diff --git a/drivers/target/target_core_tmr.c b/drivers/target/target_core_tmr.c
index fcdcb11..fb3decc 100644
--- a/drivers/target/target_core_tmr.c
+++ b/drivers/target/target_core_tmr.c
@@ -107,6 +107,34 @@ static int target_check_cdb_and_preempt(struct list_head *list,
 	return 1;
 }
 
+static bool __target_check_io_state(struct se_cmd *se_cmd)
+{
+	struct se_session *sess = se_cmd->se_sess;
+
+	assert_spin_locked(&sess->sess_cmd_lock);
+	WARN_ON_ONCE(!irqs_disabled());
+	/*
+	 * If command already reached CMD_T_COMPLETE state within
+	 * target_complete_cmd(), this se_cmd has been passed to
+	 * fabric driver and will not be aborted.
+	 *
+	 * Otherwise, obtain a local se_cmd->cmd_kref now for TMR
+	 * ABORT_TASK + LUN_RESET for CMD_T_ABORTED processing as
+	 * long as se_cmd->cmd_kref is still active unless zero.
+	 */
+	spin_lock(&se_cmd->t_state_lock);
+	if (se_cmd->transport_state & CMD_T_COMPLETE) {
+		pr_debug("Attempted to abort io tag: %llu already complete,"
+			" skipping\n", se_cmd->tag);
+		spin_unlock(&se_cmd->t_state_lock);
+		return false;
+	}
+	se_cmd->transport_state |= CMD_T_ABORTED;
+	spin_unlock(&se_cmd->t_state_lock);
+
+	return kref_get_unless_zero(&se_cmd->cmd_kref);
+}
+
 void core_tmr_abort_task(
 	struct se_device *dev,
 	struct se_tmr_req *tmr,
@@ -130,34 +158,22 @@ void core_tmr_abort_task(
 		if (tmr->ref_task_tag != ref_tag)
 			continue;
 
-		if (!kref_get_unless_zero(&se_cmd->cmd_kref))
-			continue;
-
 		printk("ABORT_TASK: Found referenced %s task_tag: %llu\n",
 			se_cmd->se_tfo->get_fabric_name(), ref_tag);
 
-		spin_lock(&se_cmd->t_state_lock);
-		if (se_cmd->transport_state & CMD_T_COMPLETE) {
-			printk("ABORT_TASK: ref_tag: %llu already complete,"
-			       " skipping\n", ref_tag);
-			spin_unlock(&se_cmd->t_state_lock);
+		if (!__target_check_io_state(se_cmd)) {
 			spin_unlock_irqrestore(&se_sess->sess_cmd_lock, flags);
-
 			target_put_sess_cmd(se_cmd);
-
 			goto out;
 		}
-		se_cmd->transport_state |= CMD_T_ABORTED;
-		spin_unlock(&se_cmd->t_state_lock);
-
 		list_del_init(&se_cmd->se_cmd_list);
 		spin_unlock_irqrestore(&se_sess->sess_cmd_lock, flags);
 
 		cancel_work_sync(&se_cmd->work);
 		transport_wait_for_tasks(se_cmd);
 
-		target_put_sess_cmd(se_cmd);
 		transport_cmd_finish_abort(se_cmd, true);
+		target_put_sess_cmd(se_cmd);
 
 		printk("ABORT_TASK: Sending TMR_FUNCTION_COMPLETE for"
 				" ref_tag: %llu\n", ref_tag);
@@ -242,8 +258,10 @@ static void core_tmr_drain_state_list(
 	struct list_head *preempt_and_abort_list)
 {
 	LIST_HEAD(drain_task_list);
+	struct se_session *sess;
 	struct se_cmd *cmd, *next;
 	unsigned long flags;
+	int rc;
 
 	/*
 	 * Complete outstanding commands with TASK_ABORTED SAM status.
@@ -282,6 +300,16 @@ static void core_tmr_drain_state_list(
 		if (prout_cmd == cmd)
 			continue;
 
+		sess = cmd->se_sess;
+		if (WARN_ON_ONCE(!sess))
+			continue;
+
+		spin_lock(&sess->sess_cmd_lock);
+		rc = __target_check_io_state(cmd);
+		spin_unlock(&sess->sess_cmd_lock);
+		if (!rc)
+			continue;
+
 		list_move_tail(&cmd->state_list, &drain_task_list);
 		cmd->state_active = false;
 	}
@@ -289,7 +317,7 @@ static void core_tmr_drain_state_list(
 
 	while (!list_empty(&drain_task_list)) {
 		cmd = list_entry(drain_task_list.next, struct se_cmd, state_list);
-		list_del(&cmd->state_list);
+		list_del_init(&cmd->state_list);
 
