--- gcc/ada/exp_ch3.adb
+++ gcc/ada/exp_ch3.adb
@@ -1922,9 +1922,15 @@ package body Exp_Ch3 is
 
          --  Adjust the tag if tagged (because of possible view conversions).
          --  Suppress the tag adjustment when not Tagged_Type_Expansion because
-         --  tags are represented implicitly in objects.
+         --  tags are represented implicitly in objects, and when the record is
+         --  initialized with a raise expression.
 
-         if Is_Tagged_Type (Typ) and then Tagged_Type_Expansion then
+         if Is_Tagged_Type (Typ)
+           and then Tagged_Type_Expansion
+           and then Nkind (Exp) /= N_Raise_Expression
+           and then (Nkind (Exp) /= N_Qualified_Expression
+                       or else Nkind (Expression (Exp)) /= N_Raise_Expression)
+         then
             Append_To (Res,
               Make_Assignment_Statement (Default_Loc,
                 Name       =>

--- gcc/ada/sem_aggr.adb
+++ gcc/ada/sem_aggr.adb
@@ -3158,6 +3158,9 @@ package body Sem_Aggr is
          elsif Nkind (Anc) = N_Qualified_Expression then
             return Valid_Limited_Ancestor (Expression (Anc));
 
+         elsif Nkind (Anc) = N_Raise_Expression then
+            return True;
+
          else
             return False;
          end if;
@@ -3199,6 +3202,13 @@ package body Sem_Aggr is
             then
                return True;
 
+            --  The parent type may be a raise expression (which is legal in
+            --  any expression context).
+
+            elsif A_Type = Raise_Type then
+               A_Type := Etype (Imm_Type);
+               return True;
+
             else
                Imm_Type := Etype (Base_Type (Imm_Type));
             end if;

--- gcc/ada/sem_ch3.adb
+++ gcc/ada/sem_ch3.adb
@@ -2047,10 +2047,23 @@ package body Sem_Ch3 is
          end if;
       end if;
 
+      --  Avoid reporting spurious errors if the component is initialized with
+      --  a raise expression (which is legal in any expression context)
+
+      if Present (E)
+        and then
+          (Nkind (E) = N_Raise_Expression
+             or else (Nkind (E) = N_Qualified_Expression
+                        and then Nkind (Expression (E)) = N_Raise_Expression))
+      then
+         null;
+
       --  The parent type may be a private view with unknown discriminants,
       --  and thus unconstrained. Regular components must be constrained.
 
-      if not Is_Definite_Subtype (T) and then Chars (Id) /= Name_uParent then
+      elsif not Is_Definite_Subtype (T)
+        and then Chars (Id) /= Name_uParent
+      then
          if Is_Class_Wide_Type (T) then
             Error_Msg_N
                ("class-wide subtype with unknown discriminants" &

--- gcc/ada/sem_ch4.adb
+++ gcc/ada/sem_ch4.adb
@@ -4001,7 +4001,9 @@ package body Sem_Ch4 is
 
       if Is_Class_Wide_Type (T) then
          if not Is_Overloaded (Expr) then
-            if Base_Type (Etype (Expr)) /= Base_Type (T) then
+            if Base_Type (Etype (Expr)) /= Base_Type (T)
+              and then Etype (Expr) /= Raise_Type
+            then
                if Nkind (Expr) = N_Aggregate then
                   Error_Msg_N ("type of aggregate cannot be class-wide", Expr);
                else

--- /dev/null
new file mode 100644
+++ gcc/testsuite/gnat.dg/limited4.adb
@@ -0,0 +1,58 @@
+--  { dg-do compile }
+procedure Limited4 is
+    TBD_Error : exception;
+
+    type Lim_Rec is limited record
+        A : Integer;
+        B : Boolean;
+    end record;
+
+    type Lim_Tagged is tagged limited record
+        R : Lim_Rec;
+        N : Natural;
+    end record;
+
+    type Lim_Ext is new Lim_Tagged with record
+       G : Natural;
+    end record;
+
+    --  a) initialization expression of a CW object_declaration
+
+    Obj1 : Lim_Tagged'Class := (raise TBD_Error);
+    Obj2 : Lim_Tagged'Class := Lim_Tagged'Class'(raise TBD_Error);
+
+    --  b) initialization expression of a CW component_declaration
+
+    type Rec is record
+       Comp01 : Lim_Tagged'Class := (raise TBD_Error);
+       Comp02 : Lim_Tagged'Class := Lim_Tagged'Class'((raise TBD_Error));
+    end record;
+
+    --  c) the expression of a record_component_association
+
+    Obj : Lim_Tagged := (R => raise TBD_Error, N => 4);
+
+    --  d) the expression for an ancestor_part of an extension_aggregate
+
+    Ext1 : Lim_Ext := ((raise TBD_Error) with G => 0);
+    Ext2 : Lim_Ext := (Lim_Tagged'(raise TBD_Error) with G => 0);
+
+    --  e) default_expression or actual parameter for a formal object of
+    --     mode in
+
+    function Do_Test1 (Obj : Lim_Tagged) return Boolean is
+    begin
+       return True;
+    end;
+
+    function Do_Test2
+      (Obj : Lim_Tagged := (raise TBD_Error)) return Boolean is
+    begin
+       return True;
+    end;
+
+    Check : Boolean;
+begin
+    Check := Do_Test1 (raise TBD_Error);
+    Check := Do_Test2;
+end;
\ No newline at end of file