Once Bitten, Twice Shy: COBRA Excise Tax Audits May Add to COBRA's Bite

by Littler
Contact

[authors: Lisa Taggart, Russell Chapman, and Andrea Jackson]

The advent of Health Care Reform has not lessened the importance of complying with existing Employee Retirement Income Security Act (ERISA) and Internal Revenue Code requirements for employer-provided group health plans, such as COBRA, which requires covered health plans to provide certain notices and the opportunity to elect continued coverage to covered persons (qualified beneficiaries) who would otherwise lose coverage because of certain "qualifying events" such as termination of employment, loss of dependent status, and others.

IRS Updated COBRA Audit Guidelines

In 1994, the IRS prepared audit guidelines for COBRA compliance, but never released them publicly. Now, after a 10-year task force study, the IRS has published revised audit guidelines (the "Guidelines") for COBRA compliance. The stated purpose of revising the COBRA audit guidelines was to incorporate changes to account for new laws that have affected COBRA since the 1994 Guidelines, such as the Health Insurance Portability and Accountability Act (HIPAA) and the Family and Medical Leave Act (FMLA). The updated Guidelines apparently herald a new COBRA compliance audit effort by the Service.

The Guidelines provide a general overview of the requirements of COBRA and the excise tax associated with COBRA non-compliance, including limitations and exceptions. In some cases, the Guidelines lend some insight into the IRS's approach to COBRA enforcement. For example, the IRS will examine the issue of whether an employee was ineligible for COBRA rights because he or she was terminated for "gross misconduct" by determining whether the employee was granted or denied unemployment benefits, and may interview other employees with knowledge of the circumstances of the employee's termination, or, in the case of a collective bargaining agreement, review any arbitration proceedings if the termination was grieved.

The Guidelines provide an advance look at the extensive nature of future COBRA audits, including the list of documents reviewing agents will call for, which in turn suggests that employers and administrators will want to have those documents and procedures as part of their compliance arsenal. This document list includes:

  • COBRA compliance procedures manual;
  • COBRA form letters and notices;
  • Internal audit procedures for COBRA continuation coverage;
  • All group health care plan documents; and
  • Documentation of any past or pending lawsuits claiming COBRA violations.

The Guidelines suggest methods the IRS examiners may use to "probe" for noncompliance. For example, the Guidelines instruct IRS agents to compare the list of covered individuals under the plan on the first and last day of the plan year to identify those dropped from coverage during the year and then check that list against records of COBRA notices and elections, or to make a similar comparison of succeeding years' state and federal employment tax returns. Auditors are also advised to examine personnel records for dates of qualifying events such as termination of employment or death, dates COBRA notices were provided, type of coverage received, notices to insurers or COBRA administrators, reasons for termination of COBRA coverage and reasons for employment termination. Based on a reading of the Guidelines, COBRA audits conducted under them can be expected to be rigorous.

The COBRA Excise Tax

The excise tax for COBRA violations is computed as follows:

  1. The number of days in the "noncompliance period," multiplied by
  2. The number of qualified beneficiaries for which a failure occurred, multiplied by
  3. $100.

The $100 figure in item 3 will be not more than $200 where a failure occurs with respect to a qualifying event that affects more than one qualified beneficiary, such as where the employee dies, and the COBRA administrator fails to provide the COBRA notice of qualifying event to the employee's four covered dependents.

The noncompliance period begins on the day of the failure, and ends on the date the failure is corrected, or, if earlier, six months after the last day of the applicable maximum COBRA continuation coverage period. However, in the example cited in the preceding paragraph, the noncompliance period could be up to 3½ years (36 months plus six months). Such an occurrence could yield a COBRA excise tax of over $250,000.

Minimum and Maximum COBRA Excise Tax

If the COBRA failure was not corrected before the date a notice of IRS examination was sent to the taxpayer (usually the employer), and the failure continued during the examination, the minimum amount of excise tax will be $2,500 for each qualified beneficiary for whom one or more failures occurred if the failures were "de minimis" – $15,000 for each qualified beneficiary if the failures are more than de minimis.

For COBRA failures which are discovered during an IRS audit, the Service may impose a maximum COBRA excise tax for failures in any one taxable year of up to $500,000, or, if less, 10% of the employer's total expenditures on the group health plan (or in the case of a third party administrator such as an insurer, $2 million).

