diff --git a/qla2x00t-32gbit/Kconfig b/qla2x00t-32gbit/Kconfig
index 09f9cc0d6..e80304ede 100644
--- a/qla2x00t-32gbit/Kconfig
+++ b/qla2x00t-32gbit/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config SCSI_QLA_FC
 	tristate "QLogic QLA2XXX Fibre Channel Support"
 	depends on PCI && SCSI
diff --git a/qla2x00t-32gbit/qla_bsg.c b/qla2x00t-32gbit/qla_bsg.c
index 78f10d967..d7711091e 100644
--- a/qla2x00t-32gbit/qla_bsg.c
+++ b/qla2x00t-32gbit/qla_bsg.c
@@ -146,9 +146,11 @@ qla24xx_fcp_prio_cfg_valid(scsi_qla_host_t *vha,
 }
 
 #ifndef NEW_LIBFC_API
-static int qla24xx_proc_fcp_prio_cfg_cmd(struct fc_bsg_job *bsg_job)
+static int
+qla24xx_proc_fcp_prio_cfg_cmd(struct fc_bsg_job *bsg_job)
 #else
-static int qla24xx_proc_fcp_prio_cfg_cmd(struct bsg_job *bsg_job)
+static int
+qla24xx_proc_fcp_prio_cfg_cmd(struct bsg_job *bsg_job)
 #endif
 {
 	struct Scsi_Host *host = fc_bsg_to_shost(bsg_job);
@@ -278,9 +280,11 @@ exit_fcp_prio_cfg:
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_process_els(struct fc_bsg_job *bsg_job)
+static int
+qla2x00_process_els(struct fc_bsg_job *bsg_job)
 #else
-static int qla2x00_process_els(struct bsg_job *bsg_job)
+static int
+qla2x00_process_els(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_request *bsg_request = bsg_job->request;
@@ -460,9 +464,11 @@ qla24xx_calc_ct_iocbs(uint16_t dsds)
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_process_ct(struct fc_bsg_job *bsg_job)
+static int
+qla2x00_process_ct(struct fc_bsg_job *bsg_job)
 #else
-static int qla2x00_process_ct(struct bsg_job *bsg_job)
+static int
+qla2x00_process_ct(struct bsg_job *bsg_job)
 #endif
 {
 	srb_t *sp;
@@ -741,9 +747,11 @@ done_set_internal:
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_process_loopback(struct fc_bsg_job *bsg_job)
+static int
+qla2x00_process_loopback(struct fc_bsg_job *bsg_job)
 #else
-static int qla2x00_process_loopback(struct bsg_job *bsg_job)
+static int
+qla2x00_process_loopback(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_request *bsg_request = bsg_job->request;
@@ -986,9 +994,11 @@ done_unmap_req_sg:
 }
 
 #ifndef NEW_LIBFC_API
-static int qla84xx_reset(struct fc_bsg_job *bsg_job)
+static int
+qla84xx_reset(struct fc_bsg_job *bsg_job)
 #else
-static int qla84xx_reset(struct bsg_job *bsg_job)
+static int
+qla84xx_reset(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_request *bsg_request = bsg_job->request;
@@ -1025,9 +1035,11 @@ static int qla84xx_reset(struct bsg_job *bsg_job)
 }
 
 #ifndef NEW_LIBFC_API
-static int qla84xx_updatefw(struct fc_bsg_job *bsg_job)
+static int
+qla84xx_updatefw(struct fc_bsg_job *bsg_job)
 #else
-static int qla84xx_updatefw(struct bsg_job *bsg_job)
+static int
+qla84xx_updatefw(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_request *bsg_request = bsg_job->request;
@@ -1138,9 +1150,11 @@ done_unmap_sg:
 }
 
 #ifndef NEW_LIBFC_API
-static int qla84xx_mgmt_cmd(struct fc_bsg_job *bsg_job)
+static int
+qla84xx_mgmt_cmd(struct fc_bsg_job *bsg_job)
 #else
-static int qla84xx_mgmt_cmd(struct bsg_job *bsg_job)
+static int
+qla84xx_mgmt_cmd(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_request *bsg_request = bsg_job->request;
@@ -1337,9 +1351,11 @@ exit_mgmt:
 }
 
