Compromise Tax Reform Bill

by Stoel Rives LLP

Stoel Rives LLP

After the House and Senate passed different versions of a comprehensive tax reform bill, a conference committee convened and released on Friday a compromise version of comprehensive tax reform, the “Tax Cuts and Jobs Act” (H.R. 1).  The House and Senate are expected to vote to approve the conference committee’s version of the bill, and President Trump is expected to sign it by the end of this week. Highlights of the 503-page bill include:

Business Tax Reform

  • Replaces the tiered tax rates for corporations with a flat 21% rate.The new rate would be effective for tax years beginning in 2018.
  • Repeals the corporate alternative minimum tax (AMT).
  • Allows a 100% “full expensing” deduction for the cost of property that otherwise would qualify for bonus depreciation (currently 50% in 2017, 40% in 2018, and 30% in 2019).To qualify for the 100% deduction, property must be acquired and placed in service after September 27, 2017 and before 2023 (or before 2024 for certain longer production period property and certain aircraft).The deduction would be phased down 20% per year (i.e., 80% in 2023, 60% in 2024, 40% in 2025, and 20% in 2026) for property placed in service after 2022 (or after 2023 for longer production period property and certain aircraft).The bill eliminates the “original use” requirement for qualifying for the expensing deduction.
  • Disallows a deduction for interest in excess of the sum of business interest income for the year, plus 30% of adjusted taxable income, and the “floor plan financing interest” on indebtedness used to buy motor vehicles held for sale or lease. In the case of a partnership or S corporation, the disallowance threshold would be determined at the entity level, rather than at the partner or shareholder level.Disallowed amounts would be carried forward indefinitely.The disallowance threshold would not apply to a business with average annual gross receipts of $25 million or less for the prior three years, a regulated public utility, or a qualifying farm or real property trade or business that makes an election.
  • Limits the net operating loss (NOL) deduction to 80% of a taxpayer’s taxable income.Disallows the carryback of an NOL to a prior tax year (except in limited circumstances for farms and certain property and casualty insurance companies), and allows NOLs to be carried forward indefinitely.
  • Increases the annual cap on the full current deduction (as opposed to capitalization and depreciation over a number of years) for the cost of “Section 179 property” (generally, depreciable tangible property and computer software acquired for use in an active trade or business) from $500,000 to $1,000,000.The bill also increases the phase-out threshold from $2,000,000 of property placed in service during a taxable year to $2,500,000 and expands the definition of Section 179 property to include tangible personal property used to furnish lodging.
  • Repeals the 10% credit for rehabilitation of pre-1936 buildings and modifies the 20% credit for qualified rehabilitation expenditures with respect to certified historic structures to require an allocation of the credit over a 60-month period.
  • Limits Section 1031 like-kind exchanges to real property.
  • Repeals the Section 199 domestic production activities deduction.
  • Requires research or experimental expenditures to be capitalized and amortized over a period of five years (or 15 years for research conducted outside the United States).
  • Repeals the “technical termination” rule that treats a partnership as terminated if 50% or more of the interests in partnership capital and profits is sold or exchanged within a 12-month period.
  • Imposes a three-year holding period requirement with respect to certain profits interests (i.e., “carried interests”) in financial partnerships to obtain the benefit of long-term capital gain treatment, notwithstanding the rules of section 83 or an election under section 83(b).
  • Repeals tax-deferred rollover treatment for certain gains from the disposition of publicly traded securities.
  • Modifies the $1 million limitation on deductibility of compensation paid by certain public companies under Section 162(m) to apply to previously exempt performance-based compensation and commissions. Expands the definition of publicly held corporations, and includes principal financial officers as covered employees. A transition rule provides that the changes will not apply to compensation paid pursuant to a plan if the right to participate in the plan is part of a written binding contract with the covered employee in effect on November 2, 2017.

Tax Law Reform for Individuals
The individual tax reform provisions described below expire at the end of 2025, except for the repeal of the individual health insurance mandate and rules regarding Section 529 plan distributions, charitable contribution deductions, medical expense deductions, and alimony payments.

