CINXE.COM

<!DOCTYPE html> <html lang="en"> <head> <meta charset="utf-8"> <meta name="csrf-param" content="authenticity_token" /> <meta name="csrf-token" content="NjdFylq9ng00_Wd7mq74orfvQ3tYpZuDp-7sVwfqOwYJ-Yr0ANxBYfqrZSO5qbR3LACHty1qKrezAFOzNGkRtQ" />  <script type="text/javascript" src="https://cdn.cookielaw.org/consent/e84eaf2a-776d-4c82-aa6b-f01a22f98238/OtAutoBlock.js"></script> <script src="https://cdn.cookielaw.org/scripttemplates/otSDKStub.js" type="text/javascript" charset="UTF-8" data-domain-script="e84eaf2a-776d-4c82-aa6b-f01a22f98238"></script> <script type="text/javascript"> function OptanonWrapper() { const acceptBtn = document.getElementById("accept-recommended-btn-handler"); const rejectAllBtn = document.querySelector(".ot-pc-refuse-all-handler"); const confirmBtn = document.querySelector(".save-preference-btn-handler"); const buttons = [acceptBtn, rejectAllBtn, confirmBtn].filter(element => element !== null && element !== undefined); const bottomBtnWrapper = document.querySelector(".ot-btn-container"); if (bottomBtnWrapper) { bottomBtnWrapper.style.display = "flex"; bottomBtnWrapper.style.justifyContent = "center"; bottomBtnWrapper.style.flexWrap = "wrap"; if (acceptBtn) acceptBtn.style.marginRight = "10px"; } buttons.forEach(button => { if (bottomBtnWrapper) bottomBtnWrapper.appendChild(button); button.addEventListener('click', handleCookieConsentChange); }); } function handleCookieConsentChange() { const disableGAProperty = "ga-disable-G-03RG29TNXP"; const matomoReady = window["_paq"] !== undefined && window["_paq"] !== null; if (!window.OnetrustActiveGroups.includes(2)) { window[disableGAProperty] = true; if (matomoReady) _paq.push(['optUserOut']); } else { window[disableGAProperty] = false; if (matomoReady) _paq.push(['forgetUserOptOut']); } } function launchCookieManager() { var otConsentSdk = document.getElementById("onetrust-consent-sdk"); if (otConsentSdk) otConsentSdk.remove(); window.OneTrust.Init() window.OneTrust.LoadBanner(); window.OneTrust.ToggleInfoDisplay(); } </script>  <style> #onetrust-banner-sdk { background: #f3f3f3 !important; } .cookie-setting-link { background: #f3f3f3 !important; } .pc-logo, .ot-pc-logo img { content:url(https://static.law360news.com/images/Law360-Pos_glow@2x.png); } #onetrust-pc-sdk.otPcCenter { max-width: 730px !important; } #onetrust-pc-sdk button { height: 40px !important; } button#accept-recommended-btn-handler { margin-bottom: 0px !important; } button.save-preference-btn-handler { margin-right: 10px !important; } #onetrust-pc-sdk .ot-pc-footer { overflow: scroll; } .ot-pc-footer button { margin-top: 10px !important; } </style> <meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"> <script type="text/javascript">window.NREUM||(NREUM={});NREUM.info={"beacon":"bam.nr-data.net","errorBeacon":"bam.nr-data.net","licenseKey":"d4a97ca1fb","applicationID":"508316","transactionName":"IV9fTEpXD1lXEBoRUBpvUE1MUAxHWxZMSlINQl5WWU4KR0cR","queueTime":0,"applicationTime":170,"agent":""}</script> <script type="text/javascript">(window.NREUM||(NREUM={})).init={ajax:{deny_list:["bam.nr-data.net"]}};(window.NREUM||(NREUM={})).loader_config={xpid:"VQcFVldUGwYAXFJTAQ==",licenseKey:"d4a97ca1fb",applicationID:"508316"};;/*! For license information please see nr-loader-full-1.285.0.min.js.LICENSE.txt */ (()=>{var e,t,r={8122:(e,t,r)=>{"use strict";r.d(t,{a:()=>i});var n=r(944);function i(e,t){try{if(!e||"object"!=typeof e)return(0,n.R)(3);if(!t||"object"!=typeof t)return(0,n.R)(4);const r=Object.create(Object.getPrototypeOf(t),Object.getOwnPropertyDescriptors(t)),o=0===Object.keys(r).length?e:r;for(let a in o)if(void 0!