diff --git a/fs/nfsd/nfs4acl.c b/fs/nfsd/nfs4acl.c
index d190e33d0ec2..6f3f392d48af 100644
--- a/fs/nfsd/nfs4acl.c
+++ b/fs/nfsd/nfs4acl.c
@@ -542,7 +542,10 @@ posix_state_to_acl(struct posix_acl_state *state, unsigned int flags)
 	 * up setting a 3-element effective posix ACL with all
 	 * permissions zero.
 	 */
-	nace = 4 + state->users->n + state->groups->n;
+	if (!state->users->n && !state->groups->n)
+		nace = 3;
+	else /* Note we also include a MASK ACE in this case: */
+		nace = 4 + state->users->n + state->groups->n;
 	pacl = posix_acl_alloc(nace, GFP_KERNEL);
 	if (!pacl)
 		return ERR_PTR(-ENOMEM);
@@ -586,9 +589,11 @@ posix_state_to_acl(struct posix_acl_state *state, unsigned int flags)
 		add_to_mask(state, &state->groups->aces[i].perms);
 	}
 
-	pace++;
-	pace->e_tag = ACL_MASK;
-	low_mode_from_nfs4(state->mask.allow, &pace->e_perm, flags);
+	if (!state->users->n && !state->groups->n) {
+		pace++;
+		pace->e_tag = ACL_MASK;
+		low_mode_from_nfs4(state->mask.allow, &pace->e_perm, flags);
+	}
 
 	pace++;
 	pace->e_tag = ACL_OTHER;