diff --git a/net/l2tp/l2tp_core.c b/net/l2tp/l2tp_core.c
index 7501b22b9c5..a2bb6280190 100644
--- a/net/l2tp/l2tp_core.c
+++ b/net/l2tp/l2tp_core.c
@@ -225,6 +225,56 @@ struct l2tp_session *l2tp_session_find(struct net *net, struct l2tp_tunnel *tunn
 }
 EXPORT_SYMBOL_GPL(l2tp_session_find);
 
+/* Like l2tp_session_find() but takes a reference on the returned session.
+ * Optionally calls session->ref() too if do_ref is true.
+ */
+struct l2tp_session *l2tp_session_get(struct net *net,
+				      struct l2tp_tunnel *tunnel,
+				      u32 session_id, bool do_ref)
+{
+	struct hlist_head *session_list;
+	struct l2tp_session *session;
+	struct hlist_node *walk;
+
+	if (!tunnel) {
+		struct l2tp_net *pn = l2tp_pernet(net);
+
+		session_list = l2tp_session_id_hash_2(pn, session_id);
+
+		rcu_read_lock_bh();
+		hlist_for_each_entry_rcu(session, walk, session_list, global_hlist) {
+			if (session->session_id == session_id) {
+				l2tp_session_inc_refcount(session);
+				if (do_ref && session->ref)
+					session->ref(session);
+				rcu_read_unlock_bh();
+
+				return session;
+			}
+		}
+		rcu_read_unlock_bh();
+
+		return NULL;
+	}
+
+	session_list = l2tp_session_id_hash(tunnel, session_id);
+	read_lock_bh(&tunnel->hlist_lock);
+	hlist_for_each_entry(session, walk, session_list, hlist) {
+		if (session->session_id == session_id) {
+			l2tp_session_inc_refcount(session);
+			if (do_ref && session->ref)
+				session->ref(session);
+			read_unlock_bh(&tunnel->hlist_lock);
+
+			return session;
+		}
+	}
+	read_unlock_bh(&tunnel->hlist_lock);
+
+	return NULL;
+}
+EXPORT_SYMBOL_GPL(l2tp_session_get);
+
 struct l2tp_session *l2tp_session_find_nth(struct l2tp_tunnel *tunnel, int nth)
 {
 	int hash;
@@ -524,6 +574,9 @@ static inline int l2tp_verify_udp_checksum(struct sock *sk,
  * a data (not control) frame before coming here. Fields up to the
  * session-id have already been parsed and ptr points to the data
  * after the session-id.
+ *
+ * session->ref() must have been called prior to l2tp_recv_common().
+ * session->deref() will be called automatically after skb is processed.
  */
 void l2tp_recv_common(struct l2tp_session *session, struct sk_buff *skb,
 		      unsigned char *ptr, unsigned char *optr, u16 hdrflags,
@@ -533,14 +586,6 @@ void l2tp_recv_common(struct l2tp_session *session, struct sk_buff *skb,
 	int offset;
 	u32 ns, nr;
 
-	/* The ref count is increased since we now hold a pointer to
-	 * the session. Take care to decrement the refcnt when exiting
-	 * this function from now on...
-	 */
-	l2tp_session_inc_refcount(session);
-	if (session->ref)
-		(*session->ref)(session);
-
 	/* Parse and check optional cookie */
 	if (session->peer_cookie_len > 0) {
 		if (memcmp(ptr, &session->peer_cookie[0], session->peer_cookie_len)) {
@@ -711,8 +756,6 @@ void l2tp_recv_common(struct l2tp_session *session, struct sk_buff *skb,
 	/* Try to dequeue as many skbs from reorder_q as we can. */
 	l2tp_recv_dequeue(session);
 
-	l2tp_session_dec_refcount(session);
-
 	return;
 
 discard:
@@ -721,8 +764,6 @@ discard:
 
 	if (session->deref)
 		(*session->deref)(session);
-
-	l2tp_session_dec_refcount(session);
 }
 EXPORT_SYMBOL(l2tp_recv_common);
 
