Groundbreaking News: Real Estate Newsletter - Fall 2018

Pullman & Comley, LLC

Welcome to Pullman & Comley's Real Estate Newsletter, Groundbreaking News. Written by our team of attorneys, you'll find articles that highlight hot topics and developments spaning the fields of real estate, land use and property valuation.

In this Fall 2018 Issue:

  • Coming Soon: The Port of Naugatuck
  • Don't Bury Malls Too Quickly
  • Demystifying the New York Mortgage Recording Tax
  • Multifamily Development is a Hot Topic in Central Connecticut
  • Dealing with a Pending Tax Appeal
  • Watch out for Connecticut's Controlling Interest Transfer Tax


Coming Soon: The Port of Naugatuck

No, the title is not a mistake. The Borough of Naugatuck, under the leadership of Mayor Pete Hess, is moving forward with a transformational project which will turn the vacant and contaminated former Uniroyal Chemical site into Connecticut’s first inland port. An inland port is a rail or a barge terminal that is linked to a maritime terminal with regular inland transport services. An inland port has a level of integration with the maritime terminal and supports a more efficient access to the inland market both for inbound and outbound traffic. It generally includes related logistical activities linked with the terminal, such as distribution centers, depots for containers, warehouses and logistical service providers. Inland ports have begun to take hold in this country because of the increase in international trade, the increasing congestion and resulting inefficiencies surrounding our older maritime ports, and a need to move cargo more quickly to and from inland markets.

The BSNF Intermodal and Logistics Park in Kansas City, Kansas is an example of an inland port that has pened in the United States. It is already processing 500,000 cargo containers per year and is projected to increase its annual container capacity to 1.5 million upon full build out. As significant, these activities serve as an enormous economic development catalyst. The Kansas City Inland Port is expected to attract 100 million square feet of new industrial development to that area.

The Uniroyal site is ideal because it is located at the southern end of the Pan-Am Railway network, which runs throughout New England to Canada. Products from New England and Canadian manufacturers, as well as cargo from New England and Canadian maritime ports, can be transported by rail to the Naugatuck intermodal facility for distribution to the Tri-State region, resulting in an enormous savings compared to truck transportation.

Current plans for the site include a new railroad spur for loading and unloading cargo, a customs building to be operated in conjunction with the Connecticut Port Authority, a state-of-the-art terminal and distribution warehouses.

Pullman & Comley lawyers are assisting the Borough in all legal issues related to the project, including complex environmental, real estate and land use matters. Currently, we are structuring a comprehensive Purchase and Sales Agreement and a Remediation Agreement with Lanxess, the owner of the 83-acre site, and negotiating a viable remediation plan and Stewardship Permit with the State of Connecticut Department of Energy and Environmental Protection. Firm lawyers are also drafting long-term leases with warehouse distributors and operators of the terminal.

The Port of Naugatuck will be one of the most significant Brownfield redevelopment projects in the history of the State and an enormous economic development catalyst for the Naugatuck Valley and beyond.

Don't Bury Malls Too Quickly

With what is expected to be a record amount of retail square footage being relinquished or subleased by retail tenants this year, Lauren Thomas of JLL reports that all owners are thinking very creatively. “The sky is the limit of what you can do. You don’t have to fill retail with retail anymore,” said Ms. Thomas.

What will replace retail space? Multifamily and hospitality uses were talked about extensively at the annual International Council of Shopping Centers ReCon meeting in Las Vegas at the end of May.  For example, Simon Properties plans to develop at least five Marriott hotels at its malls.  Another mall owner, PRIET, is thinking about 7,000 residential and 3,000 hotel units down the road. It’s a brave new retail world out there as the traditional shopping center model drops away and the market place seeks to create centers “where people can live, work, shop and dine;” offers the PRIET CEO, Joseph Coradino.

These developments implicate a number of significant real estate issues such as land use approvals and lender consents. Given the more stringent requirements of building and life safety codes applicable to residential and hospitality uses, modification of mall structures may also require investigation.

