diff --git a/include/linux/sysctl.h b/include/linux/sysctl.h
index ab2791b3189..64f203c4537 100644
--- a/include/linux/sysctl.h
+++ b/include/linux/sysctl.h
@@ -715,6 +715,7 @@ enum {
 	NET_SCTP_PRSCTP_ENABLE		 = 14,
 	NET_SCTP_SNDBUF_POLICY		 = 15,
 	NET_SCTP_SACK_TIMEOUT		 = 16,
+	NET_SCTP_RCVBUF_POLICY		 = 17,
 };
 
 /* /proc/sys/net/bridge */
diff --git a/include/net/sctp/structs.h b/include/net/sctp/structs.h
index 2aad4468797..8e7794ee27f 100644
--- a/include/net/sctp/structs.h
+++ b/include/net/sctp/structs.h
@@ -161,6 +161,13 @@ extern struct sctp_globals {
 	 */
 	int sndbuf_policy;
 
+	/*
+	 * Policy for preforming sctp/socket accounting
+	 * 0   - do socket level accounting, all assocs share sk_rcvbuf
+	 * 1   - do sctp accounting, each asoc may use sk_rcvbuf bytes
+	 */
+	int rcvbuf_policy;
+
 	/* Delayed SACK timeout  200ms default*/
 	int sack_timeout;
 
@@ -218,6 +225,7 @@ extern struct sctp_globals {
 #define sctp_cookie_preserve_enable	(sctp_globals.cookie_preserve_enable)
 #define sctp_max_retrans_association	(sctp_globals.max_retrans_association)
 #define sctp_sndbuf_policy	 	(sctp_globals.sndbuf_policy)
+#define sctp_rcvbuf_policy	 	(sctp_globals.rcvbuf_policy)
 #define sctp_max_retrans_path		(sctp_globals.max_retrans_path)
 #define sctp_max_retrans_init		(sctp_globals.max_retrans_init)
 #define sctp_sack_timeout		(sctp_globals.sack_timeout)
@@ -1224,6 +1232,9 @@ struct sctp_endpoint {
 
 	/* sendbuf acct. policy.	*/
 	__u32 sndbuf_policy;
+
+	/* rcvbuf acct. policy.	*/
+	__u32 rcvbuf_policy;
 };
 
 /* Recover the outter endpoint structure. */
@@ -1550,6 +1561,11 @@ struct sctp_association {
 	 */
 	int sndbuf_used;
 
+	/* This is the amount of memory that this association has allocated
+	 * in the receive path at any given time.
+	 */
+	atomic_t rmem_alloc;
+
 	/* This is the wait queue head for send requests waiting on
 	 * the association sndbuf space.
 	 */
diff --git a/net/sctp/associola.c b/net/sctp/associola.c
index 5f07ddb1955..dec68a60477 100644
--- a/net/sctp/associola.c
+++ b/net/sctp/associola.c
@@ -177,10 +177,10 @@ static struct sctp_association *sctp_association_init(struct sctp_association *a
 	 * RFC 6 - A SCTP receiver MUST be able to receive a minimum of
 	 * 1500 bytes in one SCTP packet.
 	 */
-	if (sk->sk_rcvbuf < SCTP_DEFAULT_MINWINDOW)
+	if ((sk->sk_rcvbuf/2) < SCTP_DEFAULT_MINWINDOW)
 		asoc->rwnd = SCTP_DEFAULT_MINWINDOW;
 	else
-		asoc->rwnd = sk->sk_rcvbuf;
+		asoc->rwnd = sk->sk_rcvbuf/2;
 
 	asoc->a_rwnd = asoc->rwnd;
 
@@ -192,6 +192,9 @@ static struct sctp_association *sctp_association_init(struct sctp_association *a
 	/* Set the sndbuf size for transmit.  */
 	asoc->sndbuf_used = 0;
 
+	/* Initialize the receive memory counter */
+	atomic_set(&asoc->rmem_alloc, 0);
+
 	init_waitqueue_head(&asoc->wait);
 
 	asoc->c.my_vtag = sctp_generate_tag(ep);
@@ -400,6 +403,8 @@ static void sctp_association_destroy(struct sctp_association *asoc)
 		spin_unlock_bh(&sctp_assocs_id_lock);
 	}
 
+	BUG_TRAP(!atomic_read(&asoc->rmem_alloc));
+
 	if (asoc->base.malloced) {
 		kfree(asoc);
 		SCTP_DBG_OBJCNT_DEC(assoc);
diff --git a/net/sctp/endpointola.c b/net/sctp/endpointola.c
index 0df76897f56..67bd53070ee 100644
--- a/net/sctp/endpointola.c
+++ b/net/sctp/endpointola.c
@@ -104,6 +104,9 @@ static struct sctp_endpoint *sctp_endpoint_init(struct sctp_endpoint *ep,
 	sk->sk_write_space = sctp_write_space;
 	sock_set_flag(sk, SOCK_USE_WRITE_QUEUE);
 