==e[a])try{if(null===e[a]){r[a]=null;continue}Array.isArray(e[a])&&Array.isArray(t[a])?r[a]=Array.from(new Set([...e[a],...t[a]])):"object"==typeof e[a]&&"object"==typeof t[a]?r[a]=i(e[a],t[a]):r[a]=e[a]}catch(e){(0,n.R)(1,e)}return r}catch(e){(0,n.R)(2,e)}}},2555:(e,t,r)=>{"use strict";r.d(t,{Vp:()=>c,fn:()=>s,x1:()=>u});var n=r(384),i=r(8122);const o={beacon:n.NT.beacon,errorBeacon:n.NT.errorBeacon,licenseKey:void 0,applicationID:void 0,sa:void 0,queueTime:void 0,applicationTime:void 0,ttGuid:void 0,user:void 0,account:void 0,product:void 0,extra:void 0,jsAttributes:{},userAttributes:void 0,atts:void 0,transactionName:void 0,tNamePlain:void 0},a={};function s(e){try{const t=c(e);return!!t.licenseKey&&!!t.errorBeacon&&!!t.applicationID}catch(e){return!1}}function c(e){if(!e)throw new Error("All info objects require an agent identifier!");if(!a[e])throw new Error("Info for ".concat(e," was never set"));return a[e]}function u(e,t){if(!e)throw new Error("All info objects require an agent identifier!");a[e]=(0,i.a)(t,o);const r=(0,n.nY)(e);r&&(r.info=a[e])}},9417:(e,t,r)=>{"use strict";r.d(t,{D0:()=>h,gD:()=>p,xN:()=>g});var n=r(3333);const i=e=>{if(!e||"string"!=typeof e)return!1;try{document.createDocumentFragment().querySelector(e)}catch{return!1}return!0};var o=r(2614),a=r(944),s=r(384),c=r(8122);const u="[data-nr-mask]",d=()=>{const e={feature_flags:[],experimental:{marks:!1,measures:!1,resources:!1},mask_selector:"*",block_selector:"[data-nr-block]",mask_input_options:{color:!1,date:!1,"datetime-local":!1,email:!1,month:!1,number:!1,range:!1,search:!1,tel:!1,text:!1,time:!1,url:!1,week:!1,textarea:!1,select:!1,password:!0}};return{ajax:{deny_list:void 0,block_internal:!0,enabled:!0,autoStart:!0},distributed_tracing:{enabled:void 0,exclude_newrelic_header:void 0,cors_use_newrelic_header:void 0,cors_use_tracecontext_headers:void 0,allowed_origins:void 0},get feature_flags(){return e.feature_flags},set feature_flags(t){e.feature_flags=t},generic_events:{enabled:!0,autoStart:!0},harvest:{interval:30},jserrors:{enabled:!0,autoStart:!0},logging:{enabled:!0,autoStart:!0},metrics:{enabled:!0,autoStart:!0},obfuscate:void 0,page_action:{enabled:!0},page_view_event:{enabled:!0,autoStart:!0},page_view_timing:{enabled:!0,autoStart:!0},performance:{get capture_marks(){return e.feature_flags.includes(n.$v.MARKS)||e.experimental.marks},set capture_marks(t){e.experimental.marks=t},get capture_measures(){return e.feature_flags.includes(n.$v.MEASURES)||e.experimental.measures},set capture_measures(t){e.experimental.measures=t},capture_detail:!0,resources:{get enabled(){return e.feature_flags.includes(n.$v.RESOURCES)||e.experimental.resources},set enabled(t){e.experimental.resources=t},asset_types:[],first_party_domains:[],ignore_newrelic:!0}},privacy:{cookies_enabled:!0},proxy:{assets:void 0,beacon:void 0},session:{expiresMs:o.wk,inactiveMs:o.BB},session_replay:{autoStart:!0,enabled:!1,preload:!1,sampling_rate:10,error_sampling_rate:100,collect_fonts:!1,inline_images:!1,fix_stylesheets:!0,mask_all_inputs:!0,get mask_text_selector(){return e.mask_selector},set mask_text_selector(t){i(t)?e.mask_selector="".concat(t,",").concat(u):""===t||null===t?e.mask_selector=u:(0,a.R)(5,t)},get block_class(){return"nr-block"},get ignore_class(){return"nr-ignore"},get mask_text_class(){return"nr-mask"},get block_selector(){return e.block_selector},set block_selector(t){i(t)?e.block_selector+=",".concat(t):""!==t&&(0,a.R)(6,t)},get mask_input_options(){return e.mask_input_options},set mask_input_options(t){t&&"object"==typeof t?e.mask_input_options={...t,password:!0}:(0,a.R)(7,t)}},session_trace:{enabled:!0,autoStart:!0},soft_navigations:{enabled:!0,autoStart:!0},spa:{enabled:!0,autoStart:!0},ssl:void 0,user_actions:{enabled:!0,elementAttributes:["id","className","tagName","type"]}}},l={},f="All configuration objects require an agent identifier!";function h(e){if(!e)throw new Error(f);if(!l[e])throw new Error("Configuration for ".concat(e," was never set"));return l[e]}function g(e,t){if(!e)throw new Error(f);l[e]=(0,c.a)(t,d());const r=(0,s.nY)(e);r&&(r.init=l[e])}function p(e,t){if(!e)throw new Error(f);var r=h(e);if(r){for(var n=t.split("."),i=0;i<n.length-1;i++)if("object"!