diff --git a/net/l2tp/l2tp_ppp.c b/net/l2tp/l2tp_ppp.c
index 2d2955e..3b02f24 100644
--- a/net/l2tp/l2tp_ppp.c
+++ b/net/l2tp/l2tp_ppp.c
@@ -416,10 +416,28 @@
  * Session (and tunnel control) socket create/destroy.
  *****************************************************************************/
 
+static void pppol2tp_put_sk(struct rcu_head *head)
+{
+	struct pppol2tp_session *ps;
+
+	ps = container_of(head, typeof(*ps), rcu);
+	sock_put(ps->__sk);
+}
+
 /* Called by l2tp_core when a session socket is being closed.
  */
 static void pppol2tp_session_close(struct l2tp_session *session)
 {
+	struct pppol2tp_session *ps;
+
+	ps = l2tp_session_priv(session);
+	mutex_lock(&ps->sk_lock);
+	ps->__sk = rcu_dereference_protected(ps->sk,
+					     lockdep_is_held(&ps->sk_lock));
+	RCU_INIT_POINTER(ps->sk, NULL);
+	if (ps->__sk)
+		call_rcu(&ps->rcu, pppol2tp_put_sk);
+	mutex_unlock(&ps->sk_lock);
 }
 
 /* Really kill the session socket. (Called from sock_put() if
@@ -439,14 +457,6 @@
 	}
 }
 
-static void pppol2tp_put_sk(struct rcu_head *head)
-{
-	struct pppol2tp_session *ps;
-
-	ps = container_of(head, typeof(*ps), rcu);
-	sock_put(ps->__sk);
-}
-
 /* Called when the PPPoX socket (session) is closed.
  */
 static int pppol2tp_release(struct socket *sock)
@@ -470,26 +480,17 @@
 	sock_orphan(sk);
 	sock->sk = NULL;
 
+	/* If the socket is associated with a session,
+	 * l2tp_session_delete will call pppol2tp_session_close which
+	 * will drop the session's ref on the socket.
+	 */
 	session = pppol2tp_sock_to_session(sk);
-
-	if (session != NULL) {
-		struct pppol2tp_session *ps;
-
+	if (session) {
 		l2tp_session_delete(session);
-
-		ps = l2tp_session_priv(session);
-		mutex_lock(&ps->sk_lock);
-		ps->__sk = rcu_dereference_protected(ps->sk,
-						     lockdep_is_held(&ps->sk_lock));
-		RCU_INIT_POINTER(ps->sk, NULL);
-		mutex_unlock(&ps->sk_lock);
-		call_rcu(&ps->rcu, pppol2tp_put_sk);
-
-		/* Rely on the sock_put() call at the end of the function for
-		 * dropping the reference held by pppol2tp_sock_to_session().
-		 * The last reference will be dropped by pppol2tp_put_sk().
-		 */
+		/* drop the ref obtained by pppol2tp_sock_to_session */
+		sock_put(sk);
 	}
+
 	release_sock(sk);
 
 	/* This will delete the session context via
@@ -786,6 +787,7 @@
 
 out_no_ppp:
 	/* This is how we get the session context from the socket. */
+	sock_hold(sk);
 	sk->sk_user_data = session;
 	rcu_assign_pointer(ps->sk, sk);
 	mutex_unlock(&ps->sk_lock);