node\Stmt\Expression;
 use PhpParser\Node\Stmt\Return_;
 use Rector\CodeQuality\NodeAnalyzer\VariableDimFetchAssignResolver;
-use Rector\CodeQuality\ValueObject\KeyAndExpr;
 use Rector\Contract\PhpParser\Node\StmtsAwareInterface;
-use Rector\NodeTypeResolver\Node\AttributeKey;
-use Rector\PhpParser\Node\Value\ValueResolver;
 use Rector\Rector\AbstractRector;
 use Symplify\RuleDocGenerator\ValueObject\CodeSample\CodeSample;
 use Symplify\RuleDocGenerator\ValueObject\RuleDefinition;
@@ -30,7 +26,6 @@ final class InlineArrayReturnAssignRector extends AbstractRector
 {
     public function __construct(
         private readonly VariableDimFetchAssignResolver $variableDimFetchAssignResolver,
-        private readonly ValueResolver $valueResolver
     ) {
     }
 
@@ -77,100 +72,57 @@ public function getNodeTypes(): array
     public function refactor(Node $node): ?Node
     {
         $stmts = (array) $node->stmts;
+
+        // skip primitive cases, as may be on purpose
         if (count($stmts) < 3) {
             return null;
         }
 
-        $firstStmt = array_shift($stmts);
-        $variable = $this->matchVariableAssignOfEmptyArray($firstStmt);
-        if (! $variable instanceof Variable) {
+        $lastStmt = $node->stmts[count($stmts) - 1] ?? null;
+        if (! $lastStmt instanceof Return_) {
             return null;
         }
 
-        if (! $this->areAssignExclusiveToDimFetch($stmts)) {
+        if (! $lastStmt->expr instanceof Variable) {
             return null;
         }
 
-        $lastStmt = array_pop($stmts);
-        if (! $lastStmt instanceof Stmt) {
+        $returnedVariableName = $this->getName($lastStmt->expr);
+        if (! is_string($returnedVariableName)) {
             return null;
         }
 
-        if (! $this->isReturnOfVariable($lastStmt, $variable)) {
+        $emptyArrayAssign = $this->resolveDefaultEmptyArrayAssign($stmts, $returnedVariableName);
+        if (! $this->areAssignExclusiveToDimFetchVariable($stmts, $emptyArrayAssign, $returnedVariableName)) {
             return null;
         }
 
-        $keysAndExprs = $this->variableDimFetchAssignResolver->resolveFromStmtsAndVariable($stmts, $variable);
-        if ($keysAndExprs === []) {
+        $keysAndExprsByKey = $this->variableDimFetchAssignResolver->resolveFromStmtsAndVariable(
+            $stmts,
+            $emptyArrayAssign,
+        );
+
+        if ($keysAndExprsByKey === []) {
             return null;
         }
 
-        $array = $this->createArray($keysAndExprs);
+        $array = $this->nodeFactory->createArray($keysAndExprsByKey);
         $node->stmts = [new Return_($array)];
 
         return $node;
     }
 
-    private function matchVariableAssignOfEmptyArray(Stmt $stmt): ?Variable
-    {
-        if (! $stmt instanceof Expression) {
-            return null;
-        }
-
-        if (! $stmt->expr instanceof Assign) {
-            return null;
-        }
-
-        $assign = $stmt->expr;
-
-        if (! $this->valueResolver->isValue($assign->expr, [])) {
-            return null;
-        }
-
-        if (! $assign->var instanceof Variable) {
-            return null;
-        }
-
-        return $assign->var;
-    }
-
-    private function isReturnOfVariable(Stmt $stmt, Variable $variable): bool
-    {
-        if (! $stmt instanceof Return_) {
-            return false;
-        }
-
-        if (! $stmt->expr instanceof Variable) {
-            return false;
-        }
-
-        return $this->nodeComparator->areNodesEqual($stmt->expr, $variable);
-    }
-
-    /**
-     * @param KeyAndExpr[] $keysAndExprs
-     */
-    private function createArray(array $keysAndExprs): Array_
-    {
-        $arrayItems = [];
-        foreach ($keysAndExprs as $keyAndExpr) {
-            $arrayItem = new ArrayItem($keyAndExpr->getExpr(), $keyAndExpr->getKeyExpr());
-            $arrayItem->setAttribute(AttributeKey::COMMENTS, $keyAndExpr->getComments());
-
-            $arrayItems[] = $arrayItem;
-        }
-
-        return new Array_($arrayItems);
-    }
-
     /**
      * Only:
      * $items['...'] = $result;
      *
      * @param Stmt[] $stmts
      */
-    private function areAssignExclusiveToDimFetch(array $stmts): bool
-    {
+    private function areAssignExclusiveToDimFetchVariable(
+        array $stmts,
+        ?Assign $emptyArrayAssign,
+        string $variableName
+    ): bool {
         $lastKey = array_key_last($stmts);
 
         foreach ($stmts as $key => $stmt) {
@@ -189,6 +141,11 @@ private function areAssignExclusiveToDimFetch(array $stmts): bool
 
             $assign = $stmt->expr;
 