=typeof(r=r[n[i]]))return;r=r[n[n.length-1]]}return r}},5603:(e,t,r)=>{"use strict";r.d(t,{a:()=>c,o:()=>s});var n=r(384),i=r(8122);const o={accountID:void 0,trustKey:void 0,agentID:void 0,licenseKey:void 0,applicationID:void 0,xpid:void 0},a={};function s(e){if(!e)throw new Error("All loader-config objects require an agent identifier!");if(!a[e])throw new Error("LoaderConfig for ".concat(e," was never set"));return a[e]}function c(e,t){if(!e)throw new Error("All loader-config objects require an agent identifier!");a[e]=(0,i.a)(t,o);const r=(0,n.nY)(e);r&&(r.loader_config=a[e])}},3371:(e,t,r)=>{"use strict";r.d(t,{V:()=>f,f:()=>l});var n=r(8122),i=r(384),o=r(6154),a=r(9324);let s=0;const c={buildEnv:a.F3,distMethod:a.Xs,version:a.xv,originTime:o.WN},u={customTransaction:void 0,disabled:!1,isolatedBacklog:!1,loaderType:void 0,maxBytes:3e4,onerror:void 0,ptid:void 0,releaseIds:{},appMetadata:{},session:void 0,denyList:void 0,timeKeeper:void 0,obfuscator:void 0,harvester:void 0},d={};function l(e){if(!e)throw new Error("All runtime objects require an agent identifier!");if(!d[e])throw new Error("Runtime for ".concat(e," was never set"));return d[e]}function f(e,t){if(!e)throw new Error("All runtime objects require an agent identifier!");d[e]={...(0,n.a)(t,u),...c},Object.hasOwnProperty.call(d[e],"harvestCount")||Object.defineProperty(d[e],"harvestCount",{get:()=>++s});const r=(0,i.nY)(e);r&&(r.runtime=d[e])}},9324:(e,t,r)=>{"use strict";r.d(t,{F3:()=>i,Xs:()=>o,Yq:()=>a,xv:()=>n});const n="1.285.0",i="PROD",o="CDN",a="^2.0.0-alpha.18"},6154:(e,t,r)=>{"use strict";r.d(t,{OF:()=>u,RI:()=>i,WN:()=>f,bv:()=>o,gm:()=>a,lR:()=>l,m:()=>c,mw:()=>s,sb:()=>d});var n=r(1863);const i="undefined"!=typeof window&&!!window.document,o="undefined"!=typeof WorkerGlobalScope&&("undefined"!=typeof self&&self instanceof WorkerGlobalScope&&self.navigator instanceof WorkerNavigator||"undefined"!=typeof globalThis&&globalThis instanceof WorkerGlobalScope&&globalThis.navigator instanceof WorkerNavigator),a=i?window:"undefined"!=typeof WorkerGlobalScope&&("undefined"!=typeof self&&self instanceof WorkerGlobalScope&&self||"undefined"!=typeof globalThis&&globalThis instanceof WorkerGlobalScope&&globalThis),s=Boolean("hidden"===a?.document?.visibilityState),c=""+a?.location,u=/iPad|iPhone|iPod/.test(a.navigator?.userAgent),d=u&&"undefined"==typeof SharedWorker,l=(()=>{const e=a.navigator?.userAgent?.match(/Firefox[/\s](\d+\.\d+)/);return Array.isArray(e)&&e.length>=2?+e[1]:0})(),f=Date.now()-(0,n.t)()},7295:(e,t,r)=>{"use strict";r.d(t,{Xv:()=>a,gX:()=>i,iW:()=>o});var n=[];function i(e){if(!e||o(e))return!1;if(0===n.length)return!0;for(var t=0;t<n.length;t++){var r=n[t];if("*"===r.hostname)return!1;if(s(r.hostname,e.hostname)&&c(r.pathname,e.pathname))return!1}return!0}function o(e){return void 0===e.hostname}function a(e){if(n=[],e&&e.length)for(var t=0;t<e.length;t++){let r=e[t];if(!r)continue;0===r.indexOf("http://")?r=r.substring(7):0===r.indexOf("https://")&&(r=r.substring(8));const i=r.indexOf("/");let o,a;i>0?(o=r.substring(0,i),a=r.substring(i)):(o=r,a="");let[s]=o.split(":");n.push({hostname:s,pathname:a})}}function s(e,t){return!