This makes COBRA compliance a critical issue for health plan sponsors as the IRS moves toward a new COBRA audit effort. Employers who experience an audit by the U.S. Department of Labor's (DOL) Employee Benefits Security Administration (EBSA) may now find an IRS audit following closely on its heels. Therefore, it is critical that employers initiate COBRA compliance self-audits to root out possible COBRA violations before the IRS shows up.

Implementation of effective written COBRA procedures, training responsible employees on those procedures, and use of competent professional advice can help mitigate COBRA excise taxes. Monitoring compliance by third party administrators and insurance carriers, and making sure that service contracts do not shift potential penalties to the employer, will also be very important.

Inadvertent Failures and the 30-Day Grace Period

COBRA provides that if a failure is inadvertent, the "noncompliance period" will not begin until the responsible person (the employer or COBRA administrator) knew or should have known of the failure. Further, if a COBRA failure is due to reasonable cause and not willful neglect, the excise tax will not apply if the failure is corrected within 30 days of the date on which the responsible person discovered it, or could have discovered it through reasonable diligence. In the case of a failure that is due to reasonable cause and not willful neglect, the Secretary of the Treasury (effectively, the Commissioner of the IRS) is authorized to waive any part or all of the excise tax, to the extent the Commissioner determines that the tax would be unreasonably burdensome, based on the seriousness of the failure.

If the employer has effective COBRA procedures in place and follows them, it will be much easier to argue that any COBRA failures were due to reasonable cause and not willful neglect. Also, the IRS will take into account the taxpayer's efforts to comply with COBRA in determining whether it will be appropriate to waive the excise tax in any given situation, by examining its COBRA compliance procedures, the training of personnel on those procedures, and the extent of the taxpayer's use of competent professional counsel such as legal counsel and, where appropriate, actuarial advice, and the extent to which the COBRA program is updated to maintain compliance with current requirements.

COBRA in General

COBRA Coverage Requirements Generally. By now most employers are familiar with COBRA and its requirements, if not its fine detail. COBRA applies to employers who sponsor group health plans except for an employer with fewer than 20 employees on a typical business day for the preceding calendar year, among a few other exemptions.

Where COBRA applies, generally, an employee who loses coverage because of termination of employment (except for gross misconduct, if the plan provides), or reduction of hours to below the threshold for eligibility, is entitled to elect to continue coverage for up to 18 months. Covered dependents who lose coverage because of their age, the covered employee's death, termination of the covered employee's employment or reduction of hours, divorce or legal separation, or because of loss of eligible dependent status for any other reason, may elect to continue coverage for up to 36 months. In the case of certain retiree medical plans, eligibility of the former covered employee for Medicare which causes the former covered employee to lose eligibility is a qualifying event as to the former employee's covered dependents. COBRA is also available to certain individuals who lose retiree medical coverage on account of (or in anticipation of) the employer's reorganization in bankruptcy.

Disability Extension. If the former employee is disabled during the first 60 days of COBRA coverage and provides the administrator with evidence of the Social Security Administration's disability determination within the 18-month coverage period, the COBRA coverage period may be extended to a total of 29 months, and the cost of coverage may be increased to 150% of the applicable premium after the initial 18-month period.

Termination of COBRA Coverage. COBRA coverage may be terminated at the expiration of the maximum required coverage period, or for nonpayment of the required premium or other cost of coverage, or for any reason that would support termination of coverage with respect to a similarly situated covered employee, such as failure to elect coverage during an annual or open enrollment period.

Notice Rights. COBRA requires that covered individuals receive an initial notice of rights when they first become eligible to participate in the COBRA-covered group health plan, and again when a qualifying event occurs, along with the opportunity to elect continuation coverage. These notices must be provided within strict time limits.

For example, in the case of the qualifying event of termination of employment, the employer must provide the plan administrator with notice of the qualifying event within 30 days, and the plan administrator in turn must provide notice of the qualifying event and opportunity to elect to all affected qualified beneficiaries within 14 days of receiving the notice from the employer. If the employer and plan administrator are one and the same person, the regulations provide that the employer has 44 days to provide the notice to qualified beneficiaries. In the case of some qualifying events, such as divorce, the employer will not directly know that the event occurred. In such a case, the covered employee or qualified beneficiary has a duty to provide notice to the plan administrator within 60 days of the event. If the employee or qualified beneficiary does not provide this notice within the 60-day time period, then COBRA rights are extinguished (but some courts have held that if the initial notice is not provided to the participant, or if it is provided only to the participant but not the spouse, this 60-day notice requirement cannot be enforced).

