diff --git a/drivers/infiniband/hw/nes/nes_cm.c b/drivers/infiniband/hw/nes/nes_cm.c
index 4969c386785e39dfcdce20c361c73323024ab6cb..2c90b38daef1ee01c33ccab37140fc9d915120c8 100644
--- a/drivers/infiniband/hw/nes/nes_cm.c
+++ b/drivers/infiniband/hw/nes/nes_cm.c
@@ -1326,18 +1326,20 @@ static void handle_fin_pkt(struct nes_cm_node *cm_node)
 	nes_debug(NES_DBG_CM, "Received FIN, cm_node = %p, state = %u. "
 		"refcnt=%d\n", cm_node, cm_node->state,
 		atomic_read(&cm_node->ref_count));
-	cm_node->tcp_cntxt.rcv_nxt++;
-	cleanup_retrans_entry(cm_node);
 	switch (cm_node->state) {
 	case NES_CM_STATE_SYN_RCVD:
 	case NES_CM_STATE_SYN_SENT:
 	case NES_CM_STATE_ESTABLISHED:
 	case NES_CM_STATE_MPAREQ_SENT:
 	case NES_CM_STATE_MPAREJ_RCVD:
+		cm_node->tcp_cntxt.rcv_nxt++;
+		cleanup_retrans_entry(cm_node);
 		cm_node->state = NES_CM_STATE_LAST_ACK;
 		send_fin(cm_node, NULL);
 		break;
 	case NES_CM_STATE_FIN_WAIT1:
+		cm_node->tcp_cntxt.rcv_nxt++;
+		cleanup_retrans_entry(cm_node);
 		cm_node->state = NES_CM_STATE_CLOSING;
 		send_ack(cm_node, NULL);
 		/* Wait for ACK as this is simultanous close..
@@ -1345,11 +1347,15 @@ static void handle_fin_pkt(struct nes_cm_node *cm_node)
 		* Just rm the node.. Done.. */
 		break;
 	case NES_CM_STATE_FIN_WAIT2:
+		cm_node->tcp_cntxt.rcv_nxt++;
+		cleanup_retrans_entry(cm_node);
 		cm_node->state = NES_CM_STATE_TIME_WAIT;
 		send_ack(cm_node, NULL);
 		schedule_nes_timer(cm_node, NULL,  NES_TIMER_TYPE_CLOSE, 1, 0);
 		break;
 	case NES_CM_STATE_TIME_WAIT:
+		cm_node->tcp_cntxt.rcv_nxt++;
+		cleanup_retrans_entry(cm_node);
 		cm_node->state = NES_CM_STATE_CLOSED;
 		rem_ref_cm_node(cm_node->cm_core, cm_node);
 		break;
@@ -1385,7 +1391,6 @@ static void handle_rst_pkt(struct nes_cm_node *cm_node, struct sk_buff *skb,
 		passive_state = atomic_add_return(1, &cm_node->passive_state);
 		if (passive_state ==  NES_SEND_RESET_EVENT)
 			create_event(cm_node, NES_CM_EVENT_RESET);
-		cleanup_retrans_entry(cm_node);
 		cm_node->state = NES_CM_STATE_CLOSED;
 		dev_kfree_skb_any(skb);
 		break;
@@ -1399,17 +1404,16 @@ static void handle_rst_pkt(struct nes_cm_node *cm_node, struct sk_buff *skb,
 		active_open_err(cm_node, skb, reset);
 		break;
 	case NES_CM_STATE_CLOSED:
-		cleanup_retrans_entry(cm_node);
 		drop_packet(skb);
 		break;
+	case NES_CM_STATE_LAST_ACK:
+		cm_node->cm_id->rem_ref(cm_node->cm_id);
 	case NES_CM_STATE_TIME_WAIT:
-		cleanup_retrans_entry(cm_node);
 		cm_node->state = NES_CM_STATE_CLOSED;
 		rem_ref_cm_node(cm_node->cm_core, cm_node);
 		drop_packet(skb);
 		break;
 	case NES_CM_STATE_FIN_WAIT1:
-		cleanup_retrans_entry(cm_node);
 		nes_debug(NES_DBG_CM, "Bad state %s[%u]\n", __func__, __LINE__);
 	default:
 		drop_packet(skb);
@@ -1456,6 +1460,7 @@ static void handle_rcv_mpa(struct nes_cm_node *cm_node, struct sk_buff *skb)
 				NES_PASSIVE_STATE_INDICATED);
 		break;
 	case NES_CM_STATE_MPAREQ_SENT:
+		cleanup_retrans_entry(cm_node);
 		if (res_type == NES_MPA_REQUEST_REJECT) {
 			type = NES_CM_EVENT_MPA_REJECT;
 			cm_node->state = NES_CM_STATE_MPAREJ_RCVD;
@@ -1653,49 +1658,39 @@ static void handle_synack_pkt(struct nes_cm_node *cm_node, struct sk_buff *skb,
 	}
 }
 
