Index: sys/kern/subr_gtaskqueue.c
===================================================================
--- sys/kern/subr_gtaskqueue.c
+++ sys/kern/subr_gtaskqueue.c
@@ -897,9 +897,9 @@
 	if (tqg_smp_started && !(qgroup->tqg_flags & TQG_ADJUSTED)) {
 		uintptr_t cpuid = cpu + 1;
 		qgroup->adjust_func((void *)cpuid);
+		if ((error = taskqgroup_adjust_deferred(qgroup, cpu)))
+			return (error);
 	}
-	if ((error = taskqgroup_adjust_deferred(qgroup, cpu)))
-		return (error);
 
 	mtx_lock(&qgroup->tqg_lock);
 	if (tqg_smp_started) {
Index: sys/net/iflib.c
===================================================================
--- sys/net/iflib.c
+++ sys/net/iflib.c
@@ -5195,7 +5195,9 @@
 	}
 	if (cpuid > ctx->ifc_cpuid_highest)
 		ctx->ifc_cpuid_highest = cpuid;
+#ifdef EARLY_AP_STARTUP
 	MPASS(gtask->gt_taskqueue != NULL);
+#endif
 	return 0;
 }