diff --git a/etc/Makefile b/etc/Makefile
index 26259c096990..d905d6590706 100644
--- a/etc/Makefile
+++ b/etc/Makefile
@@ -1,246 +1,245 @@
 #	from: @(#)Makefile	5.11 (Berkeley) 5/21/91
 # $FreeBSD$
 
 .include <src.opts.mk>
 
 FILESGROUPS=	FILES
 
 # No need as it is empty and just causes rebuilds since this file does so much.
 UPDATE_DEPENDFILE=	no
 
 .if ${MK_SENDMAIL} != "no"
 SUBDIR+=sendmail
 .endif
 
 BIN1=	\
 	disktab \
 	group \
 	hosts.allow \
 	libalias.conf \
 	login.access \
-	mac.conf \
 	phones \
 	rc.bsdextended \
 	rc.firewall \
 	remote \
 	termcap.small
 
 # NB: keep these sorted by MK_* knobs
 
 .if ${MK_LOCATE} != "no"
 BIN1+=	${SRCTOP}/usr.bin/locate/locate/locate.rc
 .endif
 
 .if ${MK_LPR} != "no"
 BIN1+=	hosts.lpd printcap
 .endif
 
 .if ${MK_MAIL} != "no"
 BIN1+=	${SRCTOP}/usr.bin/mail/misc/mail.rc
 .endif
 
 .if ${MK_OPENSSL} != "no"
 SSL=	${SRCTOP}/crypto/openssl/apps/openssl.cnf
 .endif
 
 .if ${MK_SENDMAIL} != "no"
 BIN1+=	rc.sendmail
 .endif
 
 .if ${MK_WIRELESS} != "no"
 BIN1+= regdomain.xml
 .endif
 
 .if ${MK_SENDMAIL} == "no"
 ETCMAIL=mailer.conf aliases
 .else
 ETCMAIL=Makefile README mailer.conf access.sample virtusertable.sample \
 	mailertable.sample aliases
 .endif
 
 # Special top level files for FreeBSD
 FREEBSD=COPYRIGHT
 
 # Sanitize DESTDIR
 DESTDIR:=	${DESTDIR:C://*:/:g}
 
 afterinstall:
 .if ${MK_MAN} != "no"
 	${_+_}cd ${SRCTOP}/share/man; ${MAKE} makedb
 .endif
 
 distribute:
 	# Avoid installing tests here; "make distribution" will do this and
 	# correctly place them in the right location.
 	${_+_}cd ${.CURDIR} ; ${MAKE} MK_TESTS=no install \
 	    DESTDIR=${DISTDIR}/${DISTRIBUTION}
 	${_+_}cd ${.CURDIR} ; ${MAKE} distribution DESTDIR=${DISTDIR}/${DISTRIBUTION}
 
 .include <bsd.endian.mk>
 
 .if defined(NO_ROOT)
 METALOG.add?=	cat -l >> ${METALOG}
 .endif
 
 distribution:
 .if !defined(DESTDIR)
 	@echo "set DESTDIR before running \"make ${.TARGET}\""
 	@false
 .endif
 	cd ${.CURDIR}; \
 	    ${INSTALL} -o ${BINOWN} -g ${BINGRP} -m 644 \
 		${BIN1} ${DESTDIR}/etc; \
 	    ${INSTALL} -o ${BINOWN} -g ${BINGRP} -m 600 \
 		master.passwd nsmb.conf opieaccess ${DESTDIR}/etc;
 
