Index: openmp/libomptarget/src/device.h
===================================================================
--- openmp/libomptarget/src/device.h
+++ openmp/libomptarget/src/device.h
@@ -92,6 +92,14 @@
   std::string refCountToStr() const {
     return isRefCountInf() ? "INF" : std::to_string(getRefCount());
   }
+
+  /// Should one decrement of the reference count (after resetting it if
+  /// \c AfterReset) remove this mapping?
+  bool decShouldRemove(bool AfterReset = false) const {
+    if (AfterReset)
+      return !isRefCountInf();
+    return getRefCount() == 1;
+  }
 };
 
 typedef uintptr_t HstPtrBeginTy;
@@ -178,7 +186,7 @@
   void *getTgtPtrBegin(void *HstPtrBegin, int64_t Size);
   void *getTgtPtrBegin(void *HstPtrBegin, int64_t Size, bool &IsLast,
                        bool UpdateRefCount, bool &IsHostPtr,
-                       bool MustContain = false);
+                       bool MustContain = false, bool ForceDelete = false);
   int deallocTgtPtr(void *TgtPtrBegin, int64_t Size, bool ForceDelete,
                     bool HasCloseModifier = false);
   int associatePtr(void *HstPtrBegin, void *TgtPtrBegin, int64_t Size);
Index: openmp/libomptarget/src/device.cpp
===================================================================
--- openmp/libomptarget/src/device.cpp
+++ openmp/libomptarget/src/device.cpp
@@ -289,7 +289,7 @@
 // Decrement the reference counter if called from targetDataEnd.
 void *DeviceTy::getTgtPtrBegin(void *HstPtrBegin, int64_t Size, bool &IsLast,
                                bool UpdateRefCount, bool &IsHostPtr,
-                               bool MustContain) {
+                               bool MustContain, bool ForceDelete) {
   void *rc = NULL;
   IsHostPtr = false;
   IsLast = false;
@@ -304,13 +304,21 @@
     // removed the mapping in deallocTgtPtr, another thread could retrieve the
     // mapping, increment and decrement back to zero, and then both threads
     // would try to remove the mapping, resulting in a double free.
-    IsLast = HT.getRefCount() == 1;
+    IsLast = HT.decShouldRemove(ForceDelete);
     const char *RefCountAction;
-    if (!UpdateRefCount)
+    if (!UpdateRefCount) {
       RefCountAction = "update suppressed";
-    else if (IsLast)
+    } else if (ForceDelete) {
+      HT.resetRefCount();
+      assert(IsLast == HT.decShouldRemove() &&
+             "expected correct IsLast prediction for reset");
+      if (IsLast)
+        RefCountAction = "reset, deferred final decrement";
+      else
+        RefCountAction = "reset";
+    } else if (IsLast) {
       RefCountAction = "deferred final decrement";
-    else {
+    } else {
       RefCountAction = "decremented";
       HT.decRefCount();
     }
@@ -361,8 +369,6 @@
   LookupResult lr = lookupMapping(HstPtrBegin, Size);
   if (lr.Flags.IsContained || lr.Flags.ExtendsBefore || lr.Flags.ExtendsAfter) {
     auto &HT = *lr.Entry;
-    if (ForceDelete)
-      HT.resetRefCount();
     if (HT.decRefCount() == 0) {
       DP("Deleting tgt data " DPxMOD " of size %" PRId64 "\n",
          DPxPTR(HT.TgtPtrBegin), Size);
Index: openmp/libomptarget/src/omptarget.cpp
===================================================================
--- openmp/libomptarget/src/omptarget.cpp
+++ openmp/libomptarget/src/omptarget.cpp
@@ -672,8 +672,9 @@
     bool HasPresentModifier = ArgTypes[I] & OMP_TGT_MAPTYPE_PRESENT;
 
     // If PTR_AND_OBJ, HstPtrBegin is address of pointee
-    void *TgtPtrBegin = Device.getTgtPtrBegin(
-        HstPtrBegin, DataSize, IsLast, UpdateRef, IsHostPtr, !IsImplicit);
+    void *TgtPtrBegin =
+        Device.getTgtPtrBegin(HstPtrBegin, DataSize, IsLast, UpdateRef,
+                              IsHostPtr, !IsImplicit, ForceDelete);
     if (!TgtPtrBegin && (DataSize || HasPresentModifier)) {
       DP("Mapping does not exist (%s)\n",
          (HasPresentModifier ? "'present' map type modifier" : "ignored"));
@@ -712,7 +713,7 @@
     if (!TgtPtrBegin)
       continue;
 
-    bool DelEntry = IsLast || ForceDelete;
+    bool DelEntry = IsLast;
 
     // If the last element from the mapper (for end transfer args comes in
     // reverse order), do not remove the partial entry, the parent struct still