(e.length>t.length)&&t.indexOf(e)===t.length-e.length}function c(e,t){return 0===e.indexOf("/")&&(e=e.substring(1)),0===t.indexOf("/")&&(t=t.substring(1)),""===e||e===t}},3241:(e,t,r)=>{"use strict";r.d(t,{W:()=>o});var n=r(6154);const i="newrelic";function o(e={}){try{n.gm.dispatchEvent(new CustomEvent(i,{detail:e}))}catch(e){}}},1687:(e,t,r)=>{"use strict";r.d(t,{Ak:()=>c,Ze:()=>l,x3:()=>u});var n=r(7836),i=r(3606),o=r(860),a=r(2646);const s={};function c(e,t){const r={staged:!1,priority:o.P3[t]||0};d(e),s[e].get(t)||s[e].set(t,r)}function u(e,t){e&&s[e]&&(s[e].get(t)&&s[e].delete(t),h(e,t,!1),s[e].size&&f(e))}function d(e){if(!e)throw new Error("agentIdentifier required");s[e]||(s[e]=new Map)}function l(e="",t="feature",r=!1){if(d(e),!e||!s[e].get(t)||r)return h(e,t);s[e].get(t).staged=!0,f(e)}function f(e){const t=Array.from(s[e]);t.every((([e,t])=>t.staged))&&(t.sort(((e,t)=>e[1].priority-t[1].priority)),t.forEach((([t])=>{s[e].delete(t),h(e,t)})))}function h(e,t,r=!0){const o=e?n.ee.get(e):n.ee,s=i.i.handlers;if(!o.aborted&&o.backlog&&s){if(r){const e=o.backlog[t],r=s[t];if(r){for(let t=0;e&&t<e.length;++t)g(e[t],r);Object.entries(r).forEach((([e,t])=>{Object.values(t||{}).forEach((t=>{t[0]?.on&&t[0]?.context()instanceof a.y&&t[0].on(e,t[1])}))}))}}o.isolatedBacklog||delete s[t],o.backlog[t]=null,o.emit("drain-"+t,[])}}function g(e,t){var r=e[1];Object.values(t[r]||{}).forEach((t=>{var r=e[0];if(t[0]===r){var n=t[1],i=e[3],o=e[2];n.apply(i,o)}}))}},7836:(e,t,r)=>{"use strict";r.d(t,{P:()=>c,ee:()=>u});var n=r(384),i=r(8990),o=r(3371),a=r(2646),s=r(5607);const c="nr@context:".concat(s.W),u=function e(t,r){var n={},s={},d={},l=!1;try{l=16===r.length&&(0,o.f)(r).isolatedBacklog}catch(e){}var f={on:g,addEventListener:g,removeEventListener:function(e,t){var r=n[e];if(!r)return;for(var i=0;i<r.length;i++)r[i]===t&&r.splice(i,1)},emit:function(e,r,n,i,o){!1!==o&&(o=!0);if(u.aborted&&!i)return;t&&o&&t.emit(e,r,n);for(var a=h(n),c=p(e),d=c.length,l=0;l<d;l++)c[l].apply(a,r);var g=v()[s[e]];g&&g.push([f,e,r,a]);return a},get:m,listeners:p,context:h,buffer:function(e,t){const r=v();if(t=t||"feature",f.aborted)return;Object.entries(e||{}).forEach((([e,n])=>{s[n]=t,t in r||(r[t]=[])}))},abort:function(){f._aborted=!0,Object.keys(f.backlog).forEach((e=>{delete f.backlog[e]}))},isBuffering:function(e){return!!v()[s[e]]},debugId:r,backlog:l?{}:t&&"object"==typeof t.backlog?t.backlog:{},isolatedBacklog:l};return Object.defineProperty(f,"aborted",{get:()=>{let e=f._aborted||!1;return e||(t&&(e=t.aborted),e)}}),f;function h(e){return e&&e instanceof a.y?e:e?(0,i.I)(e,c,(()=>new a.y(c))):new a.y(c)}function g(e,t){n[e]=p(e).concat(t)}function p(e){return n[e]||[]}function m(t){return d[t]=d[t]||e(f,t)}function v(){return f.backlog}}(void 0,"globalEE"),d=(0,n.Zm)();d.ee||(d.ee=u)},2646:(e,t,r)=>{"use strict";r.d(t,{y:()=>n});class n{constructor(e){this.contextId=e}}},9908:(e,t,r)=>{"use strict";r.d(t,{d:()=>n,p:()=>i});var n=r(7836).ee.get("handle");function i(e,t,r,i,o){o?(o.buffer([e],i),o.emit(e,t,r)):(n.buffer([e],i),n.emit(e,t,r))}},3606:(e,t,r)=>{"use strict";r.d(t,{i:()=>o});var n=r(9908);o.on=a;var i=o.handlers={};function o(e,t,r,o){a(o||n.d,i,e,t,r)}function a(e,t,r,i,o){o||(o="feature"),e||(e=n.d);var a=t[o]=t[o]||{};(a[r]=a[r]||[]).push([e,i])}},3878:(e,t,r)=>{"use strict";function n(e,t){return{capture:e,passive:!1,signal:t}}function i(e,t,r=!1,i){window.addEventListener(e,t,n(r,i))}function o(e,t,r=!1,i){document.addEventListener(e,t,n(r,i))}r.d(t,{DD:()=>o,jT:()=>n,sp:()=>i})},5607:(e,t,r)=>{"use strict";r.d(t,{W:()=>n});const n=(0,r(9566).bz)()},9566:(e,t,r)=>{"use strict";r.d(t,{LA:()=>s,ZF:()=>c,bz:()=>a,el:()=>u});var n=r(6154);const i="xxxxxxxx-xxxx-4xxx-yxxx-xxxxxxxxxxxx";function o(e,t){return e?15&e[t]:16*Math.random()|0}function a(){const e=n.gm?.crypto||n.gm?.msCrypto;let t,r=0;return e&&e.getRandomValues&&(t=e.getRandomValues(new Uint8Array(30))),i.split("").map((e=>"x"===e?o(t,r++).toString(16):"y"===e?