A system, method and associated data structure are provided for offloading upper protocol layer operations. In use, data is communicated over a network utilizing a plurality of protocols associated with a plurality of protocol layers, where the protocol layers include a network layer. Further, processing associated with the communicating is offloaded, at least in part. Such offloaded processing involves at least one protocol associated with at least one of the protocol layers situated at or above the network layer. Still yet, such offloading is performed statelessly.