+            // skip initial assign
+            if ($assign === $emptyArrayAssign) {
+                continue;
+            }
+
             // skip new X instance with args to keep complex assign readable
             if ($assign->expr instanceof New_ && ! $assign->expr->isFirstClassCallable() && $assign->expr->getArgs() !== []) {
                 return false;
@@ -197,8 +154,56 @@ private function areAssignExclusiveToDimFetch(array $stmts): bool
             if (! $assign->var instanceof ArrayDimFetch) {
                 return false;
             }
+
+            $arrayDimFetch = $assign->var;
+
+            // traverse all nested variables up
+            while ($arrayDimFetch instanceof ArrayDimFetch) {
+                $arrayDimFetch = $arrayDimFetch->var;
+            }
+
+            if (! $arrayDimFetch instanceof Variable) {
+                return false;
+            }
+
+            if (! $this->isName($arrayDimFetch, $variableName)) {
+                return false;
+            }
         }
 
         return true;
     }
+
+    /**
+     * @param Expression[] $stmts
+     */
+    private function resolveDefaultEmptyArrayAssign(array $stmts, string $returnedVariableName): ?Assign
+    {
+        foreach ($stmts as $stmt) {
+            if (! $stmt instanceof Expression) {
+                continue;
+            }
+
+            if (! $stmt->expr instanceof Assign) {
+                continue;
+            }
+
+            $assign = $stmt->expr;
+            if (! $assign->var instanceof Variable) {
+                continue;
+            }
+
+            if (! $this->isName($assign->var, $returnedVariableName)) {
+                continue;
+            }
+
+            if (! $assign->expr instanceof Array_) {
+                continue;
+            }
+
+            return $assign;
+        }
+
+        return null;
+    }
 }
diff --git a/rules/Privatization/TypeManipulator/TypeNormalizer.php b/rules/Privatization/TypeManipulator/TypeNormalizer.php
index 540dcd44a8c..04b4e1b08c6 100644
--- a/rules/Privatization/TypeManipulator/TypeNormalizer.php
+++ b/rules/Privatization/TypeManipulator/TypeNormalizer.php
@@ -25,7 +25,7 @@ final class TypeNormalizer
      * @deprecated This method is deprecated and will be removed in the next major release.
      * Use @see generalizeConstantTypes() instead.
      */
-    public function generalizeConstantBoolTypes(\PHPStan\Type\Type $type): Type
+    public function generalizeConstantBoolTypes(Type $type): Type
     {
         return $this->generalizeConstantTypes($type);
     }
diff --git a/rules/TypeDeclarationDocblocks/Rector/Class_/AddReturnDocblockDataProviderRector.php b/rules/TypeDeclarationDocblocks/Rector/Class_/AddReturnDocblockDataProviderRector.php
index f1ccc16733e..19c3ac93acf 100644
--- a/rules/TypeDeclarationDocblocks/Rector/Class_/AddReturnDocblockDataProviderRector.php
+++ b/rules/TypeDeclarationDocblocks/Rector/Class_/AddReturnDocblockDataProviderRector.php
@@ -154,11 +154,9 @@ public function refactor(Node $node): ?Node
             if ($yields !== []) {
                 $yieldType = $this->yieldTypeResolver->resolveFromYieldNodes($yields, $dataProviderClassMethod);
 
-                if ($yieldType instanceof FullyQualifiedGenericObjectType) {
-                    if ($yieldType->getClassName() === 'Generator') {
-                        // most likely, a static iterator is used in data test fixtures
-                        $yieldType = new FullyQualifiedGenericObjectType('Iterator', $yieldType->getTypes());
-                    }
+                if ($yieldType instanceof FullyQualifiedGenericObjectType && $yieldType->getClassName() === 'Generator') {
+                    // most likely, a static iterator is used in data test fixtures
+                    $yieldType = new FullyQualifiedGenericObjectType('Iterator', $yieldType->getTypes());
                 }
 
                 $this->addGeneratedTypeReturnDocblockType($yieldType, $classMethodPhpDocInfo, $dataProviderClassMethod);
diff --git a/src/PhpParser/Node/NodeFactory.php b/src/PhpParser/Node/NodeFactory.php
index 8cfb1e4ca7d..f1b486070ce 100644
--- a/src/PhpParser/Node/NodeFactory.php
+++ b/src/PhpParser/Node/NodeFactory.php
@@ -4,6 +4,7 @@
 
 namespace Rector\PhpParser\Node;
 
+use PhpParser\Node\Expr\New_;
 use PhpParser\Builder\Method;
 use PhpParser\Builder\Param as ParamBuilder;
 use PhpParser\Builder\Property as PropertyBuilder;
@@ -396,6 +397,12 @@ private function createArrayItem(mixed $item, string | int | null $key = null):
             return $arrayItem;
         }
 
+        if ($item instanceof New_) {
+            $arrayItem = new ArrayItem($item);
+            $this->decorateArrayItemWithKey($key, $arrayItem);
+            return $arrayItem;
+        }
+
         $nodeClass = is_object($item) ? $item::class : $item;
         throw new NotImplementedYetException(sprintf(
             'Not implemented yet. Go to "%s()" and add check for "%s" node.',