  • Establishes new income tax brackets for individuals.For married filing jointly (and single), the new brackets are:
    • 10% for income from $0 to $19,050 ($9,525)
    • 12% for income above $19,050 to $77,400 ($9,525 to $38,700)
    • 22% for income above $77,400 to $165,000 ($38,700 to $82,500)
    • 24% for income above $165,000 to $315,000 ($82,500 to $157,500)
    • 32% for income above $315,000 to $400,000 ($157,500 to $200,000)
    • 35% for income above $400,000 to $600,000 ($200,000 to $500,000)
    • 37% for income above $600,000 ($500,000).
  • Allows a 20% deduction of qualified pass-through business and sole proprietorship income and qualified income from REITS, cooperatives, and publicly traded partnerships.For taxpayers with income greater than a “threshold amount” ($157,500 for an individual or $315,000 for a joint return), the deduction equals the lesser of 20% of qualified business income or the greater of 50% of the W-2 wages with respect to the business or 25% of W-2 wages with respect to the business plus 2.5% of the unadjusted bases of all qualified business property.The limitation is subject to phase-in for taxpayers with income between the threshold amount and the threshold amount plus $50,000 ($100,000 for joints returns).No deduction is allowed for specified service business income if the taxpayer’s income is greater than the threshold amount plus $50,000 ($100,000 for joint returns), subject to certain phase-out provisions.
  • Increases the standard deduction to $24,000 for married filing jointly, $18,000 for unmarried individuals with at least one qualifying child, and $12,000 in any other case.
  • Suspends the personal exemption deduction.
  • Leaves in place the individual AMT, but increases the individual AMT exemption amount to $109,400 for married taxpayers filing a joint return (half this amount for married taxpayers filing a separate return) and $70,300 for other taxpayers.Increases the individual AMT phase-out thresholds to $1,000,000 for married taxpayers filing a joint return and half that amount for all other taxpayers.
  • Disallows “excess business losses,” generally defined as the aggregate deductions attributable to trades or businesses of a taxpayer over the sum of aggregate gross income attributable to trades or businesses of the taxpayer plus $500,000 ($250,000 for individuals).Any excess business losses may be carried forward as a net operating loss.
  • Modifies the mortgage interest deduction by limiting the amount of eligible indebtedness to $750,000 and disallowing the deduction for interest on home equity indebtedness.The new rules will not apply to indebtedness incurred on or before December 15, 2017 (subject to special rules for refinancings) or to indebtedness incurred for certain purchases of a principal residence pursuant to a contract entered into before December 15, 2017.
  • Limits the deduction for nonbusiness state and local taxes (not including foreign real property taxes) to $10,000 per year. A taxpayer may claim the deduction with respect to property tax and either income tax or sales tax.
  • Repeals the income-based phase-out of itemized deductions applicable to high income taxpayers.
  • Eliminates the individual insurance mandate under the Affordable Care Act that imposes penalties on individuals who fail to maintain minimum essential medical coverage.
  • Makes the following modifications:
    • Increases the child tax credit to $2,000 per qualifying child and allows a partial $500 credit for certain dependents other than a qualifying child.
    • Requires that filer list a social security number for qualifying children to claim the child tax credit.
    • Limits distributions from Section 529 plans up to a maximum annual distribution amount of $10,000 per student for elementary or secondary education.
    • Excludes from income student debt discharged on account of death or total disability.
    • Limits all deductions and losses related to gambling (not just gambling losses) to the amount of gambling winnings.
    • Increases the adjusted gross income limit on deductibility of cash contributions to public charities and certain private foundations from 50% to 60%, repeals the charitable contribution deduction for payments made in exchange for college athletic event seating rights, and repeals the donee-reported substantiation exception for a contribution of $250 or more.
    • Reduces the medical expense deduction floor from 10% to 7.5% for taxable years beginning after 2016 and ending before 2019.
  • Suspends or repeals deductions for:
    • All itemized deductions subject to the 2 percent floor, including tax preparation expenses and employee trade or business expenses.
    • Alimony payments, but excludes the payments from income of the recipients, for divorce or separation instruments executed after December 31, 2018.
    • Personal casualty losses, except for losses attributable to a federally declared disaster.
    • Moving expenses, except for members of the Armed Forces.
  • Suspends the exclusion from compensation for qualified moving expense reimbursements and qualified bicycle commuting reimbursements

Gift and Estate Tax Reform

  • Doubles the per-individual estate and gift tax exemption from $5 million to $10 million (adjusted for inflation from 2011) for tax years beginning after 2017 and before 2026. In 2026 the exemption amount returns to $5 million (adjusted for inflation).

