Treasury Department/IRS Issue Proposed Rules on Employer Reporting of Health Insurance Coverage Under the Affordable Care Act

by Mintz Levin - Employment Matters
Contact

In addition to imposing substantive requirements on health insurance issuers in the group and individual markets and employer-sponsored group health plans, the Patient Protection and Affordable Care Act (Act) imposes three notice requirements that are of particular interest to employers.

  • Under Internal Revenue Code (Code) section 6051(a)(14), employers must report the value of coverage under an employer-sponsored group health plan on employees’ Form W-2.
  • Under Code section 6055, health insurance issuers, certain employers, and others that provide “minimum essential coverage” to individuals must report to the Internal Revenue Service (IRS) information about the type and period of coverage and furnish statements to covered individuals.
  • Under Code section 6056, “applicable large employers” (i.e., those with 50 or more full-time and full-time equivalent employees on average business days during the previous calendar year) must report to the IRS information about their compliance with the employer shared responsibility (a/k/a “pay-or-play”) provisions of the Act. Section 6056 also requires those employers to furnish statements to employees.

The Form W-2 reporting requirement took effect beginning with 2012. (This requirement is not further discussed in this advisory.) The Code sections 6055 and 6056 reporting requirements are effective for years beginning after December 31, 2013. But in Notice 2013-45, the Treasury Department and IRS delayed these rules for a year, along with the employer shared responsibility rules that apply to applicable large employers. (Please see our July 10, 2013 client advisory for a discussion of Notice 2013-45). As a result, the 6055 and 6056 reporting rules will take effect for years beginning after December 31, 2014.

In Notices 2012-32 and 2012-33, the IRS invited comments on the 6055 and 6056 reporting requirements. (Please see our May 8, 2013 client advisory for a discussion of Notices 2012-32 and 2012-33). More recently, on September 5, the Treasury Department and IRS issued proposed regulations under both requirements.

Code Section 6055

Code section 6055 requires information reporting by any person that provides “minimum essential coverage” to an individual during a calendar year. Under other provisions of the Act, U.S. citizens and green card holders are generally required to maintain minimum essential coverage or pay a tax penalty. Minimum essential coverage means and includes coverage under Medicare, Medicaid, the Children’s Health Insurance Program (CHIP), TRICARE, the veteran’s health care program, the Peace Corps program, a government plan (local, state, federal) including the Federal Employees Health Benefits Program (FEHBP), any plan established by an Indian tribal government, and coverage in the individual, small group or large group markets. It also includes coverage under an “eligible employer-sponsored plan.” An eligible employer-sponsored plan for this purpose is any group health plan other than a plan that provides only excepted benefits (e.g., stand-alone vision or dental, hospital or fixed indemnity). HIPAA excepted benefits are not minimum essential coverage.

The information reported under section 6055 can be used by individuals and the IRS to verify whether a low- or moderate-income individual qualifies for premium tax credits to enable him or her to purchase subsidized health insurance through a public exchange.

Code § 6055 provides that all information returns reporting minimum essential coverage must contain:

  1. The name, address, and taxpayer identification number of the primary insured and each other individual covered under the policy or plan;
  2. The dates each individual was covered under minimum essential coverage during the calendar year;
  3. In the case of health insurance coverage, whether the coverage is a qualified health plan offered through a public insurance exchange;
  4. If the coverage is a qualified health plan offered through a public exchange, the amount (if any) of any advance payment of the premium tax credit or of any cost-sharing reduction; and
  5. Other information that the Secretary of Health and Human Services (HHS) requires.

The Proposed Section 6055 Regulation

The proposed section 6055 regulation refers to the entities subject to the Code section 6055 reporting rules — i.e., those that provide minimum essential coverage — as “reporting entities.” They include health insurance issuers, plan sponsors of self-insured group health plan coverage, the executive department or agency of a governmental unit that provides coverage under a government-sponsored program (e.g., Medicare, Medicaid, TRICARE, and CHIP), and any other person that provides minimum essential coverage to an individual. For calendar years beginning after December 31, 2014, reporting entities must:

  • File an annual information return with the Internal Revenue Service that includes the information specified in the proposed regulations; and
  • Furnish to each “responsible individual” a written statement showing contact information and the information reported to the IRS, with copies to the IRS.

