UPDATE - Same-Sex Marriage Cases: Immediate Impact on Benefit Plans

by Davis Wright Tremaine LLP
Contact

On June 26, 2013, the Supreme Court issued its landmark ruling in Windsor v. United States holding that same-sex marriages valid under state law are now recognized at the federal level, thereby transforming the treatment of same-sex married couples in the United States.

While many implications remain unsettled, the Windsor decision has an immediate impact on employee benefit plans. This advisory provides a summary of Windsor and also the decision in Hollingsworth v. Perry, the impact of these decisions on benefit plans, and action items.

The cases
On June 26, the U.S. Supreme Court affirmed the 2nd Circuit Court of Appeals’ finding in Windsor and ruled that those challenging a California state court’s decision in Perry lacked standing to do so:

  • At issue in Windsor was whether Section 3 of DOMA violates the U.S. Constitution’s guarantee of equal protection of the law. Section 3 provides that the word "marriage," as used in any federal law or regulation, means only a union of a man and a woman. In Windsor, the plaintiff, a New York resident, sued the federal government when she was required to pay an estate tax upon her same-sex spouse's death, even though New York recognized the same-sex marriage as valid. She was required to pay the estate tax because DOMA limits the tax-free transfer of property at death to surviving spouses of the opposite sex. The Supreme Court, in a narrowly drafted opinion, held that the failure of Section 3 of DOMA to recognize same-sex marriages valid under state law created a subset of unequal marriages in violation of the due process and equal protection clauses. The Court narrowly confined its holding to “couples joined in same-sex marriages made lawful by a state.” While the Supreme Court did not give recognition to a constitutional right to same-sex marriage, as the dissenting opinion by Scalia points out, that shoe may drop in the future. Currently, the holding means that all federal rights and mandates that apply to opposite-sex spouses also apply to same-sex spouses recognized under state law. One significant open question is how the decision impacts the rights of same-sex spouses in states that do not recognize same-sex marriages.
  • At issue in Perry was Prop 8, a 2008 California ballot measure that restricted marriage to one man and one woman after the California Supreme Court had previously recognized the right of same-sex couples to marry. After the California Supreme Court upheld Prop. 8, Perry filed suit in federal court and argued that Prop. 8 violated the due process and equal protection clauses of the Federal Constitution. The District Court declared Prop. 8 unconstitutional and the 9th Circuit affirmed. The Supreme Court, however, held that the proponents of the initiative who appealed the District Court’s decision lacked standing to bring the appeal. The Supreme Court vacated the opinion of the 9th Circuit and remanded with instructions to dismiss the appeal. In response, California Gov. Brown has already ordered state officials to issue marriage licenses to same-sex couples in California as soon as the 9th Circuit formally vacates its opinion and lifts a stay on further proceedings.

The analysis in the Q&A below applies to employers with employees residing in states that permit same-sex marriage; however, until further guidance is issued, it is unclear whether this analysis applies to employees residing in the other 38 states (see further discussion below).

Which states currently permit same-sex marriages?
Connecticut, Delaware, Iowa, Maine, Maryland, Massachusetts, Minnesota, New Hampshire, New York, Rhode Island, Vermont, Washington, and Washington D.C. all permit same-sex marriage. California is expected to rejoin this group. Some of these states require little or no residency to get married, so same-sex couples from around the country could get married in those states. The effect of Windsor is that if a marriage is recognized by a state, it will be recognized at the federal level. Although plan sponsors could choose to recognize same-sex marriages, even in states that do not recognize such marriages, it is unclear how the decision will impact the tax treatment and benefits in those states.

Do the decisions impact domestic partners or civil unions?
No. At the federal level, the decisions do not change the status of domestic partners, whether registered or unregistered, or civil unions. To obtain the same benefits as an opposite-sex spouse, same-sex partners must be married. Refer to our previous November 2012 advisory for more information regarding benefits for domestic partners.

How are qualified retirement plans affected?
Plan sponsors are now required to interpret the term “spouse” in qualified retirement plans as including a same-sex spouse. Therefore, same-sex spouses are automatically entitled to the same spousal rights as opposite-sex spouses, such as survivor benefits and the right to consent to another beneficiary.

How are insured health and welfare plans affected?
Insured health and welfare plans are subject to ERISA, but state insurance laws are not preempted. Generally, state insurance laws define a spouse in accordance with the laws of the state in which the contract was delivered. Some states, such as Washington and California, already require parity in insured benefits for same-sex spouses so the Windsor decision should not impact insurance policies issued in those states.