Taxation of Foreign Income and Foreign Persons

  • Requires a one-time income inclusion for U.S. persons that own 10% or more of the voting power in certain foreign corporations. Allows a deduction so that the tax rate applicable to the inclusion is 15.5% for the cash and cash equivalents held by the foreign corporation, and 8% for the remaining income inclusion amount, with a corresponding reduction in any allowed indirect foreign tax credit. A taxpayer can elect to pay the tax over 8 years.
  • Generally exempts from tax foreign-source dividends paid by a foreign corporation to a U.S. corporation that owns stock representing 10% or more of the voting power in the foreign corporation.
  • Imposes a “base erosion and anti-abuse tax” (i.e., “BEAT tax”), which generally equals the excess of 10% (5% in 2018, 12.5% after 2025 and 1% point higher for certain banks and securities dealers) of a taxpayer’s modified taxable income over the taxpayer’s regular tax liability, with a reduction for certain credits.The new tax applies to any C corporation that is not a RIC or a REIT, has average gross receipts of at least $500 million for the prior 3 years, and has a base erosion percentage of 3% (2% for certain taxpayers) or more.All persons treated as a single employer pursuant to IRC § 52(a) generally are treated as one person for purposes of the new tax.
  • Requires a U.S. person that owns stock representing 10% or more of the voting power in a controlled foreign corporation (CFC) to include in income the U.S. person’s share of the CFC’s “global intangible low-taxed income” (GILTI).GILTI is the aggregate of certain income over the “net deemed intangible return” (generally, 10% of qualified business asset investments, less certain interest expenses of the CFC).
  • Generally allows a deduction for 50% (37.5% after 2025) of GILTI, as defined and discussed above, and 37.5% (21.875% after 2025) of foreign-derived intangible income, which is a portion of intangible income determined by formula.
  • Makes various other changes to the anti-deferral rules applicable to CFCs.
  • Modifies transfer pricing and other anti-abuse rules to tighten limitations on the ability to use intangible property to shift income.
  • Disallows the deduction for interest or royalties paid in a “hybrid transaction” (the interest or royalties are not included in the recipient’s home country) or to a “hybrid entity” (the recipient is treated as a fiscally transparent entity for the purposes of the tax law of one country but not the other). 
  • Reduces a U.S. corporation’s basis in its stock of a foreign corporation by the amount of exempt dividends received from the foreign corporation for purposes of calculating loss (but not gain) from the sale of the stock.
  • Repeals the indirect foreign tax credit and modifies the foreign tax credit for subpart F income.
  • Provides that dividends paid by certain expatriated entities subject to anti-inversion rules are not qualified dividends eligible for the lower tax rate.

Tax Exempt Organizations

  • Requires that tax-exempt organizations compute unrelated business taxable income separately with respect to each trade or business and allows NOL deductions only with respect to a trade or business from which the loss arose.
  • Subjects certain private colleges and universities that have at least 500 tuition-paying students to a 1.4% excise tax on net investment income.
  • Imposes on certain tax-exempt organizations and related entities a 21% excise tax on compensation paid to any of the five highest compensated employees of the tax-exempt entity in excess of $1 million for the year and on severance pay to highly compensated employees that exceeds three times the employee’s average income over the five previous years, with certain exceptions for medical professionals.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Stoel Rives LLP | Attorney Advertising

Written by:

Stoel Rives LLP

Stoel Rives LLP on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
Custom Email Digest
- hide

JD Supra Privacy Policy

Updated: May 25, 2018:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services"). By using our Website and registering for one of our Services, you are agreeing to the terms of this Privacy Policy.