Where self-funded plans are concerned, the proposed regulations place the compliance obligations on the “plan sponsor,” which is the employer in the case of a single-employer plan, or the joint board of trustees for a multiemployer plan. In the case of a self-insured group health plan covering employees of related entities, each employer must report for its employees. Thus, separate reporting is required by each controlled group member. However, one member of the group may assist the other members by filing returns and furnishing statements on behalf of all members. Where a self-insured group health plan covers employees of two or more unrelated entities, i.e., a multiple employer welfare arrangement, each separate employer must report for its employees.

Separate rules are provided in the case of self-funded plans maintained by government employers. Generally, a government employer that maintains a self-insured group health plan is permitted to designate another governmental unit, or an agency or instrumentality, as the reporting entity.

According to the proposed rules, the information that reporting entities must provide to the Internal Revenue Service includes:

  1. Name, address, and employer identification number (EIN) for the person required to file the return;
  2. Name, address, and Taxpayer Identification Number (TIN), or date of birth if a TIN is not available, of the responsible individual;
  3. Name and TIN, or date of birth if a TIN is not available, of each individual covered under the policy or program;
  4. For each covered individual, the months for which, for at least one day, the individual was enrolled in coverage and entitled to receive benefits; and
  5. Any other information specified in forms, instructions, or published guidance.

Where coverage is provided by a health insurance issuer through a group health plan, the reporting entity must also report (1) the name, address, and EIN of the employer sponsoring the plan; (2) whether the coverage is a qualified health plan through the Small Business Health Options Program (SHOP) and the SHOP’s unique identifier; and (3) other information specified in forms, instructions, or published guidance.

Recognizing that employers may encounter difficulty in obtaining TINs, penalties are waived if the employer can demonstrate that it acted responsibly and that the failure was due to “significant mitigating factors or events” beyond the employer’s control. In general, an employer is deemed to have acted responsibly if after an initial, unsuccessful request for a TIN (for example, at the time of enrollment), the employer makes two consecutive annual TIN solicitations. Employers are also permitted to report date of birth if a TIN is not available. But this alternative is available only if the employer has made reasonable efforts to obtain the TIN.

Health insurance issuers are not required to file information returns for individual market coverage through a public exchange. The preamble to the regulation acknowledges that “the IRS and individuals will receive information necessary to administer or comply” with the individual mandate from other sources. This exemption does not apply to qualified health plans provided through SHOP exchanges or any other group market coverage. The proposed regulations also clarify that reporting entities may use third parties to facilitate filing returns and furnishing statements to comply with reporting requirements under both section 6055 and 6056, but they caution that this does not transfer the potential liability for failure to report information and furnish statements.

Reporting is not required with respect to health savings accounts, which are not minimum essential coverage in any case. Nor is it required for health reimbursement arrangements that supplement minimum essential coverage.

Returns and transmittal forms must be filed on a new Form 1095-B (or an acceptable substitute) on or before February 28 (March 31 if filed electronically) of the year following the calendar year in which the reporting entity provided minimum essential coverage to an individual. Thus, the first returns submitted by reporting entities will be in early 2016. Extensions of time are permitted under long-standing rules governing information returns generally. Written statements must be provided to responsible persons by January 31 of the year following the reporting year.

The proposed 6055 regulations include a rule permitting the reporting entities to furnish information returns electronically in lieu of a paper format, but only if the recipient affirmatively consents. The consent may be made electronically “in any manner that reasonably demonstrates that the recipient can access the statement in the electronic format in which it will be furnished.” Alternatively, the consent may be made in a paper document that is confirmed electronically. The recipient must also be allowed to withdrawal his or her consent.

Code Section 6056

The purpose of Code section 6056 is to enable the IRS to enforce the Act’s employer shared responsibility rules, to support determinations of eligibility for premium tax credits, and to establish compliance with the individual mandate. In the case of the latter two items, the Code section 6056 rules overlap other notice and reporting requirements. Recognizing this to be the case, the Act encourages that to “the maximum extent feasible,” regulators “permit combined reporting under section 6056, section 6051 [and] section 6055.”

Code section 6056 requires an applicable large employer to file a return with the IRS that reports for each employee who was a full-time employee for one or more months during the calendar year certain information about the health care coverage the employer offered to that employee (or, if applicable, that the employer did not offer health care coverage to that employee). Section 6056 also requires employers to provide each full-time employee by January 31 of the calendar year following the calendar year for which the return must be filed a statement that includes the information reported to the IRS. The return used to satisfy the requirements under Code § 6056 must:

  1. Include the name and EIN of the applicable large employer;
  2. Include the date the return is filed;
  3. Certify whether the applicable large employer offers its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan and, if so, certify
    1. The duration of any waiting period with respect to such coverage;
    2. The months during the calendar year when coverage under the plan was available;
    3. The monthly premium for the lowest cost option in each enrollment category under the plan; and
    4. The employer’s share of the total allowed costs of benefits provided under the plan.
  4. Report the number of full-time employees for each month of the calendar year;
  5. Report, for each full-time employee, the name, address, and TIN of the employee and the months (if any) during which the full-time employee (or any dependents) were covered under the eligible employer-sponsored plan; and
  6. Include such other information as may be required by the Secretary of the Treasury.

