New Tax Law Provisions Affect Employee Benefit Programs

Schwabe, Williamson & Wyatt PC

Schwabe, Williamson & Wyatt PC

The Tax Cuts and Jobs Act (the “Act”) recently enacted by Congress will soon become effective.  The primary focus of the new law is the reduction of corporate and individual income taxes. Nevertheless, a number of provisions of the Act affect employee benefit programs, which are summarized below. Except as otherwise noted, these employee benefit changes are effective for plan or tax years, as applicable, beginning on or after January 1, 2018.

Repeal of ACA Individual Responsibility Penalty

Under the individual responsibility “play-or-pay” rules of the Affordable Care Act (“ACA”), individuals must obtain minimum essential health coverage if they can afford to do so. If an individual can afford health insurance but chooses not to buy it, the individual is subject to a penalty tax. The penalty currently is the greater of 2.5% of household income or $695 per adult ($347.50 per child under 18).

To provide individuals with evidence of this insurance coverage, insurance companies must provide a Form 1095-B to covered individuals. Employers that maintain self-insured medical plans will provide a Form 1095-C to covered employees.

Large employers (those with more than 50 full-time equivalent employees) are subject to a separate employer responsibility mandate obligating them to provide qualified coverage to full-time employees. The failure to provide the coverage exposes them to an excise tax penalty. Large employers must also file with the IRS a Form 1095-C for each full-time employee reporting as to the coverage provided (or not provided as the case may be) to the individual. A copy of the Form 1095-C was then also be provided to each full-time employee.

The provision of the ACA requiring individuals to have qualified insurance coverage, or to pay a penalty for the failure to do so, has effectively been eliminated, beginning in 2019.  It will remain in effect for 2018.  The elimination is made via the reduction of the penalty to $0.  The separate employer responsibility coverage mandate penalty was not similarly eliminated.

The effective repeal of the individual responsibility penalty does not have a direct effect on an employer.  However, for the 2019 plan year and beyond, large employers presumably will not be required to file and provide to employees Form 1095-Cs to its employees, evidencing their coverage under the plan (since the information is not required by the individuals for purposes of completing their tax returns). A large employer will nevertheless still be required to file with the IRS an abbreviated version of the Form 1095-Cs evidencing the offering of coverage to full-time employees, because the employer responsibility mandate is still effective.

Business Tax Credit for Paid Family or Medical Leave

For 2018 and 2019, eligible employers will be allowed to claim a general business tax credit equal to 12.5% of the amount of wages paid to qualifying employees during any period in which such employees are on family and medical leave.  To qualify for the business tax credit, the rate of paid leave must be at least 50% of the wages normally paid to an employee. The credit is increased by 0.25 percentage points (but not above 25%) for each percentage point by which the rate of paid leave exceeds 50%.

The maximum amount of family and medical leave that may be taken into account with respect to any employee for any taxable year is 12 weeks. To qualify for the credit, an employer must have a written policy that allows all qualifying full-time employees not less than two weeks of annual paid family and medical leave. The policy must also allow qualifying part-time employees a commensurate amount of leave on a pro rata basis.

A “qualifying employee” means any employee who has been employed by the employer for one year or more, and who for the preceding year, had compensation not in excess of 60% of the compensation threshold for highly compensated employees (which for 2018 means not in excess of $72,000).

“Family and medical leave” is defined as leave described under the federal Family and Medical Leave Act (FMLA). If an employer provides paid leave as vacation leave, personal leave, or other medical or sick leave, this paid leave will not be considered to be family and medical leave that is eligible for the business.

Qualified Stock Grants for Private Employers

Special tax rules apply to property, including employer stock, transferred to an employee in connection with the performance of services. Under these rules, an employee generally must recognize income in the taxable year in which the employee’s right to the stock is transferable or is not subject to a substantial risk of forfeiture, whichever occurs earlier (referred to herein as “substantially vested”). Thus, if the employee’s right to the stock is substantially vested when the stock is transferred to the employee, the employee recognizes income in the taxable year of such transfer, in an amount equal to the fair market value of the stock as of the date of transfer (less any amount paid for the stock). If at the time the stock is transferred to the employee, the employee’s right to the stock is not substantially vested, the employee does not recognize income attributable to the stock transfer until the taxable year in which the employee’s right becomes substantially vested. In this case, the amount includible in the employee’s income is the fair market value of the stock as of the date that the employee’s right to the stock is substantially vested (less any amount paid for the stock). The deferral elections must be made no later than 30 days after the stock becomes vested. 