 		pr_debug("LUN_RESET: %s cmd: %p"
 			" ITT/CmdSN: 0x%08llx/0x%08x, i_state: %d, t_state: %d"
@@ -313,16 +341,11 @@ static void core_tmr_drain_state_list(
 		 * loop above, but we do it down here given that
 		 * cancel_work_sync may block.
 		 */
-		if (cmd->t_state == TRANSPORT_COMPLETE)
-			cancel_work_sync(&cmd->work);
-
-		spin_lock_irqsave(&cmd->t_state_lock, flags);
-		target_stop_cmd(cmd, &flags);
-
-		cmd->transport_state |= CMD_T_ABORTED;
-		spin_unlock_irqrestore(&cmd->t_state_lock, flags);
+		cancel_work_sync(&cmd->work);
+		transport_wait_for_tasks(cmd);
 
 		core_tmr_handle_tas_abort(tmr_nacl, cmd, tas);
+		target_put_sess_cmd(cmd);
 	}
 }
 
diff --git a/drivers/target/target_core_transport.c b/drivers/target/target_core_transport.c
index 9f3608e..af52f8b 100644
--- a/drivers/target/target_core_transport.c
+++ b/drivers/target/target_core_transport.c
@@ -534,9 +534,6 @@ void transport_deregister_session(struct se_session *se_sess)
 }
 EXPORT_SYMBOL(transport_deregister_session);
 
-/*
- * Called with cmd->t_state_lock held.
- */
 static void target_remove_from_state_list(struct se_cmd *cmd)
 {
 	struct se_device *dev = cmd->se_dev;
@@ -561,10 +558,6 @@ static int transport_cmd_check_stop(struct se_cmd *cmd, bool remove_from_lists,
 {
 	unsigned long flags;
 
-	spin_lock_irqsave(&cmd->t_state_lock, flags);
-	if (write_pending)
-		cmd->t_state = TRANSPORT_WRITE_PENDING;
-
 	if (remove_from_lists) {
 		target_remove_from_state_list(cmd);
 
@@ -574,6 +567,10 @@ static int transport_cmd_check_stop(struct se_cmd *cmd, bool remove_from_lists,
 		cmd->se_lun = NULL;
 	}
 
+	spin_lock_irqsave(&cmd->t_state_lock, flags);
+	if (write_pending)
+		cmd->t_state = TRANSPORT_WRITE_PENDING;
+
 	/*
 	 * Determine if frontend context caller is requesting the stopping of
 	 * this command for frontend exceptions.
@@ -627,6 +624,8 @@ static void transport_lun_remove_cmd(struct se_cmd *cmd)
 
 void transport_cmd_finish_abort(struct se_cmd *cmd, int remove)
 {
+	bool ack_kref = (cmd->se_cmd_flags & SCF_ACK_KREF);
+
 	if (cmd->se_cmd_flags & SCF_SE_LUN_CMD)
 		transport_lun_remove_cmd(cmd);
 	/*
@@ -638,7 +637,7 @@ void transport_cmd_finish_abort(struct se_cmd *cmd, int remove)
 
 	if (transport_cmd_check_stop_to_fabric(cmd))
 		return;
-	if (remove)
+	if (remove && ack_kref)
 		transport_put_cmd(cmd);
 }
 
@@ -706,7 +705,7 @@ void target_complete_cmd(struct se_cmd *cmd, u8 scsi_status)
 	 * Check for case where an explicit ABORT_TASK has been received
 	 * and transport_wait_for_tasks() will be waiting for completion..
 	 */
-	if (cmd->transport_state & CMD_T_ABORTED &&
+	if (cmd->transport_state & CMD_T_ABORTED ||
 	    cmd->transport_state & CMD_T_STOP) {
 		spin_unlock_irqrestore(&cmd->t_state_lock, flags);
 		complete_all(&cmd->t_transport_stop_comp);
@@ -2222,20 +2221,14 @@ static inline void transport_free_pages(struct se_cmd *cmd)
 }
 
 /**
- * transport_release_cmd - free a command
- * @cmd:       command to free
+ * transport_put_cmd - release a reference to a command
+ * @cmd:       command to release
  *
- * This routine unconditionally frees a command, and reference counting
- * or list removal must be done in the caller.
+ * This routine releases our reference to the command and frees it if possible.
  */
-static int transport_release_cmd(struct se_cmd *cmd)
+static int transport_put_cmd(struct se_cmd *cmd)
 {
 	BUG_ON(!cmd->se_tfo);
-
-	if (cmd->se_cmd_flags & SCF_SCSI_TMR_CDB)
-		core_tmr_release_req(cmd->se_tmr_req);
-	if (cmd->t_task_cdb != cmd->__t_task_cdb)
-		kfree(cmd->t_task_cdb);
 	/*
 	 * If this cmd has been setup with target_get_sess_cmd(), drop
 	 * the kref and call ->release_cmd() in kref callback.
@@ -2243,18 +2236,6 @@ static int transport_release_cmd(struct se_cmd *cmd)
 	return target_put_sess_cmd(cmd);
 }
 
