Ran into this trying to upgrade a pool from version=15.
[root@fedora-18-amd64 ~]# zpool create -f -o version=15 tank /tmp/a
[root@fedora-18-amd64 ~]# zpool upgrade tank
This system supports ZFS pool feature flags.
Message from syslogd@fedora-18-amd64 at Feb 6 00:47:50 ...
kernel:[25810.183422] SPLError: 5947:0:(kmem.h:91:sanitize_flags()) FATAL allocation for task txg_sync (5947) which used GFP flags 0x79123a54 with PF_NOFS set
Message from syslogd@fedora-18-amd64 at Feb 6 00:47:50 ...
kernel:[25810.183692] SPLError: 5947:0:(kmem.h:91:sanitize_flags()) SPL PANIC