Please note that if you subscribe to one of our Services, you can make choices about how we collect, use and share your information through our Privacy Center under the "My Account" dashboard (available if you are logged into your JD Supra account).

Collection of Information

Registration Information. When you register with JD Supra for our Website and Services, either as an author or as a subscriber, you will be asked to provide identifying information to create your JD Supra account ("Registration Data"), such as your:

  • Email
  • First Name
  • Last Name
  • Company Name
  • Company Industry
  • Title
  • Country

Other Information: We also collect other information you may voluntarily provide. This may include content you provide for publication. We may also receive your communications with others through our Website and Services (such as contacting an author through our Website) or communications directly with us (such as through email, feedback or other forms or social media). If you are a subscribed user, we will also collect your user preferences, such as the types of articles you would like to read.

Information from third parties (such as, from your employer or LinkedIn): We may also receive information about you from third party sources. For example, your employer may provide your information to us, such as in connection with an article submitted by your employer for publication. If you choose to use LinkedIn to subscribe to our Website and Services, we also collect information related to your LinkedIn account and profile.

Your interactions with our Website and Services: As is true of most websites, we gather certain information automatically. This information includes IP addresses, browser type, Internet service provider (ISP), referring/exit pages, operating system, date/time stamp and clickstream data. We use this information to analyze trends, to administer the Website and our Services, to improve the content and performance of our Website and Services, and to track users' movements around the site. We may also link this automatically-collected data to personal information, for example, to inform authors about who has read their articles. Some of this data is collected through information sent by your web browser. We also use cookies and other tracking technologies to collect this information. To learn more about cookies and other tracking technologies that JD Supra may use on our Website and Services please see our "Cookies Guide" page.

How do we use this information?

We use the information and data we collect principally in order to provide our Website and Services. More specifically, we may use your personal information to:

  • Operate our Website and Services and publish content;
  • Distribute content to you in accordance with your preferences as well as to provide other notifications to you (for example, updates about our policies and terms);
  • Measure readership and usage of the Website and Services;
  • Communicate with you regarding your questions and requests;
  • Authenticate users and to provide for the safety and security of our Website and Services;
  • Conduct research and similar activities to improve our Website and Services; and
  • Comply with our legal and regulatory responsibilities and to enforce our rights.

How is your information shared?

  • Content and other public information (such as an author profile) is shared on our Website and Services, including via email digests and social media feeds, and is accessible to the general public.
  • If you choose to use our Website and Services to communicate directly with a company or individual, such communication may be shared accordingly.
  • Readership information is provided to publishing law firms and authors of content to give them insight into their readership and to help them to improve their content.
  • Our Website may offer you the opportunity to share information through our Website, such as through Facebook's "Like" or Twitter's "Tweet" button. We offer this functionality to help generate interest in our Website and content and to permit you to recommend content to your contacts. You should be aware that sharing through such functionality may result in information being collected by the applicable social media network and possibly being made publicly available (for example, through a search engine). Any such information collection would be subject to such third party social media network's privacy policy.
  • Your information may also be shared to parties who support our business, such as professional advisors as well as web-hosting providers, analytics providers and other information technology providers.
  • Any court, governmental authority, law enforcement agency or other third party where we believe disclosure is necessary to comply with a legal or regulatory obligation, or otherwise to protect our rights, the rights of any third party or individuals' personal safety, or to detect, prevent, or otherwise address fraud, security or safety issues.
  • To our affiliated entities and in connection with the sale, assignment or other transfer of our company or our business.

How We Protect Your Information

JD Supra takes reasonable and appropriate precautions to insure that user information is protected from loss, misuse and unauthorized access, disclosure, alteration and destruction. We restrict access to user information to those individuals who reasonably need access to perform their job functions, such as our third party email service, customer service personnel and technical staff. You should keep in mind that no Internet transmission is ever 100% secure or error-free. Where you use log-in credentials (usernames, passwords) on our Website, please remember that it is your responsibility to safeguard them. If you believe that your log-in credentials have been compromised, please contact us at

Children's Information

Our Website and Services are not directed at children under the age of 16 and we do not knowingly collect personal information from children under the age of 16 through our Website and/or Services. If you have reason to believe that a child under the age of 16 has provided personal information to us, please contact us, and we will endeavor to delete that information from our databases.

Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

  • Our Legal Basis for Processing: Generally, we rely on our legitimate interests in order to process your personal information. For example, we rely on this legal ground if we use your personal information to manage your Registration Data and administer our relationship with you; to deliver our Website and Services; understand and improve our Website and Services; report reader analytics to our authors; to personalize your experience on our Website and Services; and where necessary to protect or defend our or another's rights or property, or to detect, prevent, or otherwise address fraud, security, safety or privacy issues. Please see Article 6(1)(f) of the E.U. General Data Protection Regulation ("GDPR") In addition, there may be other situations where other grounds for processing may exist, such as where processing is a result of legal requirements (GDPR Article 6(1)(c)) or for reasons of public interest (GDPR Article 6(1)(e)). Please see the "Your Rights" section of this Privacy Policy immediately below for more information about how you may request that we limit or refrain from processing your personal information.
  • Your Rights
    • Right of Access/Portability: You can ask to review details about the information we hold about you and how that information has been used and disclosed. Note that we may request to verify your identification before fulfilling your request. You can also request that your personal information is provided to you in a commonly used electronic format so that you can share it with other organizations.
    • Right to Correct Information: You may ask that we make corrections to any information we hold, if you believe such correction to be necessary.
    • Right to Restrict Our Processing or Erasure of Information: You also have the right in certain circumstances to ask us to restrict processing of your personal information or to erase your personal information. Where you have consented to our use of your personal information, you can withdraw your consent at any time.

You can make a request to exercise any of these rights by emailing us at or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

We will make all practical efforts to respect your wishes. There may be times, however, where we are not able to fulfill your request, for example, if applicable law prohibits our compliance. Please note that JD Supra does not use "automatic decision making" or "profiling" as those terms are defined in the GDPR.

  • Timeframe for retaining your personal information: We will retain your personal information in a form that identifies you only for as long as it serves the purpose(s) for which it was initially collected as stated in this Privacy Policy, or subsequently authorized. We may continue processing your personal information for longer periods, but only for the time and to the extent such processing reasonably serves the purposes of archiving in the public interest, journalism, literature and art, scientific or historical research and statistical analysis, and subject to the protection of this Privacy Policy. For example, if you are an author, your personal information may continue to be published in connection with your article indefinitely. When we have no ongoing legitimate business need to process your personal information, we will either delete or anonymize it, or, if this is not possible (for example, because your personal information has been stored in backup archives), then we will securely store your personal information and isolate it from any further processing until deletion is possible.
  • Onward Transfer to Third Parties: As noted in the "How We Share Your Data" Section above, JD Supra may share your information with third parties. When JD Supra discloses your personal information to third parties, we have ensured that such third parties have either certified under the EU-U.S. or Swiss Privacy Shield Framework and will process all personal data received from EU member states/Switzerland in reliance on the applicable Privacy Shield Framework or that they have been subjected to strict contractual provisions in their contract with us to guarantee an adequate level of data protection for your data.

California Privacy Rights

Pursuant to Section 1798.83 of the California Civil Code, our customers who are California residents have the right to request certain information regarding our disclosure of personal information to third parties for their direct marketing purposes.

You can make a request for this information by emailing us at or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

Some browsers have incorporated a Do Not Track (DNT) feature. These features, when turned on, send a signal that you prefer that the website you are visiting not collect and use data regarding your online searching and browsing activities. As there is not yet a common understanding on how to interpret the DNT signal, we currently do not respond to DNT signals on our site.

Access/Correct/Update/Delete Personal Information

For non-EU/Swiss residents, if you would like to know what personal information we have about you, you can send an e-mail to We will be in contact with you (by mail or otherwise) to verify your identity and provide you the information you request. We will respond within 30 days to your request for access to your personal information. In some cases, we may not be able to remove your personal information, in which case we will let you know if we are unable to do so and why. If you would like to correct or update your personal information, you can manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard. If you would like to delete your account or remove your information from our Website and Services, send an e-mail to

Changes in Our Privacy Policy

We reserve the right to change this Privacy Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our Privacy Policy will become effective upon posting of the revised policy on the Website. By continuing to use our Website and Services following such changes, you will be deemed to have agreed to such changes.