-/**
- * transport_put_cmd - release a reference to a command
- * @cmd:       command to release
- *
- * This routine releases our reference to the command and frees it if possible.
- */
-static int transport_put_cmd(struct se_cmd *cmd)
-{
-	transport_free_pages(cmd);
-	return transport_release_cmd(cmd);
-}
-
 void *transport_kmap_data_sg(struct se_cmd *cmd)
 {
 	struct scatterlist *sg = cmd->t_data_sg;
@@ -2452,14 +2433,13 @@ static void transport_write_pending_qf(struct se_cmd *cmd)
 
 int transport_generic_free_cmd(struct se_cmd *cmd, int wait_for_tasks)
 {
-	unsigned long flags;
 	int ret = 0;
 
 	if (!(cmd->se_cmd_flags & SCF_SE_LUN_CMD)) {
 		if (wait_for_tasks && (cmd->se_cmd_flags & SCF_SCSI_TMR_CDB))
-			 transport_wait_for_tasks(cmd);
+			transport_wait_for_tasks(cmd);
 
-		ret = transport_release_cmd(cmd);
+		ret = transport_put_cmd(cmd);
 	} else {
 		if (wait_for_tasks)
 			transport_wait_for_tasks(cmd);
@@ -2468,11 +2448,8 @@ int transport_generic_free_cmd(struct se_cmd *cmd, int wait_for_tasks)
 		 * has already added se_cmd to state_list, but fabric has
 		 * failed command before I/O submission.
 		 */
-		if (cmd->state_active) {
-			spin_lock_irqsave(&cmd->t_state_lock, flags);
+		if (cmd->state_active)
 			target_remove_from_state_list(cmd);
-			spin_unlock_irqrestore(&cmd->t_state_lock, flags);
-		}
 
 		if (cmd->se_lun)
 			transport_lun_remove_cmd(cmd);
@@ -2517,6 +2494,16 @@ out:
 }
 EXPORT_SYMBOL(target_get_sess_cmd);
 
+static void target_free_cmd_mem(struct se_cmd *cmd)
+{
+	transport_free_pages(cmd);
+
+	if (cmd->se_cmd_flags & SCF_SCSI_TMR_CDB)
+		core_tmr_release_req(cmd->se_tmr_req);
+	if (cmd->t_task_cdb != cmd->__t_task_cdb)
+		kfree(cmd->t_task_cdb);
+}
+
 static void target_release_cmd_kref(struct kref *kref)
 {
 	struct se_cmd *se_cmd = container_of(kref, struct se_cmd, cmd_kref);
@@ -2526,17 +2513,20 @@ static void target_release_cmd_kref(struct kref *kref)
 	spin_lock_irqsave(&se_sess->sess_cmd_lock, flags);
 	if (list_empty(&se_cmd->se_cmd_list)) {
 		spin_unlock_irqrestore(&se_sess->sess_cmd_lock, flags);
+		target_free_cmd_mem(se_cmd);
 		se_cmd->se_tfo->release_cmd(se_cmd);
 		return;
 	}
 	if (se_sess->sess_tearing_down && se_cmd->cmd_wait_set) {
 		spin_unlock_irqrestore(&se_sess->sess_cmd_lock, flags);
+		target_free_cmd_mem(se_cmd);
 		complete(&se_cmd->cmd_wait_comp);
 		return;
 	}
 	list_del(&se_cmd->se_cmd_list);
 	spin_unlock_irqrestore(&se_sess->sess_cmd_lock, flags);
 
+	target_free_cmd_mem(se_cmd);
 	se_cmd->se_tfo->release_cmd(se_cmd);
 }
 
@@ -2548,6 +2538,7 @@ int target_put_sess_cmd(struct se_cmd *se_cmd)
 	struct se_session *se_sess = se_cmd->se_sess;
 
 	if (!se_sess) {
+		target_free_cmd_mem(se_cmd);
 		se_cmd->se_tfo->release_cmd(se_cmd);
 		return 1;
 	}
diff --git a/include/target/target_core_base.h b/include/target/target_core_base.h
index 5d82816..1a76726 100644
--- a/include/target/target_core_base.h
+++ b/include/target/target_core_base.h
@@ -140,6 +140,7 @@ enum se_cmd_flags_table {
 	SCF_COMPARE_AND_WRITE		= 0x00080000,
 	SCF_COMPARE_AND_WRITE_POST	= 0x00100000,
 	SCF_PASSTHROUGH_PROT_SG_TO_MEM_NOALLOC = 0x00200000,
+	SCF_ACK_KREF			= 0x00400000,
 };
 
 /* struct se_dev_entry->lun_flags and struct se_lun->lun_access */