The Act allows private companies (i.e., those who do not have stock tradable on an established securities market) to establish a plan offering employees the right to elect to defer the recognition of income company stock acquired upon the exercise of stock options or the settlement of restricted stock units for up to five years.  The deferral election must be made no later than 30 days after the stock becomes vested. 

A key condition of the new provision is that the company must have a written plan under which at least 80% of all employees providing services to the company in the United States are granted qualified stock. Because of this rule, it is expected that the plans will more typically be adopted by start-up companies.

Extension of Plan Loan Offset Rollover Deadline

Qualified retirement plans, including 401(k) plans, often allow for loans to be made to participants. In turn, the loan policies for such plans typically provide that a participant’s outstanding loan becomes due and payable upon the participant’s termination of employment or the termination of the plan. If, in such a situation, the participant does not fully repay the outstanding loan within the time allowed by the plan, the loan balance (referred to as a loan offset) is treated as an actual taxable distribution from the plan (referred to as a loan offset). The participant if, under age 59½, will then also be subject to the 10% additional income tax on early distributions (unless an exception applies).

Under the current rules, a participant who has, or who can scrape together, additional funds can make a rollover into an IRA or eligible employer plan that will accept it. For example, if the loan offset amount is $1,000, the participant can within 60 days use his or her own funds and make a rollover contribution of $1,000 into an IRA or other eligible employer plan so as to avoid the taxation of the imputed loan offset distribution.

Under the Act, the period during which a qualified plan loan offset amount may be contributed to an IRA or other eligible retirement plan as a rollover contribution is extended from 60 days after the date of the offset to the due date (including extensions) for filing the participant’s federal income tax return for the taxable year in which the plan loan offset occurs. However, the extended deadline is available only if the plan loan offset amount arises by reason of the termination of the plan or the failure to meet the repayment terms of the loan because of the employee’s separation from service, whether due to layoff, cessation of business, termination of employment, or otherwise.

Observation:  The loan offset rollover deadline is not a plan qualification rule. Therefore, plan documents typically will not be required to be revised to reflect this change in law. However, employers will wish to review and revise as appropriate information provided to participants regarding their plan loan programs.  In addition, if a plan includes a plan loan feature, the IRS tax notice provided to participants who are eligible for distribution (now entitled “Your Rollover Options”) should be revised to make mention of the new favorable loan offset rollover deadline.

IRA Conversions and Recharacterizations

Currently, if an individual makes a contribution to an IRA (traditional or Roth) for a year, the individual is permitted to recharacterize the contribution as a contribution to the other type of IRA (traditional or Roth) by making a direct transfer to the other type of IRA before the due date for the individual’s income tax return for that year. In the case of a recharacterization, the contribution will be treated as having been made to the transferee IRA (and not the original, transferor IRA) as of the date of the original contribution. Both regular contributions and conversion contributions to a Roth IRA can be recharacterized as having been made to a traditional IRA.

Under the Act, the special rule that allows a contribution to one type of IRA to be recharacterized as a contribution to the other type of IRA does not apply to a conversion contribution to a Roth IRA. In other words, recharacterization cannot be used to unwind a Roth conversion. However, recharacterization is still permitted with respect to other contributions. For example, an individual may make a contribution for a year to a Roth IRA and, before the due date for the individual’s income tax return for that year, recharacterize it as a contribution to a traditional IRA.

Increase in Allowable Volunteers’ Service Award Benefits

Benefits solely representing length of service awards to bona fide volunteers (or their beneficiaries) on account of qualified services performed by the volunteers are not subject to tax rules that typically would require the taxation of such awards when earned vested. Rtypically applicable to deferred compensation arrangements. Instead, benefits under a length of service award plan are includible in income when paid to the recipient under normal tax rules. For this purpose, qualified services consist of firefighting and fire prevention services, emergency medical services, and ambulance services. An individual is treated as a bona fide volunteer for this purpose if the only compensation received by the individual for performing qualified services is in the form of (1) reimbursement or a reasonable allowance for reasonable expenses incurred in the performance of such services, or (2) reasonable benefits (including length of service awards) and nominal fees for the services, customarily paid in connection with the performance of such services by volunteers. 