 .if ${MK_TCSH} == "no"
 	sed -i "" -e 's;/bin/csh;/bin/sh;' ${DESTDIR}/etc/master.passwd
 .endif
 	pwd_mkdb -i -p -d ${DESTDIR}/etc ${DESTDIR}/etc/master.passwd
 .if defined(NO_ROOT)
 	( \
 		echo "./etc/passwd type=file mode=0644 uname=root gname=wheel"; \
 		echo "./etc/pwd.db type=file mode=0644 uname=root gname=wheel"; \
 		echo "./etc/spwd.db type=file mode=0600 uname=root gname=wheel"; \
 	) | ${METALOG.add}
 .endif
 	${_+_}cd ${.CURDIR}/gss; ${MAKE} install
 	${_+_}cd ${.CURDIR}/mtree; ${MAKE} install
 	${_+_}cd ${SRCTOP}/share/termcap; ${MAKE} etc-termcap
 	${_+_}cd ${SRCTOP}/usr.sbin/rmt; ${MAKE} etc-rmt
 .if ${MK_UNBOUND} != "no"
 	if [ ! -e ${DESTDIR}/etc/unbound ]; then \
 		${INSTALL_SYMLINK} ../var/unbound ${DESTDIR}/etc/unbound; \
 	fi
 .endif
 .if ${MK_SENDMAIL} != "no"
 	${_+_}cd ${.CURDIR}/sendmail; ${MAKE} distribution
 .endif
 .if ${MK_OPENSSL} != "no"
 	cd ${.CURDIR}; ${INSTALL} -o ${BINOWN} -g ${BINGRP} -m 644 \
 	    ${SSL} ${DESTDIR}/etc/ssl
 .endif
 .if ${MK_KERBEROS} != "no"
 	cd ${.CURDIR}/root; \
 	    ${INSTALL} -o ${BINOWN} -g ${BINGRP} -m 644 \
 		dot.k5login ${DESTDIR}/root/.k5login;
 .endif
 
 .if ${MK_MAIL} != "no"
 	cd ${.CURDIR}/mail; ${INSTALL} -o ${BINOWN} -g ${BINGRP} -m 644 \
 	    ${ETCMAIL} ${DESTDIR}/etc/mail
 	if [ -d ${DESTDIR}/etc/mail -a -f ${DESTDIR}/etc/mail/aliases -a \
 	      ! -f ${DESTDIR}/etc/aliases ]; then \
 		${INSTALL_SYMLINK} mail/aliases ${DESTDIR}/etc/aliases; \
 	fi
 .endif
 .if ${MK_LOCATE} != "no"
 	${INSTALL} -o nobody -g ${BINGRP} -m 644 /dev/null \
 	    ${DESTDIR}/var/db/locate.database
 .endif
 	cd ${.CURDIR}/..; ${INSTALL} -o ${BINOWN} -g ${BINGRP} -m 444 \
 		${FREEBSD} ${DESTDIR}/
 .if ${MK_BOOT} != "no"
 .if exists(${SRCTOP}/sys/${MACHINE}/conf/GENERIC.hints)
 	${INSTALL} -o ${BINOWN} -g ${BINGRP} -m 444 \
 	    ${SRCTOP}/sys/${MACHINE}/conf/GENERIC.hints \
 	    ${DESTDIR}/boot/device.hints
 .endif
 .endif
 
 MTREE_CMD?=	mtree
 
 MTREES=		mtree/BSD.root.dist		/		\
 		mtree/BSD.var.dist		/var		\
 		mtree/BSD.usr.dist		/usr		\
 		mtree/BSD.include.dist		/usr/include	\
 		mtree/BSD.debug.dist		/usr/lib
 .if ${MK_LIB32} != "no"
 MTREES+=	mtree/BSD.lib32.dist		/usr
 MTREES+=	mtree/BSD.lib32.dist		/usr/lib/debug/usr
 .endif
 .if ${MK_LIBSOFT} != "no"
 MTREES+=	mtree/BSD.libsoft.dist		/usr
 MTREES+=	mtree/BSD.libsoft.dist		/usr/lib/debug/usr
 .endif
 .if ${MK_TESTS} != "no"
 MTREES+=	mtree/BSD.tests.dist		${TESTSBASE}
 MTREES+=	mtree/BSD.tests.dist		/usr/lib/debug/${TESTSBASE}
 .endif
 .if ${MK_SENDMAIL} != "no"
 MTREES+=	mtree/BSD.sendmail.dist		/
 .endif
 .for mtree in ${LOCAL_MTREE}
 MTREES+=	../${mtree}			/
 .endfor
 
 # Clean up some directories that where mistakenly created as files that
 # should not have been as part of the nvi update in r281994.
 # This should be removed after 11.0-RELEASE.
 DISTRIB_CLEANUP_SHARE_FILES=	${SHAREDIR}/doc/usd/10.exref ${SHAREDIR}/doc/usd/11.edit
 DISTRIB_CLEANUP_SHARE_FILES+=	${SHAREDIR}/doc/usd/12.vi ${SHAREDIR}/doc/usd/13.viref
 distrib-cleanup: .PHONY
 	for file in ${DISTRIB_CLEANUP_SHARE_FILES}; do \
 		if [ -f ${DESTDIR}/$${file} ]; then \
 			rm -f ${DESTDIR}/$${file}; \
 		fi; \
 	done
 