(3&o()|8).toString(16):e)).join("")}function s(e){const t=n.gm?.crypto||n.gm?.msCrypto;let r,i=0;t&&t.getRandomValues&&(r=t.getRandomValues(new Uint8Array(e)));const a=[];for(var s=0;s<e;s++)a.push(o(r,i++).toString(16));return a.join("")}function c(){return s(16)}function u(){return s(32)}},2614:(e,t,r)=>{"use strict";r.d(t,{BB:()=>a,H3:()=>n,g:()=>u,iL:()=>c,tS:()=>s,uh:()=>i,wk:()=>o});const n="NRBA",i="SESSION",o=144e5,a=18e5,s={STARTED:"session-started",PAUSE:"session-pause",RESET:"session-reset",RESUME:"session-resume",UPDATE:"session-update"},c={SAME_TAB:"same-tab",CROSS_TAB:"cross-tab"},u={OFF:0,FULL:1,ERROR:2}},1863:(e,t,r)=>{"use strict";function n(){return Math.floor(performance.now())}r.d(t,{t:()=>n})},7485:(e,t,r)=>{"use strict";r.d(t,{D:()=>i});var n=r(6154);function i(e){if(0===(e||"").indexOf("data:"))return{protocol:"data"};try{const t=new URL(e,location.href),r={port:t.port,hostname:t.hostname,pathname:t.pathname,search:t.search,protocol:t.protocol.slice(0,t.protocol.indexOf(":")),sameOrigin:t.protocol===n.gm?.location?.protocol&&t.host===n.gm?.location?.host};return r.port&&""!==r.port||("http:"===t.protocol&&(r.port="80"),"https:"===t.protocol&&(r.port="443")),r.pathname&&""!==r.pathname?r.pathname.startsWith("/")||(r.pathname="/".concat(r.pathname)):r.pathname="/",r}catch(e){return{}}}},944:(e,t,r)=>{"use strict";function n(e,t){"function"==typeof console.debug&&console.debug("New Relic Warning: https://github.com/newrelic/newrelic-browser-agent/blob/main/docs/warning-codes.md#".concat(e),t)}r.d(t,{R:()=>n})},5701:(e,t,r)=>{"use strict";r.d(t,{B:()=>a,t:()=>s});var n=r(7836),i=r(3241);const o=new Set,a={};function s(e,t){const r=n.ee.get(t);a[t]??={},e&&"object"==typeof e&&(o.has(t)||(r.emit("rumresp",[e]),a[t]=e,o.add(t),(0,i.W)({agentIdentifier:t,loaded:!0,type:"lifecycle",name:"load",feature:void 0,data:e})))}},8990:(e,t,r)=>{"use strict";r.d(t,{I:()=>i});var n=Object.prototype.hasOwnProperty;function i(e,t,r){if(n.call(e,t))return e[t];var i=r();if(Object.defineProperty&&Object.keys)try{return Object.defineProperty(e,t,{value:i,writable:!0,enumerable:!1}),i}catch(e){}return e[t]=i,i}},6389:(e,t,r)=>{"use strict";function n(e,t=500,r={}){const n=r?.leading||!1;let i;return(...r)=>{n&&void 0===i&&(e.apply(this,r),i=setTimeout((()=>{i=clearTimeout(i)}),t)),n||(clearTimeout(i),i=setTimeout((()=>{e.apply(this,r)}),t))}}function i(e){let t=!1;return(...r)=>{t||(t=!0,e.apply(this,r))}}r.d(t,{J:()=>i,s:()=>n})},3304:(e,t,r)=>{"use strict";r.d(t,{A:()=>o});var n=r(7836);const i=()=>{const e=new WeakSet;return(t,r)=>{if("object"==typeof r&&null!==r){if(e.has(r))return;e.add(r)}return r}};function o(e){try{return JSON.stringify(e,i())??""}catch(e){try{n.ee.emit("internal-error",[e])}catch(e){}return""}}},5289:(e,t,r)=>{"use strict";r.d(t,{GG:()=>o,sB:()=>a});var n=r(3878);function i(){return"undefined"==typeof document||"complete"===document.readyState}function o(e,t){if(i())return e();(0,n.sp)("load",e,t)}function a(e){if(i())return e();(0,n.DD)("DOMContentLoaded",e)}},384:(e,t,r)=>{"use strict";r.d(t,{NT:()=>o,US:()=>d,Zm:()=>a,bQ:()=>c,dV:()=>s,nY:()=>u,pV:()=>l});var n=r(6154),i=r(1863);const o={beacon:"bam.nr-data.net",errorBeacon:"bam.nr-data.net"};function a(){return n.gm.NREUM||(n.gm.NREUM={}),void 0===n.gm.newrelic&&(n.gm.newrelic=n.gm.NREUM),n.gm.NREUM}function s(){let e=a();return e.o||(e.o={ST:n.gm.setTimeout,SI:n.gm.setImmediate,CT:n.gm.clearTimeout,XHR:n.gm.XMLHttpRequest,REQ:n.gm.Request,EV:n.gm.Event,PR:n.gm.Promise,MO:n.gm.MutationObserver,FETCH:n.gm.fetch,WS:n.gm.WebSocket}),e}function c(e,t){let r=a();r.initializedAgents??={},t.initializedAt={ms:(0,i.t)(),date:new Date},r.initializedAgents[e]=t}function u(e){let t=a();return t.initializedAgents?.