Currently, the favorable deferred compensation treatment applies only if the aggregate amount of length of service awards accruing for a bona fide volunteer with respect to any year of service does not exceed $3,000. The Act increases the service award limit with respect to any year of service to $6,000, and adjusts that amount in $500 increments to reflect changes in cost-of-living for future years.

Loss of Tax Deduction for Qualified Transportation Benefits

Currently, employers that provide qualified transportation fringe benefits to employees can claim a tax deduction for the cost of such benefits. In addition, Code Section 132(f) provides for a limited  exclusion of such employer-paid benefits from employee wages. In addition, an employer may allow employees to pay for all or a portion of the cost of the transportation fringe benefits on a salary reduction pre-tax basis.

Qualified transportation fringes include qualified parking (parking on or near the employer’s business premises or on or near a location from which the employee commutes to work by public transit), transit passes, vanpool benefits, and qualified bicycle commuting reimbursements.

Under the Act, employers can no longer claim a tax deduction for  qualified transportation fringe benefits. The employer-provided benefits will continue to be tax exempt to employees, so Section 132(f) salary reduction arrangements will continue to be allowed.  However, while the benefits will be tax-free to an employee, an employer will no longer be able to deduct the costs of those benefits.

Unrelated Business Taxable Income for Fringe Benefits

Section 501(a) exempts certain organizations from federal income tax. These tax-exempt organizations include those described in Code Section 501(c) (such as charitable organizations and social welfare organizations). In addition, most tax-exempt organizations are subject to the tax on unrelated business income. The unrelated business income tax (“UBIT”) generally applies to income derived from a trade or business regularly carried on by the organization that is not substantially related to the performance of the organization’s tax-exempt functions. An organization that is subject to UBIT and that has $1,000 or more of gross unrelated business taxable income must report that income on Form 990-T (Exempt Organization Business Income Tax Return).

UBIT will henceforth include any expenses paid or incurred by a tax-exempt organization for qualified transportation fringe benefits (as defined earlier), a parking facility, or any on-premises athletic facility.

Presumably, the purpose of this provision of the Act is to treat tax-exempt organizations somewhat equally to taxable employers in regard to the tax treatment of fringe benefits.

Temporary Suspension of Exclusion for Qualified Bicycle Commuting Reimbursements

Qualified bicycle commuting reimbursements of up to $20 per qualifying bicycle commuting month are excludible from an employee’s gross income. A qualifying bicycle commuting month is any month during which the employee regularly uses the bicycle for a substantial portion of travel to a place of employment and during which the employee does not receive transportation in a commuter highway vehicle, a transit pass, or qualified parking from an employer.

The Act suspends the tax exclusion for 2018 through 2025. It will be reinstated in 2026.

Repeal of Income Exclusion of Moving Expense Reimbursements

Qualified moving expense reimbursements provided to an employee by an employer traditionally have been excluded from an employee’s taxable income. The Act repeals the income exclusion for qualified moving expense reimbursements, other than reimbursements made to a member of the Armed Forces of the United States on active duty who moves pursuant to a military order.

Restrictions on Income Exclusion of Employee Achievement Awards

A qualified employee achievement award provided to an employee is excluded from the employee’s wages for employment tax purposes. An employee achievement award is defined as an item of tangible personal property given to an employee in recognition of either length of service or safety achievement and presented as part of a meaningful presentation.

The Act adds a definition of “tangible personal property” that may qualify as a tax-excludable deductible employee achievement award. It states that tangible personal property does not include cash, cash equivalents, gift cards, gift coupons or gift certificates (other than arrangements conferring only the right to select and receive tangible personal property from a limited array of such items pre-selected or pre-approved by the employer). It also does not include vacations, meals, lodging, tickets to theater or sporting events, stocks, bonds, other securities, and other similar items.

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.

© Schwabe, Williamson & Wyatt PC | Attorney Advertising

Written by:

Schwabe, Williamson & Wyatt PC

Schwabe, Williamson & Wyatt PC 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.