 distrib-dirs: ${MTREES:N/*} distrib-cleanup .PHONY
 	@set ${MTREES}; \
 	while test $$# -ge 2; do \
 		m=${.CURDIR}/$$1; \
 		shift; \
 		d=${DESTDIR}$$1; \
 		shift; \
 		test -d $$d || mkdir -p $$d; \
 		${ECHO} ${MTREE_CMD} -deU ${MTREE_FSCHG} \
 		    ${MTREE_FOLLOWS_SYMLINKS} -f $$m -p $$d; \
 		${MTREE_FILTER} $$m | \
 		${MTREE_CMD} -deU ${MTREE_FSCHG} ${MTREE_FOLLOWS_SYMLINKS} \
 		    -p $$d; \
 	done; true
 .if defined(NO_ROOT)
 	@set ${MTREES}; \
 	while test $$# -ge 2; do \
 		m=${.CURDIR}/$$1; \
 		shift; \
 		d=$$1; \
 		test "$$d" == "/" && d=""; \
 		d=${DISTBASE}$$d; \
 		shift; \
 		test -d ${DESTDIR}/$$d || mkdir -p ${DESTDIR}/$$d; \
 		${ECHO} "${MTREE_CMD:N-W} -C -f $$m -K all | " \
 		    "sed s#^\.#.$$d# | ${METALOG.add}" ; \
 		${MTREE_FILTER} $$m | \
 		${MTREE_CMD:N-W} -C -K all | sed s#^\.#.$$d# | \
 		    ${METALOG.add} ; \
 	done; true
 .endif
 .if ${MK_NLS} != "no"
 	set - `grep "^[a-zA-Z]" ${.CURDIR}/nls.alias`; \
 	while [ $$# -gt 0 ] ; do \
 		${INSTALL_SYMLINK} "$$2" "${DESTDIR}${SHAREDIR}/nls/$$1"; \
 		shift; shift; \
 	done
 .endif
 
 etc-examples: ${META_DEPS}
 	cd ${.CURDIR}; ${INSTALL} ${TAG_ARGS} -o ${BINOWN} -g ${BINGRP} -m 444 \
 	    ${BIN1} ${BIN2} nsmb.conf opieaccess \
 	    ${DESTDIR}${SHAREDIR}/examples/etc
 
 .include <bsd.prog.mk>
 
 .if ${MK_INSTALL_AS_USER} == "yes" && ${_uid} != 0
 MTREE_FILTER= sed -e 's,\([gu]\)name=,\1id=,g' \
 	-e 's,\(uid=\)[^ ]* ,\1${_uid} ,' \
 	-e 's,\(gid=\)[^ ]* ,\1${_gid} ,' \
 	-e 's,\(uid=\)[^ ]*$$,\1${_uid},' \
 	-e 's,\(gid=\)[^ ]*$$,\1${_gid},'
 .else
 MTREE_FILTER= cat
 .if !defined(NO_FSCHG)
 MTREE_FSCHG=	-i
 .endif
 .endif
diff --git a/lib/libc/posix1e/Makefile.inc b/lib/libc/posix1e/Makefile.inc
index 151f85068204..fb5cf6e39cc6 100644
--- a/lib/libc/posix1e/Makefile.inc
+++ b/lib/libc/posix1e/Makefile.inc
@@ -1,126 +1,127 @@
 # $FreeBSD$
 
 .PATH: ${LIBC_SRCTOP}/posix1e
 
 CFLAGS+=-D_ACL_PRIVATE
 
 # Copy kern/subr_acl_nfs4.c to the libc object directory.
 subr_acl_nfs4.c: ${SRCTOP}/sys/kern/subr_acl_nfs4.c
 	cat ${.ALLSRC} > ${.TARGET}
 
+CONFS+=	posix1e/mac.conf
 SRCS+=	acl_branding.c			\
 	acl_calc_mask.c			\
 	acl_copy.c			\
 	acl_delete.c			\
 	acl_delete_entry.c		\
 	acl_entry.c			\
 	acl_flag.c			\
 	acl_free.c			\
 	acl_from_text.c			\
 	acl_from_text_nfs4.c		\
 	acl_get.c			\
 	acl_id_to_name.c		\
 	acl_init.c			\
 	acl_perm.c			\
 	acl_set.c			\
 	acl_strip.c			\
 	acl_support.c			\
 	acl_support_nfs4.c		\
 	acl_to_text.c			\
 	acl_to_text_nfs4.c		\
 	acl_valid.c			\
 	extattr.c			\
 	mac.c				\
 	mac_exec.c			\
 	mac_get.c			\
 	mac_set.c			\
 	subr_acl_nfs4.c
 .if ${MK_SYMVER} == yes
 SRCS+=	acl_compat.c
 .endif
 