The Section 6056 Proposed Regulations

The proposed section 6056 regulations require each applicable large employer to report certain health insurance coverage information to the IRS, and to furnish certain related employee statements to its full-time employees. For purposes of establishing an employer’s status as an applicable large employer, the Act treats as a single employer all entities under common control. But for purposes of imposing penalties under the employer shared responsibility rules, each “applicable large employer member” (i.e., each member of the controlled group) is treated separately. The proposed section 6056 regulations follow this approach. Thus, for Code section 6056 purposes, filing and notice requirements are applied separately to each applicable large employer member. The regulators recognize that applicable large employer members may seek the assistance of a third-party administrator or a related applicable large employer member with their compliance obligations. But each applicable large employer member is legally responsible for its reporting under Code section 6056.

The section 6056 proposed regulations include special rules that apply to an applicable large employer member that is a governmental unit, agency or instrumentality that permit the designation of a person or persons to be responsible for compliance. The person so designated assumes responsibility for section 6056 compliance on behalf of the applicable large employer member.

In what is referred to as the “general method,” each applicable large employer member must file a section 6056 return with respect to its full-time employees in a manner similar to the separate Form W-2 filed by an employer for each employee. Thus, under the general rule, a separate notice is required for each full-time employee, accompanied by a single transmittal form.

The proposed section 6056 regulations do not require the reporting of (1) the length of any waiting period, (2) the employer’s share of the total allowed costs of benefits provided under the plan, (3) the monthly premium for the lowest-cost option in each of the enrollment categories (such as self-only coverage or family coverage) under the plan, and (4) the reporting of the months, if any, during which any of the employee’s dependents were covered under the plan. Rather, the proposed regulations require reporting only regarding whether an employee was covered under a plan. Moreover, much of the information that is required will be reported using indicator codes. Thus, for example, there would be codes for whether minimum essential coverage meeting minimum value was provided to the employee only, the employee and the employee’s dependents only, the employee and the employee’s spouse only, or the employee, the employee’s spouse and dependents.

According to the proposed section 6056 regulations, the information that must be reported to the Service under Code 6056 includes the following:

  1. The name, address, and EIN of the applicable large employer member;
  2. The name and telephone number of the applicable large employer’s contact person;
  3. The calendar year for which the information is reported;
  4. A certification as to whether the applicable large employer member offered to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan, by calendar month;
  5. The months during the calendar year for which coverage under the plan was available;
  6. Each full-time employee’s share of the lowest cost monthly premium (self-only) for coverage providing minimum value offered to that full-time employee under an eligible employer-sponsored plan, by calendar month;
  7. The number of full-time employees for each month during the calendar year;
  8. The name, address, and TIN of each full-time employee during the calendar year and the months, if any, during which the employee was covered under the plan; and
  9. Such other information as the Secretary may prescribe or as may be required by a tax form or instructions.

Returns must be filed on or before February 28 (March 31 if filed electronically) of the year succeeding the calendar year to which it relates. Thus, similar to the rules governing 6055 reporting, the first return (for 2015) will be filed in early 2016. Electronic filing is generally required of section 6056 information returns except that an applicable large employer member filing fewer than 250 returns during the calendar year may file on paper. For purposes of applying the 250-return threshold, section 6056 returns and W-2 forms are aggregated. Thus, for example, an applicable large employer member required to file 150 section 6056 returns and 200 Forms W-2 must file electronically.

The statements required to be furnished to full-time employees must include the name, address and EIN of the applicable large employer member, and the information required to be shown on the section 6056 return described above. Statements will be on yet-to-be-issued Form 1095-C, or a substitute that includes the information required to be shown on Form 1095-C. A statement must be furnished to a full-time employee on or before January 31 of the year succeeding that calendar year.

An applicable large employer that fails to comply with the filing and statement furnishing requirements is subject to penalties for failure to file a correct information return and failure to furnish correct payee statements. Penalties can be waived, however, if the failure is due to “reasonable cause and not to willful neglect.”