 #ifndef NEW_LIBFC_API
-static int qla24xx_iidma(struct fc_bsg_job *bsg_job)
+static int
+qla24xx_iidma(struct fc_bsg_job *bsg_job)
 #else
-static int qla24xx_iidma(struct bsg_job *bsg_job)
+static int
+qla24xx_iidma(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_request *bsg_request = bsg_job->request;
@@ -1429,11 +1445,13 @@ static int qla24xx_iidma(struct bsg_job *bsg_job)
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_optrom_setup(struct fc_bsg_job *bsg_job,
-				scsi_qla_host_t *vha, uint8_t is_update)
+static int
+qla2x00_optrom_setup(struct fc_bsg_job *bsg_job, scsi_qla_host_t *vha,
+	uint8_t is_update)
 #else
-static int qla2x00_optrom_setup(struct bsg_job *bsg_job,
-				scsi_qla_host_t *vha, uint8_t is_update)
+static int
+qla2x00_optrom_setup(struct bsg_job *bsg_job, scsi_qla_host_t *vha,
+	uint8_t is_update)
 #endif
 {
 	struct fc_bsg_request *bsg_request = bsg_job->request;
@@ -1503,9 +1521,11 @@ static int qla2x00_optrom_setup(struct bsg_job *bsg_job,
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_read_optrom(struct fc_bsg_job *bsg_job)
+static int
+qla2x00_read_optrom(struct fc_bsg_job *bsg_job)
 #else
-static int qla2x00_read_optrom(struct bsg_job *bsg_job)
+static int
+qla2x00_read_optrom(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
@@ -1543,9 +1563,11 @@ static int qla2x00_read_optrom(struct bsg_job *bsg_job)
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_update_optrom(struct fc_bsg_job *bsg_job)
+static int
+qla2x00_update_optrom(struct fc_bsg_job *bsg_job)
 #else
-static int qla2x00_update_optrom(struct bsg_job *bsg_job)
+static int
+qla2x00_update_optrom(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
@@ -1582,9 +1604,11 @@ static int qla2x00_update_optrom(struct bsg_job *bsg_job)
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_update_fru_versions(struct fc_bsg_job *bsg_job)
+static int
+qla2x00_update_fru_versions(struct fc_bsg_job *bsg_job)
 #else
-static int qla2x00_update_fru_versions(struct bsg_job *bsg_job)
+static int
+qla2x00_update_fru_versions(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
@@ -1638,9 +1662,11 @@ done:
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_read_fru_status(struct fc_bsg_job *bsg_job)
+static int
+qla2x00_read_fru_status(struct fc_bsg_job *bsg_job)
 #else
-static int qla2x00_read_fru_status(struct bsg_job *bsg_job)
+static int
+qla2x00_read_fru_status(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
@@ -1692,9 +1718,11 @@ done:
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_write_fru_status(struct fc_bsg_job *bsg_job)
+static int
+qla2x00_write_fru_status(struct fc_bsg_job *bsg_job)
 #else
-static int qla2x00_write_fru_status(struct bsg_job *bsg_job)
+static int
+qla2x00_write_fru_status(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
@@ -1742,9 +1770,11 @@ done:
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_write_i2c(struct fc_bsg_job *bsg_job)
+static int
+qla2x00_write_i2c(struct fc_bsg_job *bsg_job)
 #else
-static int qla2x00_write_i2c(struct bsg_job *bsg_job)
+static int
+qla2x00_write_i2c(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
@@ -1791,9 +1821,11 @@ done:
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_read_i2c(struct fc_bsg_job *bsg_job)
+static int
+qla2x00_read_i2c(struct fc_bsg_job *bsg_job)
 #else
-static int qla2x00_read_i2c(struct bsg_job *bsg_job)
+static int
+qla2x00_read_i2c(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
@@ -1844,9 +1876,11 @@ done:
 }
 
 #ifndef NEW_LIBFC_API
-static int qla24xx_process_bidir_cmd(struct fc_bsg_job *bsg_job)
+static int
+qla24xx_process_bidir_cmd(struct fc_bsg_job *bsg_job)
 #else
-static int qla24xx_process_bidir_cmd(struct bsg_job *bsg_job)
+static int
+qla24xx_process_bidir_cmd(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
@@ -2025,9 +2059,11 @@ done:
 }
 
 #ifndef NEW_LIBFC_API
-static int qlafx00_mgmt_cmd(struct fc_bsg_job *bsg_job)
+static int
+qlafx00_mgmt_cmd(struct fc_bsg_job *bsg_job)
 #else
-static int qlafx00_mgmt_cmd(struct bsg_job *bsg_job)
+static int
+qlafx00_mgmt_cmd(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_request *bsg_request = bsg_job->request;
@@ -2151,9 +2187,11 @@ done:
 }
 
 #ifndef NEW_LIBFC_API
-static int qla26xx_serdes_op(struct fc_bsg_job *bsg_job)
+static int
+qla26xx_serdes_op(struct fc_bsg_job *bsg_job)
 #else
-static int qla26xx_serdes_op(struct bsg_job *bsg_job)
+static int
+qla26xx_serdes_op(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
@@ -2196,9 +2234,11 @@ static int qla26xx_serdes_op(struct bsg_job *bsg_job)
 }
 
 #ifndef NEW_LIBFC_API
-static int qla8044_serdes_op(struct fc_bsg_job *bsg_job)
+static int
+qla8044_serdes_op(struct fc_bsg_job *bsg_job)
 #else
-static int qla8044_serdes_op(struct bsg_job *bsg_job)
+static int
+qla8044_serdes_op(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
@@ -2241,9 +2281,11 @@ static int qla8044_serdes_op(struct bsg_job *bsg_job)
 }
 
 #ifndef NEW_LIBFC_API
-static int qla27xx_get_flash_upd_cap(struct fc_bsg_job *bsg_job)
+static int
+qla27xx_get_flash_upd_cap(struct fc_bsg_job *bsg_job)
 #else
-static int qla27xx_get_flash_upd_cap(struct bsg_job *bsg_job)
+static int
+qla27xx_get_flash_upd_cap(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
@@ -2276,9 +2318,11 @@ static int qla27xx_get_flash_upd_cap(struct bsg_job *bsg_job)
 }
 