However, if an employer operates in a state that does not recognize same-sex marriage and wishes to change the definition of spouse in the insurance contract, the employer will not be able to do so without the consent of the insurer, and the insurer may also need the consent of the state insurance commissioner. To deal with this, as a starting point, employers should examine the definition of spouse in insured plans to determine whether that is a definition the employer would like to maintain across all its benefit plans. If not, the employer should begin negotiations with its insurer to change that definition.

How are self-insured health and welfare plans affected?
Self-insured health and welfare plans are generally subject to ERISA (see the following paragraph for certain exceptions), but state law is preempted. Pre-Windsor, this meant that self-insured health and welfare plans could restrict benefits to opposite-sex spouses. The effect of Windsor is that the term “spouse” in a self-insured plan should now be interpreted as including a same-sex spouse (while there is currently no federal law mandate requiring spousal welfare-coverage, to deny benefits to same-sex spouses while offering benefits to opposite-sex spouses would be inherently discriminatory and would certainly expose an employer to equal protection claims).

Self-insured plans should also consider whether the definitions contained in its insured and self-insured plans should be consistent.

How are self-insured health and welfare plans not subject to ERISA affected?
Health and welfare plans that are not subject to ERISA (such as governmental and church plans) should already be complying with state law mandates regarding same-sex spouses and registered domestic partners. Also, governmental plans are often established under, and subject to, state statutes. Employers wishing to amend a governmental plan must check that the amendments are permissible under those state statutes.

What about federal COBRA?
A same-sex spouse now has a protected right to elect federal COBRA coverage and employers should offer COBRA to same-sex spouses.

What about HIPAA special enrollment rights?
All HIPAA special enrollment rights for opposite-sex spouses should also be offered to a same-sex spouse.

What about fringe benefit plans?
Tax-free fringe benefits that are available to opposite-sex spouses should now be offered on a tax-free basis to same-sex spouses.

What about FMLA?
As the Family and Medical Leave Act is a federal statute, “spouse” should now be interpreted as including a same-sex spouse, so that a same-sex spouse is entitled to the same FMLA leave as an opposite-sex spouse.

What are the federal tax consequences for health plan coverage?
The tax treatment of benefits under health plans for same-sex spouses (and their children) is now identical to the tax treatment for opposite-sex spouses. This means that, in states that recognize same-sex marriage, employers will no longer be required to impute income or withhold FICA for the employer’s contribution to a same-sex spouse’s medical, dental or vision coverage, and an employee can pay pre-tax premiums under a cafeteria plan for a same-sex spouse, and may claim reimbursement for the same-sex spouse’s medical expenses under an FSA, HRA or HSA.

Pending IRS guidance, a number of uncertainties remain with respect to the tax treatment. First, if the IRS determines that the tax treatment is correctly determined by reference to a state that does not recognize same-sex marriage, it is possible that income should continue to be imputed at the federal level. Depending on where the employer and employee reside, such a rule could lead to nonsensical results. Second, an employer may still be required to impute income to an employee for purposes of state income taxes (even if not required to impute income for federal tax). And third, as discussed below, the effective date of Windsor is uncertain. Employers and employees may be able to amend tax returns for open years to claim refunds for FICA taxes and tax paid on imputed income. Until the IRS issues guidance, employers should consider whether to stop imputing income for health and welfare benefits prospectively. Employers may also wish to correct the imputed income issue to the beginning of the current plan year (1/1/13 for a calendar year plan year) after consulting with legal counsel.

What implications remain unsettled?
Many of the implications for employee benefit plans are unclear at this point. Further guidance on the following issues is expected:

Are these changes automatic and immediate?
The judgment in Windsor does not indicate whether its impact is retroactive or prospective. On the one hand, as section 3 of DOMA has been declared unconstitutional, it is arguable that the effect of Windsor should be retroactive to the time when DOMA was enacted in 1996. However, this would expose plans to claims reaching back to 1996, which would be extremely burdensome. We expect guidance to be issued on this in the near future, and the IRS may invoke IRC Section 7805(b) to permit plans to treat Windsor as having prospective effect only. However, IRC Section 7805(b) relief will not be binding on a claim by a participant or beneficiary for spousal benefits. At the very least, plan sponsors are advised to treat the decision as requiring immediate action for their benefit plans. If future guidance provides that Windsor has retroactive effect, plan sponsors could be required to apply the decision to same-sex spouse employee benefits for the current plan year and prior plan years. 