Contacting JD Supra

If you have any questions about this Privacy Policy, the practices of this site, your dealings with our Website or Services, or if you would like to change any of the information you have provided to us, please contact us at:

JD Supra Cookie Guide

As with many websites, JD Supra's website (located at (our "Website") and our services (such as our email article digests)(our "Services") use a standard technology called a "cookie" and other similar technologies (such as, pixels and web beacons), which are small data files that are transferred to your computer when you use our Website and Services. These technologies automatically identify your browser whenever you interact with our Website and Services.

How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

  1. Improve the user experience on our Website and Services;
  2. Store the authorization token that users receive when they login to the private areas of our Website. This token is specific to a user's login session and requires a valid username and password to obtain. It is required to access the user's profile information, subscriptions, and analytics;
  3. Track anonymous site usage; and
  4. Permit connectivity with social media networks to permit content sharing.

There are different types of cookies and other technologies used our Website, notably:

  • "Session cookies" - These cookies only last as long as your online session, and disappear from your computer or device when you close your browser (like Internet Explorer, Google Chrome or Safari).
  • "Persistent cookies" - These cookies stay on your computer or device after your browser has been closed and last for a time specified in the cookie. We use persistent cookies when we need to know who you are for more than one browsing session. For example, we use them to remember your preferences for the next time you visit.
  • "Web Beacons/Pixels" - Some of our web pages and emails may also contain small electronic images known as web beacons, clear GIFs or single-pixel GIFs. These images are placed on a web page or email and typically work in conjunction with cookies to collect data. We use these images to identify our users and user behavior, such as counting the number of users who have visited a web page or acted upon one of our email digests.

JD Supra Cookies. We place our own cookies on your computer to track certain information about you while you are using our Website and Services. For example, we place a session cookie on your computer each time you visit our Website. We use these cookies to allow you to log-in to your subscriber account. In addition, through these cookies we are able to collect information about how you use the Website, including what browser you may be using, your IP address, and the URL address you came from upon visiting our Website and the URL you next visit (even if those URLs are not on our Website). We also utilize email web beacons to monitor whether our emails are being delivered and read. We also use these tools to help deliver reader analytics to our authors to give them insight into their readership and help them to improve their content, so that it is most useful for our users.

Analytics/Performance Cookies. JD Supra also uses the following analytic tools to help us analyze the performance of our Website and Services as well as how visitors use our Website and Services:

  • HubSpot - For more information about HubSpot cookies, please visit
  • New Relic - For more information on New Relic cookies, please visit
  • Google Analytics - For more information on Google Analytics cookies, visit To opt-out of being tracked by Google Analytics across all websites visit This will allow you to download and install a Google Analytics cookie-free web browser.

Facebook, Twitter and other Social Network Cookies. Our content pages allow you to share content appearing on our Website and Services to your social media accounts through the "Like," "Tweet," or similar buttons displayed on such pages. To accomplish this Service, we embed code that such third party social networks provide and that we do not control. These buttons know that you are logged in to your social network account and therefore such social networks could also know that you are viewing the JD Supra Website.

Controlling and Deleting Cookies

If you would like to change how a browser uses cookies, including blocking or deleting cookies from the JD Supra Website and Services you can do so by changing the settings in your web browser. To control cookies, most browsers allow you to either accept or reject all cookies, only accept certain types of cookies, or prompt you every time a site wishes to save a cookie. It's also easy to delete cookies that are already saved on your device by a browser.

The processes for controlling and deleting cookies vary depending on which browser you use. To find out how to do so with a particular browser, you can use your browser's "Help" function or alternatively, you can visit which explains, step-by-step, how to control and delete cookies in most browsers.

Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at:

- hide

This website uses cookies to improve user experience, track anonymous site usage, store authorization tokens and permit sharing on social media networks. By continuing to browse this website you accept the use of cookies. Click here to read more about how we use cookies.