+	/* Get the receive buffer policy for this endpoint */
+	ep->rcvbuf_policy = sctp_rcvbuf_policy;
+
 	/* Initialize the secret key used with cookie. */
 	get_random_bytes(&ep->secret_key[0], SCTP_SECRET_SIZE);
 	ep->last_key = ep->current_key = 0;
diff --git a/net/sctp/input.c b/net/sctp/input.c
index 28f32243397..b24ff2c1aef 100644
--- a/net/sctp/input.c
+++ b/net/sctp/input.c
@@ -100,21 +100,6 @@ static inline int sctp_rcv_checksum(struct sk_buff *skb)
 	return 0;
 }
 
-/* The free routine for skbuffs that sctp receives */
-static void sctp_rfree(struct sk_buff *skb)
-{
-	atomic_sub(sizeof(struct sctp_chunk),&skb->sk->sk_rmem_alloc);
-	sock_rfree(skb);
-}
-
-/* The ownership wrapper routine to do receive buffer accounting */
-static void sctp_rcv_set_owner_r(struct sk_buff *skb, struct sock *sk)
-{
-	skb_set_owner_r(skb,sk);
-	skb->destructor = sctp_rfree;
-	atomic_add(sizeof(struct sctp_chunk),&sk->sk_rmem_alloc);
-}
-
 struct sctp_input_cb {
 	union {
 		struct inet_skb_parm	h4;
@@ -217,9 +202,6 @@ int sctp_rcv(struct sk_buff *skb)
 		rcvr = &ep->base;
 	}
 
-	if (atomic_read(&sk->sk_rmem_alloc) >= sk->sk_rcvbuf)
-		goto discard_release;
-
 	/*
 	 * RFC 2960, 8.4 - Handle "Out of the blue" Packets.
 	 * An SCTP packet is called an "out of the blue" (OOTB)
@@ -256,8 +238,6 @@ int sctp_rcv(struct sk_buff *skb)
 	}
 	SCTP_INPUT_CB(skb)->chunk = chunk;
 
-	sctp_rcv_set_owner_r(skb,sk);
-
 	/* Remember what endpoint is to handle this packet. */
 	chunk->rcvr = rcvr;
 
diff --git a/net/sctp/protocol.c b/net/sctp/protocol.c
index dc9dff396fa..f775d78aa59 100644
--- a/net/sctp/protocol.c
+++ b/net/sctp/protocol.c
@@ -1050,6 +1050,9 @@ SCTP_STATIC __init int sctp_init(void)
 	/* Sendbuffer growth	    - do per-socket accounting */
 	sctp_sndbuf_policy		= 0;
 
+	/* Rcvbuffer growth	    - do per-socket accounting */
+	sctp_rcvbuf_policy		= 0;
+
 	/* HB.interval              - 30 seconds */
 	sctp_hb_interval		= SCTP_DEFAULT_TIMEOUT_HEARTBEAT;
 
diff --git a/net/sctp/sm_statefuns.c b/net/sctp/sm_statefuns.c
index 505c7de10c5..475bfb4972d 100644
--- a/net/sctp/sm_statefuns.c
+++ b/net/sctp/sm_statefuns.c
@@ -5160,6 +5160,8 @@ static int sctp_eat_data(const struct sctp_association *asoc,
 	sctp_verb_t deliver;
 	int tmp;
 	__u32 tsn;
+	int account_value;
+	struct sock *sk = asoc->base.sk;
 
 	data_hdr = chunk->subh.data_hdr = (sctp_datahdr_t *)chunk->skb->data;
 	skb_pull(chunk->skb, sizeof(sctp_datahdr_t));
@@ -5169,6 +5171,26 @@ static int sctp_eat_data(const struct sctp_association *asoc,
 