Are states that do not permit or recognize same-sex marriage required to recognize same-sex marriages from other states?
Under Section 2 of DOMA, states are not required to recognize same-sex marriages (or other same-sex relationships) validly formed in other states. This section was not reviewed by the Supreme Court, which means that a state not recognizing same-sex marriage (such as Arizona) could continue to rely on Section 2 of DOMA in denying recognition to a same-sex marriage from another state (such as Washington). It is unclear for employee benefit plan purposes which state’s law will govern—it could depend on residency, state of employment, or another factor. Additional guidance is needed and the law may differ depending on the federal program or purpose. For example, the IRS could determine that the “state of celebration” governs employee benefit plans, while the “state of residence” governs federal tax treatment.

Following Windsor, employers with employees in multiple states (i.e., in states that permit same-sex marriage and in those that do not) may face large costs and administrative burdens until guidance is issued. Although democrats reintroduced the Respect for Marriage Act in a bill that would also repeal Section 2 of DOMA, for now, in the absence of official guidance, employers may wish to consider adopting a uniform approach regardless of state law differences.

Can employers and employees claim refunds for taxes paid in prior years?
It appears that both employers and employees can claims refunds for open tax years—2010 through 2012, and 2009 if preserved through protective filings this past April. In theory, the decision in Windsor means that employers can file for a refund of FICA taxes for prior open years, and employees can re-file a joint tax return with a same-sex spouse for open years to claim refunds for tax paid on imputed income and for differences due to filing previously as an individual. We expect IRS guidance to be issued on this topic.

Can employees enroll a same-sex spouse in a cafeteria plan outside of open enrollment?
It is unclear whether the change in the definition of “spouse” will be treated as a change in status that allows employees to change their cafeteria plan elections outside of open enrollment. This might arise because an employee now wishes to add a same-sex spouse to his coverage, or because the same-sex spouse now wishes to purchase more expensive coverage. While it seems likely that such a change should be permitted, employers are advised to await additional guidance from the IRS before making any cafeteria plan changes.

What action should an employer take now?
The uncertainties arising from the Windsor decision are likely to remain for some time (possibly years). However, plan sponsors can take action now to resolve at least some of these issues. At a minimum, plan sponsors should decide on the approach that they would like to take, and ensure that all plan documents and employee communications are drafted to reflect that intent. Absent specific state law to the contrary, the language of the plan is likely to be upheld (even though DOMA, Section 2 survives, that section does not preclude a plan sponsor from offering benefits to same-sex spouses residing in a state that does not recognize same-sex marriages).

In addition, plan sponsors should assess policies currently in place to create parity between opposite and same-sex spouses, such as a tax gross up for the imputed income on health and welfare benefits. These types of policies may now be eliminated as the same-sex spouse will be treated the same as the opposite-sex spouse.

Additional items to consider include:

  • Check definitions in employee benefit plans. Consider whether the definitions are limited to opposite-sex spouses and whether they should be revised to include same-sex spouses. Employers should review all plans, including qualified plans, health and welfare plans, and cafeteria plans.
  • Decide which state’s law governs. While there is uncertainty at the federal level as to which state’s law will govern, plan sponsors can decide on the approach that they would like to take. For example, a plan sponsor may decide to render the issue moot by recognizing any marriage that was valid in the state or country of celebration.
  • Full faith and credit. Plan sponsors should decide whether their plans will give full faith and credit to marriages that are valid in another state or country, notwithstanding section 2 of DOMA.
  • Recognition of civil unions and domestic partnerships. While Windsor recognizes valid state law marriages, plan sponsors should decide how the plan will treat civil unions or domestic partnerships. Will the plan continue to recognize civil unions or domestic partnerships or will it recognize only valid marriages?
  • Review tax treatment of benefits. Confirm that the tax treatment and general administration of various benefit arrangements are consistent with plan documents and the new law. Consult with payroll to ensure that same-sex spouse benefits are provided pre-tax.
  • Claim FICA refunds. Decide whether to claim FICA refunds for open tax years.
  • Prepare for questions. Prepare for questions from employees regarding the impact of the decisions.
  • Employee communications. Revise employee handbooks, participant communications and internal policies to reflect that “spouse” now includes “same-sex spouse.”

 

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.

© Davis Wright Tremaine LLP | Attorney Advertising

Written by:

Davis Wright Tremaine LLP
Contact
more
less

Davis Wright Tremaine LLP on:

Readers' Choice 2017
Reporters on Deadline

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

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

JD Supra Privacy Policy

Updated: May 25, 2018:

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

This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at 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.