From a property tax perspective, declining retail values over the years may actual result in pressures on assessments if these new uses are installed and click.

Demystifying the New York Mortgage Recording Tax

For those who are not regularly involved with mortgage financing on properties in New York, the New York mortgage recording tax can be a foreign and sometimes confusing topic for consideration in a New York mortgage loan transaction.

In Connecticut and many other states, there is no mortgage recording tax imposed when offering a mortgage for recording. New York State, however, imposes an excise tax for the privilege of recording a mortgage.  The New York mortgage recording tax is comprised of several distinct and separate taxes with rates ranging from $0.25 to $1.75 for each $100 of indebtedness secured by the mortgage being offered for recording.  The total mortgage recording tax payable for any particular mortgage offered for recording depends upon which county the property is located in.  

Of the several taxes that can collectively constitute the mortgage recording tax due for any particular mortgage, there are generally three separate taxes that will apply to each mortgage being offered for recording: (i) a basic tax of $0.50 for each $100 of indebtedness, pursuant to Section 253(1) of the New York Tax Law; (ii) a special additional tax of $0.25 for each $100 of indebtedness, pursuant to Section 253(1-a)(a) of the New York Tax Law; and (iii) an additional tax of $0.25 (or $0.30 if the property securing the mortgage is located within the “Metropolitan Commuter Transportation District”) for each $100 of indebtedness, imposed by Section 253(2)(a) of the New York Tax Law. The “Metropolitan Commuter Transportation District” includes New York City and the counties of Nassau, Suffolk, Westchester, Putnam, Dutchess, Rockland and Orange.  

In addition to the three taxes discussed above, there can also be other additional taxes imposed by local governments, specific to the county, town or city in which the mortgaged property is located. As an example, Westchester County imposes an additional tax of $0.25 for each $100 of indebtedness, pursuant to Section 253-g of the New York Tax Law. Accordingly, total mortgage recording tax in Westchester County is $1.30 for each $100 of indebtedness, or 1.30%, with the exception of property located in the City of Yonkers (for which there is also an additional $0.50 for each $100 of indebtedness, resulting in total mortgage recording tax for property located in the City of Yonkers of 1.80%.)

When refinancing a mortgage loan on property in New York, it is important to carefully structure the transaction to minimize the amount of mortgage tax due. In New York, when a mortgage loan is refinanced with a new lender it is typical (if the existing lender agrees to do so) for the existing lender to assign the existing mortgage to the new lender, in order to save mortgage recording tax.  In that situation, the borrower can get “credit” for the mortgage tax previously paid which is attributable to the current outstanding principal balance of the mortgage being assigned, and will then only have to pay mortgage tax on the amount of “new money”.

For example, assume a borrower has a mortgage with TD Bank with an existing principal balance of $1,000,000. Borrower has already paid mortgage tax on the $1,000,000 when the TD Bank mortgage was recorded. That borrower now decides to refinance their mortgage loan with People’s United Bank and People’s United Bank agrees to give the borrower an additional $500,000 to cash out equity in the property. The borrower can ask TD Bank to assign their mortgage to People’s United Bank, and the borrower would then only have to pay mortgage recording tax on $500,000 (the difference between the amount of the new mortgage from People’s United Bank and the outstanding principal balance of the TD Bank mortgage assigned to People’s United Bank. 

Multifamily Development is a Hot Topic in Central Connecticut

If Rip Van Winkle went to sleep in 2008 only to be aroused from his slumber within the last year or so, he would be quite amazed at the boom in multifamily housing is taking place in Hartford’s central business district ("CBD") and its surrounding suburbs.

Hartford CBD projects seem to appeal to singles and empty nesters interested in access to downtown’s art, cultural and restaurant resources – not to mention the new Yard Goats baseball stadium.

Suburban apartments, according to Gregory Seay’s article in the April 23, 2018 Hartford Business Journal, lend themselves to these groups as to well as the young millennials “who covet the financial and personal flexibility (of) renting rather than owning.”