[e]}function d(e,t){a()[e]=t}function l(){return function(){let e=a();const t=e.info||{};e.info={beacon:o.beacon,errorBeacon:o.errorBeacon,...t}}(),function(){let e=a();const t=e.init||{};e.init={...t}}(),s(),function(){let e=a();const t=e.loader_config||{};e.loader_config={...t}}(),a()}},2843:(e,t,r)=>{"use strict";r.d(t,{u:()=>i});var n=r(3878);function i(e,t=!1,r,i){(0,n.DD)("visibilitychange",(function(){if(t)return void("hidden"===document.visibilityState&&e());e(document.visibilityState)}),r,i)}},8139:(e,t,r)=>{"use strict";r.d(t,{u:()=>f});var n=r(7836),i=r(3434),o=r(8990),a=r(6154);const s={},c=a.gm.XMLHttpRequest,u="addEventListener",d="removeEventListener",l="nr@wrapped:".concat(n.P);function f(e){var t=function(e){return(e||n.ee).get("events")}(e);if(s[t.debugId]++)return t;s[t.debugId]=1;var r=(0,i.YM)(t,!0);function f(e){r.inPlace(e,[u,d],"-",g)}function g(e,t){return e[1]}return"getPrototypeOf"in Object&&(a.RI&&h(document,f),c&&h(c.prototype,f),h(a.gm,f)),t.on(u+"-start",(function(e,t){var n=e[1];if(null!==n&&("function"==typeof n||"object"==typeof n)){var i=(0,o.I)(n,l,(function(){var e={object:function(){if("function"!=typeof n.handleEvent)return;return n.handleEvent.apply(n,arguments)},function:n}[typeof n];return e?r(e,"fn-",null,e.name||"anonymous"):n}));this.wrapped=e[1]=i}})),t.on(d+"-start",(function(e){e[1]=this.wrapped||e[1]})),t}function h(e,t,...r){let n=e;for(;"object"==typeof n&&!Object.prototype.hasOwnProperty.call(n,u);)n=Object.getPrototypeOf(n);n&&t(n,...r)}},3434:(e,t,r)=>{"use strict";r.d(t,{Jt:()=>o,YM:()=>c});var n=r(7836),i=r(5607);const o="nr@original:".concat(i.W);var a=Object.prototype.hasOwnProperty,s=!1;function c(e,t){return e||(e=n.ee),r.inPlace=function(e,t,n,i,o){n||(n="");const a="-"===n.charAt(0);for(let s=0;s<t.length;s++){const c=t[s],u=e[c];d(u)||(e[c]=r(u,a?c+n:n,i,c,o))}},r.flag=o,r;function r(t,r,n,s,c){return d(t)?t:(r||(r=""),nrWrapper[o]=t,function(e,t,r){if(Object.defineProperty&&Object.keys)try{return Object.keys(e).forEach((function(r){Object.defineProperty(t,r,{get:function(){return e[r]},set:function(t){return e[r]=t,t}})})),t}catch(e){u([e],r)}for(var n in e)a.call(e,n)&&(t[n]=e[n])}(t,nrWrapper,e),nrWrapper);function nrWrapper(){var o,a,d,l;try{a=this,o=[...arguments],d="function"==typeof n?n(o,a):n||{}}catch(t){u([t,"",[o,a,s],d],e)}i(r+"start",[o,a,s],d,c);try{return l=t.apply(a,o)}catch(e){throw i(r+"err",[o,a,e],d,c),e}finally{i(r+"end",[o,a,l],d,c)}}}function i(r,n,i,o){if(!s||t){var a=s;s=!0;try{e.emit(r,n,i,t,o)}catch(t){u([t,r,n,i],e)}s=a}}}function u(e,t){t||(t=n.ee);try{t.emit("internal-error",e)}catch(e){}}function d(e){return!(e&&"function"==typeof e&&e.apply&&!e[o])}},9414:(e,t,r)=>{"use strict";r.d(t,{J:()=>c});var n=r(7836),i=r(2646),o=r(944),a=r(3434);const s=new Map;function c(e,t,r,c){if("object"!=typeof t||!t||"string"!=typeof r||!r||"function"!=typeof t[r])return(0,o.R)(29);const u=function(e){return(e||n.ee).get("logger")}(e),d=(0,a.YM)(u),l=new i.y(n.P);l.level=c.level,l.customAttributes=c.customAttributes;const f=t[r]?.[a.Jt]||t[r];return s.set(f,l),d.inPlace(t,[r],"wrap-logger-",(()=>s.get(f))),u}},9300:(e,t,r)=>{"use strict";r.d(t,{T:()=>n});const n=r(860).K7.ajax},3333:(e,t,r)=>{"use strict";r.d(t,{$v:()=>u,TZ:()=>n,Zp:()=>i,kd:()=>c,mq:()=>s,nf:()=>a,qN:()=>o});const n=r(860).K7.genericEvents,i=["auxclick","click","copy","keydown","paste","scrollend"],o=["focus","blur"],a=4,s=1e3,c=["PageAction","UserAction","BrowserPerformance"],u={MARKS:"experimental.marks",MEASURES:"experimental.measures",RESOURCES:"experimental.resources"}},6774:(e,t,r)=>{"use strict";r.d(t,{T:()=>n});const n=r(860).K7.jserrors},993:(e,t,r)=>{"use strict";r.d(t,{A$:()=>o,ET:()=>a,TZ:()=>s,p_:()=>i});var n=r(860);const i={ERROR:"ERROR",WARN:"WARN",INFO:"INFO",DEBUG:"DEBUG",TRACE:"TRACE"},o={OFF:0,ERROR:1,WARN:2,INFO:3,DEBUG:4,TRACE:5},a="log",s=n.K7.logging},3785:(e,t,r)=>{"use strict";r.d(t,{R:()=>c,b:()=>u});var n=r(9908),i=r(1863),o=r(860),a=r(8154),s=r(993);function c(e,t,r={},c=s.p_.INFO){(0,n.p)(a.xV,["API/logging/".concat(c.toLowerCase(),"/called")],void 0,o.K7.metrics,e),(0,n.p)(s.ET,[(0,i.t)(),t,r,c],void 