 #ifndef NEW_LIBFC_API
-static int qla27xx_set_flash_upd_cap(struct fc_bsg_job *bsg_job)
+static int
+qla27xx_set_flash_upd_cap(struct fc_bsg_job *bsg_job)
 #else
-static int qla27xx_set_flash_upd_cap(struct bsg_job *bsg_job)
+static int
+qla27xx_set_flash_upd_cap(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
@@ -2325,9 +2369,11 @@ static int qla27xx_set_flash_upd_cap(struct bsg_job *bsg_job)
 }
 
 #ifndef NEW_LIBFC_API
-static int qla27xx_get_bbcr_data(struct fc_bsg_job *bsg_job)
+static int
+qla27xx_get_bbcr_data(struct fc_bsg_job *bsg_job)
 #else
-static int qla27xx_get_bbcr_data(struct bsg_job *bsg_job)
+static int
+qla27xx_get_bbcr_data(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
@@ -2387,9 +2433,11 @@ done:
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_get_priv_stats(struct fc_bsg_job *bsg_job)
+static int
+qla2x00_get_priv_stats(struct fc_bsg_job *bsg_job)
 #else
-static int qla2x00_get_priv_stats(struct bsg_job *bsg_job)
+static int
+qla2x00_get_priv_stats(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_request *bsg_request = bsg_job->request;
@@ -2449,9 +2497,11 @@ static int qla2x00_get_priv_stats(struct bsg_job *bsg_job)
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_do_dport_diagnostics(struct fc_bsg_job *bsg_job)
+static int
+qla2x00_do_dport_diagnostics(struct fc_bsg_job *bsg_job)
 #else
-static int qla2x00_do_dport_diagnostics(struct bsg_job *bsg_job)
+static int
+qla2x00_do_dport_diagnostics(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
@@ -2496,9 +2546,11 @@ static int qla2x00_do_dport_diagnostics(struct bsg_job *bsg_job)
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_get_flash_image_status(struct fc_bsg_job *bsg_job)
+static int
+qla2x00_get_flash_image_status(struct fc_bsg_job *bsg_job)
 #else
-static int qla2x00_get_flash_image_status(struct bsg_job *bsg_job)
+static int
+qla2x00_get_flash_image_status(struct bsg_job *bsg_job)
 #endif
 {
 	scsi_qla_host_t *vha = shost_priv(fc_bsg_to_shost(bsg_job));
@@ -2538,9 +2590,11 @@ static int qla2x00_get_flash_image_status(struct bsg_job *bsg_job)
 }
 
 #ifndef NEW_LIBFC_API
-static int qla2x00_process_vendor_specific(struct fc_bsg_job *bsg_job)
+static int
+qla2x00_process_vendor_specific(struct fc_bsg_job *bsg_job)
 #else
-static int qla2x00_process_vendor_specific(struct bsg_job *bsg_job)
+static int
+qla2x00_process_vendor_specific(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_request *bsg_request = bsg_job->request;
@@ -2622,9 +2676,11 @@ static int qla2x00_process_vendor_specific(struct bsg_job *bsg_job)
 }
 
 #ifndef NEW_LIBFC_API
-int qla24xx_bsg_request(struct fc_bsg_job *bsg_job)
+int
+qla24xx_bsg_request(struct fc_bsg_job *bsg_job)
 #else
-int qla24xx_bsg_request(struct bsg_job *bsg_job)
+int
+qla24xx_bsg_request(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_request *bsg_request = bsg_job->request;
@@ -2678,9 +2734,11 @@ int qla24xx_bsg_request(struct bsg_job *bsg_job)
 }
 
 #ifndef NEW_LIBFC_API
-int qla24xx_bsg_timeout(struct fc_bsg_job *bsg_job)
+int
+qla24xx_bsg_timeout(struct fc_bsg_job *bsg_job)
 #else
-int qla24xx_bsg_timeout(struct bsg_job *bsg_job)
+int
+qla24xx_bsg_timeout(struct bsg_job *bsg_job)
 #endif
 {
 	struct fc_bsg_reply *bsg_reply = bsg_job->reply;
diff --git a/qla2x00t-32gbit/qla_def.h b/qla2x00t-32gbit/qla_def.h
index 7801cc785..f67e9dcbf 100644
--- a/qla2x00t-32gbit/qla_def.h
+++ b/qla2x00t-32gbit/qla_def.h
@@ -605,6 +605,8 @@ typedef struct srb {
 	uint8_t cmd_type;
 	uint8_t pad[3];
 	atomic_t ref_count;
+	struct kref cmd_kref;	/* need to migrate ref_count over to this */
+	void *priv;
 	wait_queue_head_t nvme_ls_waitq;
 	struct fc_port *fcport;
 	struct scsi_qla_host *vha;
@@ -631,6 +633,7 @@ typedef struct srb {
 	} u;
 	void (*done)(void *, int);
 	void (*free)(void *);
+	void (*put_fn)(struct kref *kref);
 } srb_t;
 
 #define GET_CMD_SP(sp) (sp->u.scmd.cmd)
@@ -2413,7 +2416,6 @@ typedef struct fc_port {
 	unsigned int id_changed:1;
 	unsigned int scan_needed:1;
 
