diff --git a/[refs] b/[refs]
index 6594c80f7057..6528000fca60 100644
--- a/[refs]
+++ b/[refs]
@@ -1,2 +1,2 @@
 ---
-refs/heads/master: ec5f061564238892005257c83565a0b58ec79295
+refs/heads/master: ee579677c29954f20e48e5bb80ae85b30100c2e0
diff --git a/trunk/net/core/dev.c b/trunk/net/core/dev.c
index bb999931729f..90cee5be1c0f 100644
--- a/trunk/net/core/dev.c
+++ b/trunk/net/core/dev.c
@@ -5205,6 +5205,10 @@ int register_netdevice(struct net_device *dev)
 	 */
 	dev->vlan_features |= NETIF_F_HIGHDMA;
 
+	/* Make NETIF_F_SG inheritable to tunnel devices.
+	 */
+	dev->hw_enc_features |= NETIF_F_SG;
+
 	ret = call_netdevice_notifiers(NETDEV_POST_INIT, dev);
 	ret = notifier_to_errno(ret);
 	if (ret)