Index: sys/cddl/contrib/opensolaris/uts/common/fs/vnode.c
===================================================================
--- sys/cddl/contrib/opensolaris/uts/common/fs/vnode.c
+++ sys/cddl/contrib/opensolaris/uts/common/fs/vnode.c
@@ -72,12 +72,6 @@
 	return (xoap);
 }
 
-static void
-vn_rele_inactive(vnode_t *vp)
-{
-	vrele(vp);
-}
-
 /*
  * Like vn_rele() except if we are going to call VOP_INACTIVE() then do it
  * asynchronously using a taskq. This can avoid deadlocks caused by re-entering
@@ -92,13 +86,10 @@
 vn_rele_async(vnode_t *vp, taskq_t *taskq)
 {
 	VERIFY(vp->v_count > 0);
-	VI_LOCK(vp);
-	if (vp->v_count == 1 && !(vp->v_iflag & VI_DOINGINACT)) {
-		VI_UNLOCK(vp);
-		VERIFY(taskq_dispatch((taskq_t *)taskq,
-		    (task_func_t *)vn_rele_inactive, vp, TQ_SLEEP) != 0);
+	if (vfs_refcount_release_if_not_last(&vp->v_usecount)) {
+		vdrop(vp);
 		return;
 	}
-	refcount_release(&vp->v_usecount);
-	vdropl(vp);
+	VERIFY(taskq_dispatch((taskq_t *)taskq,
+	    (task_func_t *)vrele, vp, TQ_SLEEP) != 0);
 }
Index: sys/kern/vfs_subr.c
===================================================================
--- sys/kern/vfs_subr.c
+++ sys/kern/vfs_subr.c
@@ -2455,37 +2455,6 @@
 	BO_UNLOCK(bo);
 }
 
-/*
- * A temporary hack until refcount_* APIs are sorted out.
- */
-static __inline int
-vfs_refcount_acquire_if_not_zero(volatile u_int *count)
-{
-	u_int old;
-
-	old = *count;
-	for (;;) {
-		if (old == 0)
-			return (0);
-		if (atomic_fcmpset_int(count, &old, old + 1))
-			return (1);
-	}
-}
-
-static __inline int
-vfs_refcount_release_if_not_last(volatile u_int *count)
-{
-	u_int old;
-
-	old = *count;
-	for (;;) {
-		if (old == 1)
-			return (0);
-		if (atomic_fcmpset_int(count, &old, old - 1))
-			return (1);
-	}
-}
-
 static void
 v_init_counters(struct vnode *vp)
 {
Index: sys/sys/refcount.h
===================================================================
--- sys/sys/refcount.h
+++ sys/sys/refcount.h
@@ -76,4 +76,35 @@
 	return (1);
 }
 
+/*
+ * A temporary hack until refcount_* APIs are sorted out.
+ */
+static __inline int
+vfs_refcount_acquire_if_not_zero(volatile u_int *count)
+{
+	u_int old;
+
+	old = *count;
+	for (;;) {
+		if (old == 0)
+			return (0);
+		if (atomic_fcmpset_int(count, &old, old + 1))
+			return (1);
+	}
+}
+
+static __inline int
+vfs_refcount_release_if_not_last(volatile u_int *count)
+{
+	u_int old;
+
+	old = *count;
+	for (;;) {
+		if (old == 1)
+			return (0);
+		if (atomic_fcmpset_int(count, &old, old - 1))
+			return (1);
+	}
+}
+
 #endif	/* ! __SYS_REFCOUNT_H__ */