-	struct work_struct nvme_del_work;
 	struct completion nvme_del_done;
 	uint32_t nvme_prli_service_param;
 #define NVME_PRLI_SP_CONF       BIT_7
@@ -4454,7 +4456,6 @@ typedef struct scsi_qla_host {
 
 	struct		nvme_fc_local_port *nvme_local_port;
 	struct completion nvme_del_done;
-	struct list_head nvme_rport_list;
 
 	uint16_t	fcoe_vlan_id;
 	uint16_t	fcoe_fcf_idx;
diff --git a/qla2x00t-32gbit/qla_gbl.h b/qla2x00t-32gbit/qla_gbl.h
index 45388bbc3..4c7449247 100644
--- a/qla2x00t-32gbit/qla_gbl.h
+++ b/qla2x00t-32gbit/qla_gbl.h
@@ -919,4 +919,6 @@ void qlt_clr_qp_table(struct scsi_qla_host *vha);
 void qlt_set_mode(struct scsi_qla_host *);
 int qla2x00_set_data_rate(scsi_qla_host_t *vha, uint16_t mode);
 
+/* nvme.c */
+void qla_nvme_unregister_remote_port(struct fc_port *fcport);
 #endif /* _QLA_GBL_H */
diff --git a/qla2x00t-32gbit/qla_init.c b/qla2x00t-32gbit/qla_init.c
index a4ebff52c..b4ff4cf80 100644
--- a/qla2x00t-32gbit/qla_init.c
+++ b/qla2x00t-32gbit/qla_init.c
@@ -123,7 +123,7 @@ static int qla24xx_async_abort_cmd(srb_t *cmd_sp, bool wait)
 	int rval = QLA_FUNCTION_FAILED;
 
 	sp = qla2xxx_get_qpair_sp(cmd_sp->vha, cmd_sp->qpair, cmd_sp->fcport,
-	    GFP_ATOMIC);
+				  GFP_ATOMIC);
 	if (!sp)
 		return rval;
 
diff --git a/qla2x00t-32gbit/qla_iocb.c b/qla2x00t-32gbit/qla_iocb.c
index b946dd1b1..468827f07 100644
--- a/qla2x00t-32gbit/qla_iocb.c
+++ b/qla2x00t-32gbit/qla_iocb.c
@@ -1071,7 +1071,7 @@ qla24xx_walk_and_build_sglist(struct qla_hw_data *ha, srb_t *sp,
 #if QLA_ENABLE_PI
 int
 qla24xx_walk_and_build_prot_sglist(struct qla_hw_data *ha, srb_t *sp,
-    struct dsd64 *cur_dsd, uint16_t tot_dsds, struct qla_tgt_cmd *tc)
+	struct dsd64 *cur_dsd, uint16_t tot_dsds, struct qla_tgt_cmd *tc)
 {
 	struct dsd_dma *dsd_ptr = NULL, *dif_dsd, *nxt_dsd;
 	struct scatterlist *sg, *sgl;
diff --git a/qla2x00t-32gbit/qla_nvme.c b/qla2x00t-32gbit/qla_nvme.c
index 6e10f6ee0..aaca5ca1e 100644
--- a/qla2x00t-32gbit/qla_nvme.c
+++ b/qla2x00t-32gbit/qla_nvme.c
@@ -17,8 +17,6 @@
 
 static struct nvme_fc_port_template qla_nvme_fc_transport;
 
-static void qla_nvme_unregister_remote_port(struct work_struct *);
-
 int qla_nvme_register_remote(struct scsi_qla_host *vha, struct fc_port *fcport)
 {
 	struct qla_nvme_rport *rport;
@@ -43,7 +41,6 @@ int qla_nvme_register_remote(struct scsi_qla_host *vha, struct fc_port *fcport)
 		(fcport->nvme_flag & NVME_FLAG_REGISTERED))
 		return 0;
 
-	INIT_WORK(&fcport->nvme_del_work, qla_nvme_unregister_remote_port);
 	fcport->nvme_flag &= ~NVME_FLAG_RESETTING;
 
 	memset(&req, 0, sizeof(struct nvme_fc_port_info));
@@ -85,7 +82,6 @@ int qla_nvme_register_remote(struct scsi_qla_host *vha, struct fc_port *fcport)
 
 	rport = fcport->nvme_remote_port->private;
 	rport->fcport = fcport;
-	list_add_tail(&rport->list, &vha->nvme_rport_list);
 
 	fcport->nvme_flag |= NVME_FLAG_REGISTERED;
 	return 0;
@@ -135,53 +131,91 @@ static int qla_nvme_alloc_queue(struct nvme_fc_local_port *lport,
 	return 0;
 }
 