 	/* ASSERT:  Now skb->data is really the user data.  */
 
+	/*
+	 * if we are established, and we have used up our receive
+	 * buffer memory, drop the frame
+	 */
+	if (asoc->state == SCTP_STATE_ESTABLISHED) {
+		/*
+		 * If the receive buffer policy is 1, then each
+		 * association can allocate up to sk_rcvbuf bytes
+		 * otherwise, all the associations in aggregate
+		 * may allocate up to sk_rcvbuf bytes
+		 */
+		if (asoc->ep->rcvbuf_policy)
+			account_value = atomic_read(&asoc->rmem_alloc);
+		else
+			account_value = atomic_read(&sk->sk_rmem_alloc);
+
+		if (account_value > sk->sk_rcvbuf)
+			return SCTP_IERROR_IGNORE_TSN;
+	}
+
 	/* Process ECN based congestion.
 	 *
 	 * Since the chunk structure is reused for all chunks within
diff --git a/net/sctp/socket.c b/net/sctp/socket.c
index 4d1b8d8904c..abab81f3818 100644
--- a/net/sctp/socket.c
+++ b/net/sctp/socket.c
@@ -5114,8 +5114,10 @@ static void sctp_sock_migrate(struct sock *oldsk, struct sock *newsk,
 	sctp_skb_for_each(skb, &oldsk->sk_receive_queue, tmp) {
 		event = sctp_skb2event(skb);
 		if (event->asoc == assoc) {
+			sock_rfree(skb);
 			__skb_unlink(skb, &oldsk->sk_receive_queue);
 			__skb_queue_tail(&newsk->sk_receive_queue, skb);
+			skb_set_owner_r(skb, newsk);
 		}
 	}
 
@@ -5143,8 +5145,10 @@ static void sctp_sock_migrate(struct sock *oldsk, struct sock *newsk,
 		sctp_skb_for_each(skb, &oldsp->pd_lobby, tmp) {
 			event = sctp_skb2event(skb);
 			if (event->asoc == assoc) {
+				sock_rfree(skb);
 				__skb_unlink(skb, &oldsp->pd_lobby);
 				__skb_queue_tail(queue, skb);
+				skb_set_owner_r(skb, newsk);
 			}
 		}
 
diff --git a/net/sctp/sysctl.c b/net/sctp/sysctl.c
index 75b28dd634f..fcd7096c953 100644
--- a/net/sctp/sysctl.c
+++ b/net/sctp/sysctl.c
@@ -120,6 +120,14 @@ static ctl_table sctp_table[] = {
 		.mode		= 0644,
 		.proc_handler	= &proc_dointvec
 	},
+	{
+		.ctl_name	= NET_SCTP_RCVBUF_POLICY,
+		.procname	= "rcvbuf_policy",
+		.data		= &sctp_rcvbuf_policy,
+		.maxlen		= sizeof(int),
+		.mode		= 0644,
+		.proc_handler	= &proc_dointvec
+	},
 	{
 		.ctl_name	= NET_SCTP_PATH_MAX_RETRANS,
 		.procname	= "path_max_retrans",
diff --git a/net/sctp/ulpevent.c b/net/sctp/ulpevent.c
index e049f41faa4..ba97f974f57 100644
--- a/net/sctp/ulpevent.c
+++ b/net/sctp/ulpevent.c
@@ -52,19 +52,6 @@ static void sctp_ulpevent_receive_data(struct sctp_ulpevent *event,
 				       struct sctp_association *asoc);
 static void sctp_ulpevent_release_data(struct sctp_ulpevent *event);
 
-/* Stub skb destructor.  */
-static void sctp_stub_rfree(struct sk_buff *skb)
-{
-/* WARNING:  This function is just a warning not to use the
- * skb destructor.  If the skb is shared, we may get the destructor
- * callback on some processor that does not own the sock_lock.  This
- * was occuring with PACKET socket applications that were monitoring
- * our skbs.   We can't take the sock_lock, because we can't risk
- * recursing if we do really own the sock lock.  Instead, do all
- * of our rwnd manipulation while we own the sock_lock outright.
- */
-}
-
 /* Initialize an ULP event from an given skb.  */
 SCTP_STATIC void sctp_ulpevent_init(struct sctp_ulpevent *event, int msg_flags)
 {
@@ -111,15 +98,19 @@ static inline void sctp_ulpevent_set_owner(struct sctp_ulpevent *event,
 	 */
 	sctp_association_hold((struct sctp_association *)asoc);
 	skb = sctp_event2skb(event);
-	skb->sk = asoc->base.sk;
 	event->asoc = (struct sctp_association *)asoc;
-	skb->destructor = sctp_stub_rfree;
+	atomic_add(skb->truesize, &event->asoc->rmem_alloc);
+	skb_set_owner_r(skb, asoc->base.sk);
 }
 
 /* A simple destructor to give up the reference to the association. */
 static inline void sctp_ulpevent_release_owner(struct sctp_ulpevent *event)
 {
-	sctp_association_put(event->asoc);
+	struct sctp_association *asoc = event->asoc;
+	struct sk_buff *skb = sctp_event2skb(event);
+
+	atomic_sub(skb->truesize, &asoc->rmem_alloc);
+	sctp_association_put(asoc);
 }
 
 /* Create and initialize an SCTP_ASSOC_CHANGE event.
@@ -922,7 +913,6 @@ done:
 /* Free a ulpevent that has an owner.  It includes releasing the reference
  * to the owner, updating the rwnd in case of a DATA event and freeing the
  * skb.
- * See comments in sctp_stub_rfree().
  */
 void sctp_ulpevent_free(struct sctp_ulpevent *event)
 {