There is even a requirement to provide a "notice of no COBRA rights" if COBRA will be denied to a former employee and his or her covered dependents because the employee was terminated for gross misconduct or for any other reason.

It is usually these notice requirements that trip up employers and administrators in COBRA administration. Failures to provide timely COBRA notices create most of the COBRA issues we see in our practice. The COBRA notice requirements therefore should be the focal point for employer compliance efforts.

Independent Right to Elect COBRA Coverage. Each qualified beneficiary who has experienced a qualifying event has an independent right to notice of the qualifying event and the opportunity to elect COBRA continuation coverage. However, a single notice may be sent to multiple qualifying beneficiaries known to reside at a single address although they each have separate COBRA election rights so long as the notice is adequate to apprise all the qualified beneficiaries of their rights and obligations.

Cost of COBRA Coverage. The plan may charge the employee for the cost of providing the coverage required under COBRA. The maximum amount the plan may charge a qualified beneficiary for the cost of COBRA coverage is generally 102% of the total premium or other cost of coverage – that is, both the employer's and employee's portion of the cost of coverage that applies to similarly situated covered employees and their covered dependents. Specific rules and grace periods apply for payment of the COBRA cost of coverage, and for determination of the cost of coverage for a self-funded plan.

COBRA Penalties for Noncompliance

COBRA's rules are complex and detailed, and the penalties for noncompliance can be severe. In this regard, the excise tax described above is only one of the penalties. In addition, under ERISA's civil enforcement provisions, each qualified beneficiary who is aggrieved by a COBRA notice violation may recover civil penalties of up to $110 per day in federal district court for each day a COBRA notification failure continues, in addition to attorneys' fees. This is in addition to any potential recovery for benefits if the individual should have had – but was not provided – the opportunity to elect continued medical coverage due to the COBRA failure. Under recent Supreme Court authority, this could result in the qualified beneficiary being reinstated to plan participation retroactively, or recovering medical benefits that should have been provided under an equitable theory called "surcharge" or the court could order reformation, in the case of an inaccurate notice.1

COBRA applies to both private employer group health plans as well as public employers through parallel provisions in the Public Health Services Act, but neither the excise tax nor the ERISA notice penalty applies to governmental employers.

Since the enactment of COBRA in 1986, most compliance audits have been conducted by the DOL's Employee Benefits Security Administration, often in response to a complaint by a former employee. Even though the IRS and DOL routinely refer examinations to each other or coordinate duplicative examinations under an IRS/DOL Coordination Agreement, in recent years audits by the IRS for COBRA compliance have been relatively rare. We expect the publication of the Guidelines to initiate a new compliance audit initiative in conjunction with other IRS audits of employers.

What You Should Do Now

Every employer who is subject to the COBRA excise tax should review their plan documentation to ensure it is current with applicable requirements, and establish or review their COBRA compliance procedures. They should train all personnel responsible for COBRA compliance on those procedures, and make sure that all aspects of their COBRA compliance program has been reviewed by counsel, that their COBRA premiums charged are supported by insurance premium data or actuarial calculations, and that they can support a good faith effort to comply with COBRA.

Finally, employers should conduct periodic COBRA compliance audits using a well-designed COBRA audit manual or using the IRS Guidelines to monitor their COBRA compliance efforts.

Littler's Employee Benefits Practice Group has substantial experience in representing employers in connection with IRS and DOL COBRA audits, as well as designing, drafting and assisting in the implementation of COBRA programs and compliance documents. We also can assist employers with compliance self-audits as to any aspect of their ERISA and employee benefits programs.


1 See generally, CIGNA Corp. v. Amara, 131 S. Ct. 1866, 1879-1882 (2011) (plaintiffs showing actual harm from inaccurate SPD may be entitled to recover through reformation or surcharge).

Lisa Taggart is a Shareholder in Littler Mendelson's Philadelphia office; Russell Chapman is Of Counsel, and Andrea Jackson is an Employee Benefits and Legal Compliance Specialist, in the Dallas office. If you would like further information, please contact your Littler attorney at 1.888.Littler or info@littler.com, Ms. Taggart at ltaggart@littler.com, Mr. Chapman at rchapman@littler.com, or Ms. Jackson at ajackson@littler.com.

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.

© Littler | Attorney Advertising

Written by:

Littler
Contact
more
less

Littler 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.