 SYM_MAPS+=${LIBC_SRCTOP}/posix1e/Symbol.map
 
 MAN+=	acl.3				\
 	acl_add_flag_np.3		\
 	acl_add_perm.3			\
 	acl_calc_mask.3			\
 	acl_clear_flags_np.3		\
 	acl_clear_perms.3		\
 	acl_copy_entry.3		\
 	acl_create_entry.3		\
 	acl_delete.3			\
 	acl_delete_entry.3		\
 	acl_delete_flag_np.3		\
 	acl_delete_perm.3		\
 	acl_dup.3			\
 	acl_free.3			\
 	acl_from_text.3			\
 	acl_get.3			\
 	acl_get_brand_np.3		\
 	acl_get_entry.3			\
 	acl_get_entry_type_np.3		\
 	acl_get_flagset_np.3		\
 	acl_get_flag_np.3		\
 	acl_get_permset.3		\
 	acl_get_perm_np.3		\
 	acl_get_qualifier.3		\
 	acl_get_tag_type.3		\
 	acl_init.3			\
 	acl_is_trivial_np.3		\
 	acl_set.3			\
 	acl_set_entry_type_np.3		\
 	acl_set_flagset_np.3		\
 	acl_set_permset.3		\
 	acl_set_qualifier.3		\
 	acl_set_tag_type.3		\
 	acl_strip_np.3			\
 	acl_to_text.3			\
 	acl_valid.3			\
 	extattr.3			\
 	mac.3				\
 	mac.conf.5			\
 	mac_free.3			\
 	mac_is_present.3		\
 	mac_get.3			\
 	mac_prepare.3			\
 	mac_set.3			\
 	mac_text.3			\
 	posix1e.3
 
 MLINKS+=acl_create_entry.3 acl_create_entry_np.3\
 	acl_delete.3 acl_delete_def_file.3	\
 	acl_delete.3 acl_delete_file_np.3	\
 	acl_delete.3 acl_delete_fd_np.3		\
 	acl_delete_entry.3 acl_delete_entry_np.3\
 	acl_get.3 acl_get_file.3		\
 	acl_get.3 acl_get_fd.3			\
 	acl_get.3 acl_get_fd_np.3		\
 	acl_get.3 acl_get_link_np.3		\
 	acl_set.3 acl_set_file.3		\
 	acl_set.3 acl_set_fd.3			\
 	acl_set.3 acl_set_fd_np.3		\
 	acl_set.3 acl_set_link_np.3		\
 	acl_to_text.3 acl_to_text_np.3		\
 	acl_valid.3 acl_valid_file_np.3		\
 	acl_valid.3 acl_valid_fd_np.3		\
 	extattr.3 extattr_namespace_to_string.3	\
 	extattr.3 extattr_string_to_namespace.3 \
 	mac_get.3 mac_get_fd.3			\
 	mac_get.3 mac_get_file.3		\
 	mac_get.3 mac_get_link.3		\
 	mac_get.3 mac_get_peer.3		\
 	mac_get.3 mac_get_pid.3			\
 	mac_get.3 mac_get_proc.3		\
 	mac_prepare.3 mac_prepare_file_label.3	\
 	mac_prepare.3 mac_prepare_ifnet_label.3	\
 	mac_prepare.3 mac_prepare_process_label.3	\
 	mac_prepare.3 mac_prepare_type.3	\
 	mac_set.3 mac_set_fd.3			\
 	mac_set.3 mac_set_file.3		\
 	mac_set.3 mac_set_link.3		\
 	mac_set.3 mac_set_proc.3		\
 	mac_text.3 mac_from_text.3		\
 	mac_text.3 mac_to_text.3
 
 CLEANFILES+=	subr_acl_nfs4.c
diff --git a/etc/mac.conf b/lib/libc/posix1e/mac.conf
similarity index 100%
rename from etc/mac.conf
rename to lib/libc/posix1e/mac.conf