0,o.K7.logging,e)}function u(e){return"string"==typeof e&&Object.values(s.p_).some((t=>t===e.toUpperCase().trim()))}},8154:(e,t,r)=>{"use strict";r.d(t,{z_:()=>o,XG:()=>s,TZ:()=>n,rs:()=>i,xV:()=>a});r(6154),r(9566),r(384);const n=r(860).K7.metrics,i="sm",o="cm",a="storeSupportabilityMetrics",s="storeEventMetrics"},6630:(e,t,r)=>{"use strict";r.d(t,{T:()=>n});const n=r(860).K7.pageViewEvent},782:(e,t,r)=>{"use strict";r.d(t,{T:()=>n});const n=r(860).K7.pageViewTiming},6344:(e,t,r)=>{"use strict";r.d(t,{BB:()=>d,G4:()=>o,Qb:()=>l,TZ:()=>i,Ug:()=>a,_s:()=>s,bc:()=>u,yP:()=>c});var n=r(2614);const i=r(860).K7.sessionReplay,o={RECORD:"recordReplay",PAUSE:"pauseReplay",REPLAY_RUNNING:"replayRunning",ERROR_DURING_REPLAY:"errorDuringReplay"},a=.12,s={DomContentLoaded:0,Load:1,FullSnapshot:2,IncrementalSnapshot:3,Meta:4,Custom:5},c={[n.g.ERROR]:15e3,[n.g.FULL]:3e5,[n.g.OFF]:0},u={RESET:{message:"Session was reset",sm:"Reset"},IMPORT:{message:"Recorder failed to import",sm:"Import"},TOO_MANY:{message:"429: Too Many Requests",sm:"Too-Many"},TOO_BIG:{message:"Payload was too large",sm:"Too-Big"},CROSS_TAB:{message:"Session Entity was set to OFF on another tab",sm:"Cross-Tab"},ENTITLEMENTS:{message:"Session Replay is not allowed and will not be started",sm:"Entitlement"}},d=5e3,l={API:"api"}},5270:(e,t,r)=>{"use strict";r.d(t,{Aw:()=>c,CT:()=>u,SR:()=>s,rF:()=>d});var n=r(384),i=r(9417),o=r(7767),a=r(6154);function s(e){return!!(0,n.dV)().o.MO&&(0,o.V)(e)&&!0===(0,i.gD)(e,"session_trace.enabled")}function c(e){return!0===(0,i.gD)(e,"session_replay.preload")&&s(e)}function u(e,t){const r=t.correctAbsoluteTimestamp(e);return{originalTimestamp:e,correctedTimestamp:r,timestampDiff:e-r,originTime:a.WN,correctedOriginTime:t.correctedOriginTime,originTimeDiff:Math.floor(a.WN-t.correctedOriginTime)}}function d(e,t){try{if("string"==typeof t?.type){if("password"===t.type.toLowerCase())return"*".repeat(e?.length||0);if(void 0!==t?.dataset?.nrUnmask||t?.classList?.contains("nr-unmask"))return e}}catch(e){}return"string"==typeof e?e.replace(/[\S]/g,"*"):"*".repeat(e?.length||0)}},3738:(e,t,r)=>{"use strict";r.d(t,{He:()=>i,Kp:()=>s,Lc:()=>u,Rz:()=>d,TZ:()=>n,bD:()=>o,d3:()=>a,jx:()=>l,uP:()=>c});const n=r(860).K7.sessionTrace,i="bstResource",o="resource",a="-start",s="-end",c="fn"+a,u="fn"+s,d="pushState",l=1e3},4234:(e,t,r)=>{"use strict";r.d(t,{W:()=>o});var n=r(7836),i=r(1687);class o{constructor(e,t){this.agentIdentifier=e,this.ee=n.ee.get(e),this.featureName=t,this.blocked=!1}deregisterDrain(){(0,i.x3)(this.agentIdentifier,this.featureName)}}},7767:(e,t,r)=>{"use strict";r.d(t,{V:()=>o});var n=r(9417),i=r(6154);const o=e=>i.RI&&!0===(0,n.gD)(e,"privacy.cookies_enabled")},8969:(e,t,r)=>{"use strict";r.d(t,{j:()=>I});var n=r(860),i=r(2555),o=r(3371),a=r(9908),s=r(7836),c=r(1687),u=r(5289),d=r(6154),l=r(944),f=r(8154),h=r(384),g=r(6344);const p=["setErrorHandler","finished","addToTrace","addRelease","recordCustomEvent","addPageAction","setCurrentRouteName","setPageViewName","setCustomAttribute","interaction","noticeError","setUserId","setApplicationVersion","start",g.G4.RECORD,g.G4.PAUSE,"log","wrapLogger"],m=["setErrorHandler","finished","addToTrace","addRelease"];var v=r(1863),b=r(2614),y=r(993),R=r(3785),x=r(9414),w=r(3241),E=r(5701);function A(){const e=(0,h.pV)();p.forEach((t=>{e[t]=(...r)=>function(t,...r){let n=[];return Object.values(e.initializedAgents).forEach((e=>{e&&e.api?e.exposed&&e.api[t]&&n.push(e.api[t](...r)):(0,l.R)(38,t)})),n.length>1?n:n[0]}(t,...r)}))}const T={};var S=r(9417),_=r(5603);const O=e=>{const t=e.startsWith("http");e+="/",r.p=t?e:"https://"+e};let N=!1;function I(e,t={},p,I){let{init:P,info:j,loader_config:C,runtime:k={},exposed:H=!0}=t;k.loaderType=p;const L=(0,h.pV)();j||(P=L.init,j=L.info,C=L.loader_config),(0,S.xN)(e.agentIdentifier,P||{}),(0,_.a)(e.agentIdentifier,C||{}),j.jsAttributes??