-static void qla_nvme_sp_ls_done(void *ptr, int res)
+static void qla_nvme_release_fcp_cmd_kref(struct kref *kref)
 {
-	srb_t *sp = ptr;
-	struct srb_iocb *nvme;
-	struct nvmefc_ls_req   *fd;
-	struct nvme_private *priv;
-
-	if (WARN_ON_ONCE(atomic_read(&sp->ref_count) == 0))
-		return;
-
-	atomic_dec(&sp->ref_count);
-
-	if (res)
-		res = -EINVAL;
-
-	nvme = &sp->u.iocb_cmd;
-	fd = nvme->u.nvme.desc;
-	priv = fd->private;
-	priv->comp_status = res;
-	schedule_work(&priv->ls_work);
-	/* work schedule doesn't need the sp */
-	qla2x00_rel_sp(sp);
-}
-
-static void qla_nvme_sp_done(void *ptr, int res)
-{
-	srb_t *sp = ptr;
-	struct srb_iocb *nvme;
+	struct srb *sp = container_of(kref, struct srb, cmd_kref);
+	struct nvme_private *priv = (struct nvme_private *)sp->priv;
 	struct nvmefc_fcp_req *fd;
+	struct srb_iocb *nvme;
+	unsigned long flags;
+
+	if (!priv)
+		goto out;
 
 	nvme = &sp->u.iocb_cmd;
 	fd = nvme->u.nvme.desc;
 
-	if (WARN_ON_ONCE(atomic_read(&sp->ref_count) == 0))
-		return;
-
-	atomic_dec(&sp->ref_count);
-
-	if (res == QLA_SUCCESS) {
+	spin_lock_irqsave(&priv->cmd_lock, flags);
+	priv->sp = NULL;
+	sp->priv = NULL;
+	if (priv->comp_status == QLA_SUCCESS) {
 		fd->rcv_rsplen = nvme->u.nvme.rsp_pyld_len;
 	} else {
 		fd->rcv_rsplen = 0;
 		fd->transferred_length = 0;
 	}
 	fd->status = 0;
+	spin_unlock_irqrestore(&priv->cmd_lock, flags);
+
 	fd->done(fd);
+out:
 	qla2xxx_rel_qpair_sp(sp->qpair, sp);
+}
+
+static void qla_nvme_release_ls_cmd_kref(struct kref *kref)
+{
+	struct srb *sp = container_of(kref, struct srb, cmd_kref);
+	struct nvme_private *priv = (struct nvme_private *)sp->priv;
+	struct nvmefc_ls_req *fd;
+	unsigned long flags;
+
+	if (!priv)
+		goto out;
+
+	spin_lock_irqsave(&priv->cmd_lock, flags);
+	priv->sp = NULL;
+	sp->priv = NULL;
+	spin_unlock_irqrestore(&priv->cmd_lock, flags);
+
+	fd = priv->fd;
+	fd->done(fd, priv->comp_status);
+out:
+	qla2x00_rel_sp(sp);
+}
+
+static void qla_nvme_ls_complete(struct work_struct *work)
+{
+	struct nvme_private *priv =
+		container_of(work, struct nvme_private, ls_work);
+
+	kref_put(&priv->sp->cmd_kref, qla_nvme_release_ls_cmd_kref);
+}
+
+static void qla_nvme_sp_ls_done(void *ptr, int res)
+{
+	srb_t *sp = ptr;
+	struct nvme_private *priv;
+
+	if (WARN_ON_ONCE(kref_read(&sp->cmd_kref) == 0))
+		return;
+
+	if (res)
+		res = -EINVAL;
+
+	priv = (struct nvme_private *)sp->priv;
+	priv->comp_status = res;
+	INIT_WORK(&priv->ls_work, qla_nvme_ls_complete);
+	schedule_work(&priv->ls_work);
+}
+
+/* it assumed that QPair lock is held. */
+static void qla_nvme_sp_done(void *ptr, int res)
+{
+	srb_t *sp = ptr;
+	struct nvme_private *priv = (struct nvme_private *)sp->priv;
+
+	priv->comp_status = res;
+	kref_put(&sp->cmd_kref, qla_nvme_release_fcp_cmd_kref);
 
 	return;
 }
@@ -200,45 +234,50 @@ static void qla_nvme_abort_work(struct work_struct *work)
 	       __func__, sp, sp->handle, fcport, fcport->deleted);
 
 	if (!ha->flags.fw_started && fcport->deleted)
-		return;
+		goto out;
 
 	if (ha->flags.host_shutting_down) {
 		ql_log(ql_log_info, sp->fcport->vha, 0xffff,
 		    "%s Calling done on sp: %p, type: 0x%x, sp->ref_count: 0x%x\n",
 		    __func__, sp, sp->type, atomic_read(&sp->ref_count));
 		sp->done(sp, 0);
-		return;
+		goto out;
 	}
 
-	if (WARN_ON_ONCE(atomic_read(&sp->ref_count) == 0))
-		return;
-
 	rval = ha->isp_ops->abort_command(sp);
 
 	ql_dbg(ql_dbg_io, fcport->vha, 0x212b,
 	    "%s: %s command for sp=%p, handle=%x on fcport=%p rval=%x\n",
 	    __func__, (rval != QLA_SUCCESS) ? "Failed to abort" : "Aborted",
 	    sp, sp->handle, fcport, rval);
+
+out:
+	/* kref_get was done before work was schedule. */
+	kref_put(&sp->cmd_kref, sp->put_fn);
 }
 
 static void qla_nvme_ls_abort(struct nvme_fc_local_port *lport,
     struct nvme_fc_remote_port *rport, struct nvmefc_ls_req *fd)
 {
 	struct nvme_private *priv = fd->private;
+	unsigned long flags;
+
+	spin_lock_irqsave(&priv->cmd_lock, flags);
+	if (!priv->sp) {
+		spin_unlock_irqrestore(&priv->cmd_lock, flags);
+		return;
+	}
+
+	if (!kref_get_unless_zero(&priv->sp->cmd_kref)) {
+		spin_unlock_irqrestore(&priv->cmd_lock, flags);
+		return;
+	}
+	spin_unlock_irqrestore(&priv->cmd_lock, flags);
 
