In the Linux kernel, the following vulnerability has been resolved:

l2tp: prevent possible tunnel refcount underflow

When a session is created, it sets a backpointer to its tunnel. When
the session refcount drops to 0, l2tp_session_free drops the tunnel
refcount if session->tunnel is non-NULL. However, session->tunnel is
set in l2tp_session_create, before the tunnel refcount is incremented
by l2tp_session_register, which leaves a small window where
session->tunnel is non-NULL when the tunnel refcount hasn't been
bumped.

Moving the assignment to l2tp_session_register is trivial but
l2tp_session_create calls l2tp_session_set_header_len which uses
session->tunnel to get the tunnel's encap. Add an encap arg to
l2tp_session_set_header_len to avoid using session->tunnel.

If l2tpv3 sessions have colliding IDs, it is possible for
l2tp_v3_session_get to race with l2tp_session_register and fetch a
session which doesn't yet have session->tunnel set. Add a check for
this case.