-static void handle_ack_pkt(struct nes_cm_node *cm_node, struct sk_buff *skb,
+static int handle_ack_pkt(struct nes_cm_node *cm_node, struct sk_buff *skb,
 	struct tcphdr *tcph)
 {
 	int datasize = 0;
 	u32 inc_sequence;
 	u32 rem_seq_ack;
 	u32 rem_seq;
-	int ret;
+	int ret = 0;
 	int optionsize;
 	optionsize = (tcph->doff << 2) - sizeof(struct tcphdr);
 
 	if (check_seq(cm_node, tcph, skb))
-		return;
+		return -EINVAL;
 
 	skb_pull(skb, tcph->doff << 2);
 	inc_sequence = ntohl(tcph->seq);
 	rem_seq = ntohl(tcph->seq);
 	rem_seq_ack =  ntohl(tcph->ack_seq);
 	datasize = skb->len;
-	cleanup_retrans_entry(cm_node);
 	switch (cm_node->state) {
 	case NES_CM_STATE_SYN_RCVD:
 		/* Passive OPEN */
+		cleanup_retrans_entry(cm_node);
 		ret = handle_tcp_options(cm_node, tcph, skb, optionsize, 1);
 		if (ret)
 			break;
 		cm_node->tcp_cntxt.rem_ack_num = ntohl(tcph->ack_seq);
-		if (cm_node->tcp_cntxt.rem_ack_num !=
-		    cm_node->tcp_cntxt.loc_seq_num) {
-			nes_debug(NES_DBG_CM, "rem_ack_num != loc_seq_num\n");
-			cleanup_retrans_entry(cm_node);
-			send_reset(cm_node, skb);
-			return;
-		}
 		cm_node->state = NES_CM_STATE_ESTABLISHED;
-		cleanup_retrans_entry(cm_node);
 		if (datasize) {
 			cm_node->tcp_cntxt.rcv_nxt = inc_sequence + datasize;
 			handle_rcv_mpa(cm_node, skb);
-		} else { /* rcvd ACK only */
+		} else  /* rcvd ACK only */
 			dev_kfree_skb_any(skb);
-			cleanup_retrans_entry(cm_node);
-		 }
 		break;
 	case NES_CM_STATE_ESTABLISHED:
 		/* Passive OPEN */
@@ -1707,15 +1702,12 @@ static void handle_ack_pkt(struct nes_cm_node *cm_node, struct sk_buff *skb,
 			drop_packet(skb);
 		break;
 	case NES_CM_STATE_MPAREQ_SENT:
-		cleanup_retrans_entry(cm_node);
 		cm_node->tcp_cntxt.rem_ack_num = ntohl(tcph->ack_seq);
 		if (datasize) {
 			cm_node->tcp_cntxt.rcv_nxt = inc_sequence + datasize;
 			handle_rcv_mpa(cm_node, skb);
-		} else { /* Could be just an ack pkt.. */
-			cleanup_retrans_entry(cm_node);
+		} else  /* Could be just an ack pkt.. */
 			dev_kfree_skb_any(skb);
-		}
 		break;
 	case NES_CM_STATE_LISTENING:
 	case NES_CM_STATE_CLOSED:
@@ -1723,11 +1715,10 @@ static void handle_ack_pkt(struct nes_cm_node *cm_node, struct sk_buff *skb,
 		send_reset(cm_node, skb);
 		break;
 	case NES_CM_STATE_LAST_ACK:
+	case NES_CM_STATE_CLOSING:
 		cleanup_retrans_entry(cm_node);
 		cm_node->state = NES_CM_STATE_CLOSED;
 		cm_node->cm_id->rem_ref(cm_node->cm_id);
-	case NES_CM_STATE_CLOSING:
-		cleanup_retrans_entry(cm_node);
 		rem_ref_cm_node(cm_node->cm_core, cm_node);
 		drop_packet(skb);
 		break;
@@ -1742,9 +1733,11 @@ static void handle_ack_pkt(struct nes_cm_node *cm_node, struct sk_buff *skb,
 	case NES_CM_STATE_MPAREQ_RCVD:
 	case NES_CM_STATE_UNKNOWN:
 	default:
+		cleanup_retrans_entry(cm_node);
 		drop_packet(skb);
 		break;
 	}
+	return ret;
 }
 
 
@@ -1850,6 +1843,7 @@ static void process_packet(struct nes_cm_node *cm_node, struct sk_buff *skb,
 	enum nes_tcpip_pkt_type	pkt_type = NES_PKT_TYPE_UNKNOWN;
 	struct tcphdr *tcph = tcp_hdr(skb);
 	u32     fin_set = 0;
+	int ret = 0;
 	skb_pull(skb, ip_hdr(skb)->ihl << 2);
 
 	nes_debug(NES_DBG_CM, "process_packet: cm_node=%p state =%d syn=%d "
@@ -1875,17 +1869,17 @@ static void process_packet(struct nes_cm_node *cm_node, struct sk_buff *skb,
 		handle_synack_pkt(cm_node, skb, tcph);
 		break;
 	case NES_PKT_TYPE_ACK:
-		handle_ack_pkt(cm_node, skb, tcph);
-		if (fin_set)
+		ret = handle_ack_pkt(cm_node, skb, tcph);
+		if (fin_set && !ret)
 			handle_fin_pkt(cm_node);
 		break;
 	case NES_PKT_TYPE_RST:
 		handle_rst_pkt(cm_node, skb, tcph);
 		break;
 	default:
-		drop_packet(skb);
-		if (fin_set)
+		if ((fin_set) && (!check_seq(cm_node, tcph, skb)))
 			handle_fin_pkt(cm_node);
+		drop_packet(skb);
 		break;
 	}
 }