 	INIT_WORK(&priv->abort_work, qla_nvme_abort_work);
 	schedule_work(&priv->abort_work);
 }
 
-static void qla_nvme_ls_complete(struct work_struct *work)
-{
-	struct nvme_private *priv =
-	    container_of(work, struct nvme_private, ls_work);
-	struct nvmefc_ls_req *fd = priv->fd;
-
-	fd->done(fd, priv->comp_status);
-}
-
 static int qla_nvme_ls_req(struct nvme_fc_local_port *lport,
     struct nvme_fc_remote_port *rport, struct nvmefc_ls_req *fd)
 {
@@ -251,8 +290,16 @@ static int qla_nvme_ls_req(struct nvme_fc_local_port *lport,
 	struct qla_hw_data *ha;
 	srb_t           *sp;
 
+
+	if (!fcport || (fcport && fcport->deleted))
+		return rval;
+
 	vha = fcport->vha;
 	ha = vha->hw;
+
+	if (!ha->flags.fw_started)
+		return rval;
+
 	/* Alloc SRB structure */
 	sp = qla2x00_get_sp(vha, fcport, GFP_ATOMIC);
 	if (!sp)
@@ -261,11 +308,13 @@ static int qla_nvme_ls_req(struct nvme_fc_local_port *lport,
 	sp->type = SRB_NVME_LS;
 	sp->name = "nvme_ls";
 	sp->done = qla_nvme_sp_ls_done;
-	atomic_set(&sp->ref_count, 1);
-	nvme = &sp->u.iocb_cmd;
+	sp->put_fn = qla_nvme_release_ls_cmd_kref;
+	sp->priv = (void *)priv;
 	priv->sp = sp;
+	kref_init(&sp->cmd_kref);
+	spin_lock_init(&priv->cmd_lock);
+	nvme = &sp->u.iocb_cmd;
 	priv->fd = fd;
-	INIT_WORK(&priv->ls_work, qla_nvme_ls_complete);
 	nvme->u.nvme.desc = fd;
 	nvme->u.nvme.dir = 0;
 	nvme->u.nvme.dl = 0;
@@ -282,8 +331,10 @@ static int qla_nvme_ls_req(struct nvme_fc_local_port *lport,
 	if (rval != QLA_SUCCESS) {
 		ql_log(ql_log_warn, vha, 0x700e,
 		    "qla2x00_start_sp failed = %d\n", rval);
-		atomic_dec(&sp->ref_count);
 		wake_up(&sp->nvme_ls_waitq);
+		sp->priv = NULL;
+		priv->sp = NULL;
+		qla2x00_rel_sp(sp);
 		return rval;
 	}
 
@@ -295,6 +346,18 @@ static void qla_nvme_fcp_abort(struct nvme_fc_local_port *lport,
     struct nvmefc_fcp_req *fd)
 {
 	struct nvme_private *priv = fd->private;
+	unsigned long flags;
+
+	spin_lock_irqsave(&priv->cmd_lock, flags);
+	if (!priv->sp) {
+		spin_unlock_irqrestore(&priv->cmd_lock, flags);
+		return;
+	}
+	if (!kref_get_unless_zero(&priv->sp->cmd_kref)) {
+		spin_unlock_irqrestore(&priv->cmd_lock, flags);
+		return;
+	}
+	spin_unlock_irqrestore(&priv->cmd_lock, flags);
 
 	INIT_WORK(&priv->abort_work, qla_nvme_abort_work);
 	schedule_work(&priv->abort_work);
@@ -498,11 +561,11 @@ static int qla_nvme_post_cmd(struct nvme_fc_local_port *lport,
 
 	fcport = qla_rport->fcport;
 
-	vha = fcport->vha;
-
-	if (test_bit(ABORT_ISP_ACTIVE, &vha->dpc_flags))
+	if (!qpair || !fcport || (qpair && !qpair->fw_started) ||
+	    (fcport && fcport->deleted))
 		return rval;
 
+	vha = fcport->vha;
 	/*
 	 * If we know the dev is going away while the transport is still sending
 	 * IO's return busy back to stall the IO Q.  This happens when the
@@ -518,12 +581,15 @@ static int qla_nvme_post_cmd(struct nvme_fc_local_port *lport,
 	if (!sp)
 		return -EBUSY;
 