The proposed 6056 regulations include a rule similar to that included in the proposed 6055 proposed regulation permitting the reporting entities to furnish information returns electronically in lieu of a paper format, but only if the recipient affirmatively consents. The consent may be made electronically “in any manner that reasonably demonstrates that the recipient can access the statement in the electronic format in which it will be furnished.” Alternatively, the consent may be made in a paper document that is confirmed electronically. The recipient must also be allowed to withdrawal his or her consent.

Proposals for Simplification of Section 6056 Reporting

The preamble to the proposed 6056 regulations set out a series of suggestions (which are not part of the proposed regulation itself) aimed at simplification, with respect to which comments are invited. These include:

1. Eliminating Section 6056 Employee Statements in Favor of Form W-2 Reporting for Certain Groups of Employees Offered Coverage

Code Section 6056 reporting requires the disclosure of coverage information by month. Employees in stable, full-time employment, however, are employed for and have the same coverage throughout the entire year. For these employees, might reporting be accomplished using a letter code on the employees’ Form W-2 to indicate that minimum value coverage was offered and to whom? Of course, for employees who do not fit this profile, the employer would revert to the general method described above.

2. No Need to Determine Full-Time Employees If Minimum Value Coverage Is Offered to All Potentially Full-Time Employees

Some employers offer coverage to all or nearly all of their employees, and are able to accurately represent that the only employees not offered coverage are not full-time employees. Might these employers provide section 6056 reporting that does not identify the number of full-time employees and that does not specify whether a particular employee offered coverage is a full-time employee? Instead, the employer would certify that all of its employees to whom it did not offer coverage during the calendar year were not full-time employees (or were otherwise ineligible for coverage).

3. Self-Insured Employers Offering Employees, Their Spouses and Dependents Mandatory No-Cost Minimum Value Coverage

Some (admittedly few) employers provide mandatory minimum value coverage under a self-funded group health plan to all employees, spouses, and dependents with no employee contribution. As a result, none of these individuals will qualify for a premium tax credit for any month during which the coverage was provided. In this case, the individual’s 6055 return would provide all the necessary information to accurately file the taxpayer’s income tax returns. Could 6056 reporting be limited in this case to a code on the Form W-2, the summary information provided in the section 6056 transmittal form, and nothing further?

4. Voluntarily Reporting Section 6056 Elements During or Prior to the Year of Coverage

The preamble to the proposed rule explains that:

Some employers have expressed an interest in voluntarily reporting information about the coverage they offer their employees prior to the end of a coverage year, for example at their open enrollment or before the open enrollment at the Exchanges, on the theory that earlier section 6056 reporting to the IRS could lead to greater efficiency in the employer verification system employed by Exchanges to determine eligibility for premium tax credits.

Noting that the relevant provisions of the Code do not permit advance filing as a method of compliance, the approach would have to be voluntary.

5. Reporting for Employees Potentially Ineligible for the Premium Tax Credit

In instances where many or most of an employer’s employees are relatively highly paid, thus unlikely to be eligible for a premium tax credit, there is no benefit to the employee from receiving a section 6056 employee statement. Nor would the information be of value to the IRS in administering the Act’s employer shared responsibility provisions. Could this reporting be dispensed with?

6. Combinations of Simplified Reporting Methods

The potential simplified reporting methods described above would apply to particular groups of employees that in many but not all cases would not overlap. Final rules will need to ensure that two different potential simplified reporting methods could not be applied to a single employee.

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.

© Mintz Levin - Employment Matters | Attorney Advertising

Written by:

Mintz Levin - Employment Matters
Contact
more
less

Mintz Levin - Employment Matters 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 www.jdsupra.com) (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 privacy@jdsupra.com.

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 privacy@jdsupra.com 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 privacy@jdsupra.com 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 privacy@jdsupra.com. 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 privacy@jdsupra.com.

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: privacy@jdsupra.com.

JD Supra Cookie Guide

As with many websites, JD Supra's website (located at www.jdsupra.com) (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 legal.hubspot.com/privacy-policy.
  • New Relic - For more information on New Relic cookies, please visit www.newrelic.com/privacy.
  • Google Analytics - For more information on Google Analytics cookies, visit www.google.com/policies. To opt-out of being tracked by Google Analytics across all websites visit http://tools.google.com/dlpage/gaoptout. 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 http://www.aboutcookies.org 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: privacy@jdsupra.com.

- 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.