@@ -818,8 +859,14 @@ static int l2tp_udp_recv_core(struct l2tp_tunnel *tunnel, struct sk_buff *skb,
 	}
 
 	/* Find the session context */
-	session = l2tp_session_find(tunnel->l2tp_net, tunnel, session_id);
+	session = l2tp_session_get(tunnel->l2tp_net, tunnel, session_id, true);
 	if (!session || !session->recv_skb) {
+		if (session) {
+			if (session->deref)
+				session->deref(session);
+			l2tp_session_dec_refcount(session);
+		}
+
 		/* Not found? Pass to userspace to deal with */
 		PRINTK(tunnel->debug, L2TP_MSG_DATA, KERN_INFO,
 		       "%s: no session found (%u/%u). Passing up.\n",
@@ -828,6 +875,7 @@ static int l2tp_udp_recv_core(struct l2tp_tunnel *tunnel, struct sk_buff *skb,
 	}
 
 	l2tp_recv_common(session, skb, ptr, optr, hdrflags, length, payload_hook);
+	l2tp_session_dec_refcount(session);
 
 	return 0;
 
diff --git a/net/l2tp/l2tp_core.h b/net/l2tp/l2tp_core.h
index 439379484bf..4c22fb4e6a6 100644
--- a/net/l2tp/l2tp_core.h
+++ b/net/l2tp/l2tp_core.h
@@ -222,6 +222,9 @@ out:
 	return tunnel;
 }
 
+struct l2tp_session *l2tp_session_get(struct net *net,
+				      struct l2tp_tunnel *tunnel,
+				      u32 session_id, bool do_ref);
 extern struct l2tp_session *l2tp_session_find(struct net *net, struct l2tp_tunnel *tunnel, u32 session_id);
 extern struct l2tp_session *l2tp_session_find_nth(struct l2tp_tunnel *tunnel, int nth);
 extern struct l2tp_session *l2tp_session_find_by_ifname(struct net *net, char *ifname);
diff --git a/net/l2tp/l2tp_ip.c b/net/l2tp/l2tp_ip.c
index add4613e771..d1b25a572fe 100644
--- a/net/l2tp/l2tp_ip.c
+++ b/net/l2tp/l2tp_ip.c
@@ -148,19 +148,19 @@ static int l2tp_ip_recv(struct sk_buff *skb)
 	}
 
 	/* Ok, this is a data packet. Lookup the session. */
-	session = l2tp_session_find(&init_net, NULL, session_id);
-	if (session == NULL)
+	session = l2tp_session_get(&init_net, NULL, session_id, true);
+	if (!session)
 		goto discard;
 
 	tunnel = session->tunnel;
-	if (tunnel == NULL)
-		goto discard;
+	if (!tunnel)
+		goto discard_sess;
 
 	/* Trace packet contents, if enabled */
 	if (tunnel->debug & L2TP_MSG_DATA) {
 		length = min(32u, skb->len);
 		if (!pskb_may_pull(skb, length))
-			goto discard;
+			goto discard_sess;
 
 		printk(KERN_DEBUG "%s: ip recv: ", tunnel->name);
 
@@ -173,6 +173,7 @@ static int l2tp_ip_recv(struct sk_buff *skb)
 	}
 
 	l2tp_recv_common(session, skb, ptr, optr, 0, skb->len, tunnel->recv_payload_hook);
+	l2tp_session_dec_refcount(session);
 
 	return 0;
 
@@ -208,6 +209,12 @@ pass_up:
 
 	return sk_receive_skb(sk, skb, 1);
 
+discard_sess:
+	if (session->deref)
+		session->deref(session);
+	l2tp_session_dec_refcount(session);
+	goto discard;
+
 discard_put:
 	sock_put(sk);