-	atomic_set(&sp->ref_count, 1);
 	init_waitqueue_head(&sp->nvme_ls_waitq);
+	kref_init(&sp->cmd_kref);
+	spin_lock_init(&priv->cmd_lock);
+	sp->priv = (void *)priv;
 	priv->sp = sp;
 	sp->type = SRB_NVME_CMD;
 	sp->name = "nvme_cmd";
 	sp->done = qla_nvme_sp_done;
+	sp->put_fn = qla_nvme_release_fcp_cmd_kref;
 	sp->qpair = qpair;
 	sp->vha = vha;
 	nvme = &sp->u.iocb_cmd;
@@ -533,8 +599,10 @@ static int qla_nvme_post_cmd(struct nvme_fc_local_port *lport,
 	if (rval != QLA_SUCCESS) {
 		ql_log(ql_log_warn, vha, 0x212d,
 		    "qla2x00_start_nvme_mq failed = %d\n", rval);
-		atomic_dec(&sp->ref_count);
 		wake_up(&sp->nvme_ls_waitq);
+		sp->priv = NULL;
+		priv->sp = NULL;
+		qla2xxx_rel_qpair_sp(sp->qpair, sp);
 	}
 
 	return rval;
@@ -553,28 +621,16 @@ static void qla_nvme_localport_delete(struct nvme_fc_local_port *lport)
 static void qla_nvme_remoteport_delete(struct nvme_fc_remote_port *rport)
 {
 	fc_port_t *fcport;
-	struct qla_nvme_rport *qla_rport = rport->private, *trport;
+	struct qla_nvme_rport *qla_rport = rport->private;
 
 	fcport = qla_rport->fcport;
 	fcport->nvme_remote_port = NULL;
 	fcport->nvme_flag &= ~NVME_FLAG_REGISTERED;
-	list_for_each_entry_safe(qla_rport, trport,
-	    &fcport->vha->nvme_rport_list, list) {
-		if (qla_rport->fcport == fcport) {
-			list_del(&qla_rport->list);
-			break;
-		}
-	}
-	complete(&fcport->nvme_del_done);
-
-	if (!test_bit(UNLOADING, &fcport->vha->dpc_flags)) {
-		INIT_WORK(&fcport->free_work, qlt_free_session_done);
-		schedule_work(&fcport->free_work);
-	}
-
 	fcport->nvme_flag &= ~NVME_FLAG_DELETING;
 	ql_log(ql_log_info, fcport->vha, 0x2110,
-	    "remoteport_delete of %p completed.\n", fcport);
+	    "remoteport_delete of %p %8phN completed.\n",
+	    fcport, fcport->port_name);
+	complete(&fcport->nvme_del_done);
 }
 
 static struct nvme_fc_port_template qla_nvme_fc_transport = {
@@ -596,37 +652,27 @@ static struct nvme_fc_port_template qla_nvme_fc_transport = {
 	.fcprqst_priv_sz = sizeof(struct nvme_private),
 };
 
-static void qla_nvme_unregister_remote_port(struct work_struct *work)
+void qla_nvme_unregister_remote_port(struct fc_port *fcport)
 {
-	struct fc_port *fcport = container_of(work, struct fc_port,
-	    nvme_del_work);
-	struct qla_nvme_rport *qla_rport, *trport;
+	int ret;
 
 	if (!IS_ENABLED(CONFIG_NVME_FC))
 		return;
 
 	ql_log(ql_log_warn, NULL, 0x2112,
-	    "%s: unregister remoteport on %p\n", __func__, fcport);
+	    "%s: unregister remoteport on %p %8phN\n",
+	    __func__, fcport, fcport->port_name);
 
-	list_for_each_entry_safe(qla_rport, trport,
-	    &fcport->vha->nvme_rport_list, list) {
-		if (qla_rport->fcport == fcport) {
-			ql_log(ql_log_info, fcport->vha, 0x2113,
-			    "%s: fcport=%p\n", __func__, fcport);
 #if LINUX_VERSION_CODE >= KERNEL_VERSION(4, 17, 0)
-			nvme_fc_set_remoteport_devloss
-				(fcport->nvme_remote_port, 0);
+	nvme_fc_set_remoteport_devloss(fcport->nvme_remote_port, 0);
 #endif
-			init_completion(&fcport->nvme_del_done);
-			if (nvme_fc_unregister_remoteport
-			    (fcport->nvme_remote_port))
-				ql_log(ql_log_info, fcport->vha, 0x2114,
-				    "%s: Failed to unregister nvme_remote_port\n",
-				    __func__);
-			wait_for_completion(&fcport->nvme_del_done);
-			break;
-		}
-	}
+	init_completion(&fcport->nvme_del_done);
+	ret = nvme_fc_unregister_remoteport(fcport->nvme_remote_port);
+	if (ret)
+		ql_log(ql_log_info, fcport->vha, 0x2114,
+			"%s: Failed to unregister nvme_remote_port (%d)\n",
+			    __func__, ret);
+	wait_for_completion(&fcport->nvme_del_done);
 }
 
 void qla_nvme_delete(struct scsi_qla_host *vha)
diff --git a/qla2x00t-32gbit/qla_nvme.h b/qla2x00t-32gbit/qla_nvme.h
index b98aded69..32c1caf40 100644
--- a/qla2x00t-32gbit/qla_nvme.h
+++ b/qla2x00t-32gbit/qla_nvme.h
@@ -36,10 +36,10 @@ struct nvme_private {
 	struct work_struct ls_work;
 	struct work_struct abort_work;
 	int comp_status;
+	spinlock_t cmd_lock;
 };
 
 struct qla_nvme_rport {
-	struct list_head list;
 	struct fc_port *fcport;
 };
 