Mr. Seay’s article also discusses apartments planned or under construction in Suffield, Glastonbury, Bloomfield, Windsor Locks, Windsor and West Hartford. Among the job drivers attracting occupants to these new units are the MGM Resorts Casino expected to open in Springfield in September, the Serta Simmons mattress plant moving from Agawam to Windsor Locks and existing finance, insurance and real estate employers. The new Springfield to New Haven railroad line is yet another amenity which is bringing residents to these Connecticut communities, many of which cluster along or have easy access to I-91.

Dealing with a Pending Tax Appeal

Members of Pullman & Comley Property Tax and Valuation Department are occasionally advised by clients for whom they have filed tax appeals that the subject property is subject to a purchase and sale agreement (PSA). When we inquire as to how the pending tax appeal is addressed in the PSA, we receive a number of answers, many of which are disconcerting. For example, it is not unusual to learn that the tax appeal is not mentioned at all.

Sometimes we are told that the case is referred to in the “pending litigation section” of the PSA as a disclosure to the potential buyer - without anything more.

In only a minority of situations does the client retain the right to improve the sale price if the tax appeal is resolved prior to the closing of title. Similarly, too few clients protect their rights to tax refunds which may be due for tax years in which they paid taxes following the resolution of the case.  

A take-away from these experiences is that it may very well be worthwhile to consult with the member(s) of our department with whom you are working on your tax appeal before the PSA is signed to maximize your financial benefit from this litigation.

Watch out for Connecticut's Controlling Interest Transfer Tax

If you buy or sell real property in Connecticut, you're familiar with Connecticut's Real Estate Conveyance Tax. The deed can't be recorded unless conveyance tax is paid, so you can't overlook the tax.

The lesser-known Controlling Interest Transfer Tax (CITT) may apply to transfer of a "controlling interest" in an entity that "directly or indirectly" owns real property valued at $2,000 or more. Transfer documents don't have to be recorded; because no recording officer demands payment, the CITT is easily disregarded. If you're selling an entity with multiple tiers of subsidiaries, lower-tier subsidiaries may be "out of view," but if they own real property, CITT will be payable on the sale.

Controlling interest in property-owning entity: Corporation F owns Parcel X. Shareholder S transfers 50.1% of F's shares to Buyer B. For CITT purposes, "controlling interest" in a corporation means more than 50% of the "combined voting power of all classes of stock".

The CITT is 1.11% of the "actual true and present value" of Parcel X. If F had owned a half-interest in Parcel X, CITT would have been imposed on the value of the half-interest, but if any controlling interest in the property-owning entity is transferred, CITT is imposed on the total value of the property.

If F wanted to sell only a fractional interest in Parcel X, F could deed the fractional interest to its wholly-owned subsidiary. That transfer is exempt from conveyance tax, and ordinarily has no income tax consequences. When the subsidiary sells its fractional interest, CITT would be imposed on the value of the fractional interest.

Controlling interest in entity that indirectly owns property: Company J owns 40% of Company K, and K owns Parcel X. Member M sells a 60% (controlling) interest in J. Because control of the direct owner of the property (K) was not transferred, CITT is imposed on the "applicable ownership percentage" in Parcel X indirectly owned by J. Here, the percentage is 40% (J's stake in K), so CITT is imposed on 40% of the value of Parcel X.

For CITT purposes, "controlling interest" in an LLC or other, non-corporate entity means more than 50% of the "capital, profits or beneficial interest". An interest holder's percentages for these interests may not be identical, or may change over time.

The rate differential: Conveyance tax consists of a "State" portion, which is either 0.75% or 1.25% depending on the type of property, and a "local" portion, which ranges from 0.25% to 0.5% depending on location. The aggregate rate applicable to a sale of improved, non-residential property in most larger cities is 1.75%. The difference between this aggregate rate and the 1.11% CITT rate is important.

[View source.]

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.

© Pullman & Comley, LLC | Attorney Advertising

Written by:

Pullman & Comley, LLC

Pullman & Comley, LLC 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.