diff --git a/src/Roslyn.Diagnostics.Analyzers/Core/DoNotCopyValue.cs b/src/Roslyn.Diagnostics.Analyzers/Core/DoNotCopyValue.cs
index a692760eca..be1cf37fb0 100644
--- a/src/Roslyn.Diagnostics.Analyzers/Core/DoNotCopyValue.cs
+++ b/src/Roslyn.Diagnostics.Analyzers/Core/DoNotCopyValue.cs
@@ -364,9 +364,14 @@ bool IsSupportedConversion()
                         return false;
                     }
 
-                    if (Acquire(operation.Operand) == RefKind.None)
+                    switch (Acquire(operation.Operand))
                     {
-                        return true;
+                        case RefKind.None:
+                        case RefKind.Ref when operation.Conversion.IsIdentity:
+                            return true;
+
+                        default:
+                            break;
                     }
 
                     return false;
@@ -540,6 +545,21 @@ public override void VisitForEachLoop(IForEachLoopOperation operation)
                     CheckLocalSymbolInUnsupportedContext(operation, local);
                 }
 
+                var instance = operation.Collection;
+                var instance2 = (operation.Collection as IConversionOperation)?.Operand;
+                if (Acquire(operation.Collection) != RefKind.Ref)
+                {
+                    instance = null;
+                    instance2 = null;
+                }
+                else if (Acquire(instance2) != RefKind.Ref)
+                {
+                    instance2 = null;
+                }
+
+                using var releaser = TryAddForVisit(_handledOperations, instance, out _);
+                using var releaser2 = TryAddForVisit(_handledOperations, instance2, out _);
+
                 CheckTypeInUnsupportedContext(operation);
                 base.VisitForEachLoop(operation);
             }
diff --git a/src/Roslyn.Diagnostics.Analyzers/UnitTests/DoNotCopyValueTests.cs b/src/Roslyn.Diagnostics.Analyzers/UnitTests/DoNotCopyValueTests.cs
index 378adb43fa..435c85abc1 100644
--- a/src/Roslyn.Diagnostics.Analyzers/UnitTests/DoNotCopyValueTests.cs
+++ b/src/Roslyn.Diagnostics.Analyzers/UnitTests/DoNotCopyValueTests.cs
@@ -636,6 +636,125 @@ struct CannotCopy
     public int Second { get; set; }
 }
 
+internal sealed class NonCopyableAttribute : System.Attribute { }
+";
+
+            await new VerifyCS.Test
+            {
+                TestCode = source,
+                LanguageVersion = Microsoft.CodeAnalysis.CSharp.LanguageVersion.CSharp8,
+            }.RunAsync();
+        }
+
+        [Fact]
+        public async Task AllowCustomForeachEnumerator()
+        {
+            var source = @"
+using System.Runtime.InteropServices;
+
+class C
+{
+    void Method()
+    {
+        var cannotCopy = new CannotCopy();
+        foreach (var obj in cannotCopy)
+        {
+        }
+    }
+}
+
+[NonCopyable]
+struct CannotCopy
+{
+    public Enumerator GetEnumerator() => throw null;
+
+    public struct Enumerator
+    {
+        public object Current => throw null;
+        public bool MoveNext() => throw null;
+    }
+}
+
+internal sealed class NonCopyableAttribute : System.Attribute { }
+";
+
+            await new VerifyCS.Test
+            {
+                TestCode = source,
+                LanguageVersion = Microsoft.CodeAnalysis.CSharp.LanguageVersion.CSharp8,
+            }.RunAsync();
+        }
+
+        [Fact]
+        public async Task AllowCustomForeachEnumeratorDisposableObject()
+        {
+            var source = @"
+using System;
+using System.Runtime.InteropServices;
+
+class C
+{
+    void Method()
+    {
+        using var cannotCopy = new CannotCopy();
+        foreach (var obj in cannotCopy)
+        {
+        }
+    }
+}
+
+[NonCopyable]
+struct CannotCopy : IDisposable
+{
+    public void Dispose() => throw null;
+    public Enumerator GetEnumerator() => throw null;
+
+    public struct Enumerator
+    {
+        public object Current => throw null;
+        public bool MoveNext() => throw null;
+    }
+}
+
+internal sealed class NonCopyableAttribute : System.Attribute { }
+";
+
+            await new VerifyCS.Test
+            {
+                TestCode = source,
+                LanguageVersion = Microsoft.CodeAnalysis.CSharp.LanguageVersion.CSharp8,
+            }.RunAsync();
+        }
+
+        [Fact]
+        public async Task AllowCustomForeachReadonlyEnumerator()
+        {
+            var source = @"
+using System.Runtime.InteropServices;
+
+class C
+{
+    void Method()
+    {
+        var cannotCopy = new CannotCopy();
+        foreach (var obj in cannotCopy)
+        {
+        }
+    }
+}
+
+[NonCopyable]
+struct CannotCopy
+{
+    public readonly Enumerator GetEnumerator() => throw null;
+
+    public struct Enumerator
+    {
+        public object Current => throw null;
+        public bool MoveNext() => throw null;
+    }
+}
+
 internal sealed class NonCopyableAttribute : System.Attribute { }
 ";