diff --git a/qla2x00t-32gbit/qla_os.c b/qla2x00t-32gbit/qla_os.c
index 67dfd414f..c7cb69138 100644
--- a/qla2x00t-32gbit/qla_os.c
+++ b/qla2x00t-32gbit/qla_os.c
@@ -1779,8 +1779,8 @@ static void qla2x00_abort_srb(struct qla_qpair *qp, srb_t *sp, const int res,
 	     !test_bit(ABORT_ISP_ACTIVE, &vha->dpc_flags) &&
 	     !qla2x00_isp_reg_stat(ha))) {
 		sp->comp = ∁
-		rval = ha->isp_ops->abort_command(sp);
 		spin_unlock_irqrestore(qp->qp_lock_ptr, *flags);
+		rval = ha->isp_ops->abort_command(sp);
 
 		switch (rval) {
 		case QLA_SUCCESS:
@@ -4844,7 +4844,6 @@ struct scsi_qla_host *qla2x00_create_host(struct scsi_host_template *sht,
 	INIT_LIST_HEAD(&vha->plogi_ack_list);
 	INIT_LIST_HEAD(&vha->qp_list);
 	INIT_LIST_HEAD(&vha->gnl.fcports);
-	INIT_LIST_HEAD(&vha->nvme_rport_list);
 	INIT_LIST_HEAD(&vha->gpnid_list);
 	INIT_WORK(&vha->iocb_work, qla2x00_iocb_work_fn);
 
diff --git a/qla2x00t-32gbit/qla_target.c b/qla2x00t-32gbit/qla_target.c
index a307301e7..62c7224de 100644
--- a/qla2x00t-32gbit/qla_target.c
+++ b/qla2x00t-32gbit/qla_target.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  qla_target.c SCSI LLD infrastructure for QLogic 22xx/23xx/24xx/25xx
  *
@@ -11,16 +12,6 @@
  *  Forward port and refactoring to modern qla2xxx and target/configfs
  *
  *  Copyright (C) 2010-2013 Nicholas A. Bellinger <nab@kernel.org>
- *
- *  This program is free software; you can redistribute it and/or
- *  modify it under the terms of the GNU General Public License
- *  as published by the Free Software Foundation, version 2
- *  of the License.
- *
- *  This program is distributed in the hope that it will be useful,
- *  but WITHOUT ANY WARRANTY; without even the implied warranty of
- *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
- *  GNU General Public License for more details.
  */
 
 #include <linux/module.h>
@@ -1026,6 +1017,12 @@ void qlt_free_session_done(struct work_struct *work)
 				else
 					logout_started = true;
 			}
+		} /* if sess->logout_on_delete */
+
+		if (sess->nvme_flag & NVME_FLAG_REGISTERED &&
+		    !(sess->nvme_flag & NVME_FLAG_DELETING)) {
+			sess->nvme_flag |= NVME_FLAG_DELETING;
+			qla_nvme_unregister_remote_port(sess);
 		}
 	}
 
@@ -1087,6 +1084,7 @@ void qlt_free_session_done(struct work_struct *work)
 		struct qlt_plogi_ack_t *con =
 		    sess->plogi_link[QLT_PLOGI_LINK_CONFLICT];
 		struct imm_ntfy_from_isp *iocb;
+
 		own = sess->plogi_link[QLT_PLOGI_LINK_SAME_WWN];
 
 		if (con) {
@@ -1178,14 +1176,8 @@ void qlt_unreg_sess(struct fc_port *sess)
 	sess->last_rscn_gen = sess->rscn_gen;
 	sess->last_login_gen = sess->login_gen;
 
-	if (sess->nvme_flag & NVME_FLAG_REGISTERED &&
-	    !(sess->nvme_flag & NVME_FLAG_DELETING)) {
-		sess->nvme_flag |= NVME_FLAG_DELETING;
-		schedule_work(&sess->nvme_del_work);
-	} else {
-		INIT_WORK(&sess->free_work, qlt_free_session_done);
-		schedule_work(&sess->free_work);
-	}
+	INIT_WORK(&sess->free_work, qlt_free_session_done);
+	schedule_work(&sess->free_work);
 }
 EXPORT_SYMBOL(qlt_unreg_sess);
 
diff --git a/qla2x00t-32gbit/qla_target.h b/qla2x00t-32gbit/qla_target.h
index 586c980db..59d9f910a 100644
--- a/qla2x00t-32gbit/qla_target.h
+++ b/qla2x00t-32gbit/qla_target.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0-or-later */
 /*
  *  Copyright (C) 2004 - 2010 Vladislav Bolkhovitin <vst@vlnb.net>
  *  Copyright (C) 2004 - 2005 Leonid Stoljar
@@ -9,16 +10,6 @@
  *  Copyright (C) 2010-2011 Nicholas A. Bellinger <nab@kernel.org>
  *
  *  Additional file for the target driver support.
- *
- *  This program is free software; you can redistribute it and/or
- *  modify it under the terms of the GNU General Public License
- *  as published by the Free Software Foundation; either version 2
- *  of the License, or (at your option) any later version.
- *
- *  This program is distributed in the hope that it will be useful,
- *  but WITHOUT ANY WARRANTY; without even the implied warranty of
- *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
- *  GNU General Public License for more details.
  */
 /*
  * This is the global def file that is useful for including from the