={},d.bv&&(j.jsAttributes.isWorker=!0),(0,i.x1)(e.agentIdentifier,j);const D=(0,S.D0)(e.agentIdentifier),M=[j.beacon,j.errorBeacon];N||(D.proxy.assets&&(O(D.proxy.assets),M.push(D.proxy.assets)),D.proxy.beacon&&M.push(D.proxy.beacon),A(),(0,h.US)("activatedFeatures",E.B),e.runSoftNavOverSpa&&=!0===D.soft_navigations.enabled&&D.feature_flags.includes("soft_nav")),k.denyList=[...D.ajax.deny_list||[],...D.ajax.block_internal?M:[]],k.ptid=e.agentIdentifier,(0,o.V)(e.agentIdentifier,k),e.ee=s.ee.get(e.agentIdentifier),void 0===e.api&&(e.api=function(e,t,h=!1){t||(0,c.Ak)(e,"api");const p={};var A=s.ee.get(e),S=A.get("tracer");T[e]=b.g.OFF,A.on(g.G4.REPLAY_RUNNING,(t=>{T[e]=t}));var _="api-",O=_+"ixn-";function N(t,r,n,o){const a=(0,i.Vp)(e);return null===r?delete a.jsAttributes[t]:(0,i.x1)(e,{...a,jsAttributes:{...a.jsAttributes,[t]:r}}),j(_,n,!0,o||null===r?"session":void 0)(t,r)}function I(){}p.log=function(e,{customAttributes:t={},level:r=y.p_.INFO}={}){(0,a.p)(f.xV,["API/log/called"],void 0,n.K7.metrics,A),(0,R.R)(A,e,t,r)},p.wrapLogger=(e,t,{customAttributes:r={},level:i=y.p_.INFO}={})=>{(0,a.p)(f.xV,["API/wrapLogger/called"],void 0,n.K7.metrics,A),(0,x.J)(A,e,t,{customAttributes:r,level:i})},m.forEach((e=>{p[e]=j(_,e,!0,"api")})),p.addPageAction=j(_,"addPageAction",!0,n.K7.genericEvents),p.recordCustomEvent=j(_,"recordCustomEvent",!0,n.K7.genericEvents),p.setPageViewName=function(t,r){if("string"==typeof t)return"/"!==t.charAt(0)&&(t="/"+t),(0,o.f)(e).customTransaction=(r||"http://custom.transaction")+t,j(_,"setPageViewName",!0)()},p.setCustomAttribute=function(e,t,r=!1){if("string"==typeof e){if(["string","number","boolean"].includes(typeof t)||null===t)return N(e,t,"setCustomAttribute",r);(0,l.R)(40,typeof t)}else(0,l.R)(39,typeof e)},p.setUserId=function(e){if("string"==typeof e||null===e)return N("enduser.id",e,"setUserId",!0);(0,l.R)(41,typeof e)},p.setApplicationVersion=function(e){if("string"==typeof e||null===e)return N("application.version",e,"setApplicationVersion",!1);(0,l.R)(42,typeof e)},p.start=()=>{try{(0,a.p)(f.xV,["API/start/called"],void 0,n.K7.metrics,A),A.emit("manual-start-all")}catch(e){(0,l.R)(23,e)}},p[g.G4.RECORD]=function(){(0,a.p)(f.xV,["API/recordReplay/called"],void 0,n.K7.metrics,A),(0,a.p)(g.G4.RECORD,[],void 0,n.K7.sessionReplay,A)},p[g.G4.PAUSE]=function(){(0,a.p)(f.xV,["API/pauseReplay/called"],void 0,n.K7.metrics,A),(0,a.p)(g.G4.PAUSE,[],void 0,n.K7.sessionReplay,A)},p.interaction=function(e){return(new I).get("object"==typeof e?e:{})};const P=I.prototype={createTracer:function(e,t){var r={},i=this,o="function"==typeof t;return(0,a.p)(f.xV,["API/createTracer/called"],void 0,n.K7.metrics,A),h||(0,a.p)(O+"tracer",[(0,v.t)(),e,r],i,n.K7.spa,A),function(){if(S.emit((o?"":"no-")+"fn-start",[(0,v.t)(),i,o],r),o)try{return t.apply(this,arguments)}catch(e){const t="string"==typeof e?new Error(e):e;throw S.emit("fn-err",[arguments,this,t],r),t}finally{S.emit("fn-end",[(0,v.t)()],r)}}}};function j(t,r,i,o){return function(){return(0,a.p)(f.xV,["API/"+r+"/called"],void 0,n.K7.metrics,A),(0,w.W)({agentIdentifier:e,loaded:!!E.B?.[e],type:"data",name:"api",feature:t+r,data:{notSpa:i,bufferGroup:o}}),o&&(0,a.p)(t+r,[i?(0,v.t)():performance.now(),...arguments],i?null:this,o,A),i?void 0:this}}function C(){r.e(891).then(r.bind(r,8778)).then((({setAPI:t})=>{t(e),(0,c.Ze)(e,"api")})).catch((e=>{(0,l.R)(27,e),A.abort()}))}return["actionText","setName","setAttribute","save","ignore","onEnd","getContext","end","get"].forEach((e=>{P[e]=j(O,e,void 0,h?n.K7.softNav:n.K7.spa)})),p.setCurrentRouteName=h?j(O,"routeName",void 0,n.K7.softNav):j(_,"routeName",!0,n.K7.spa),p.noticeError=function(t,r){"string"==typeof t&&(t=new Error(t)),(0,a.p)(f.xV,["API/noticeError/called"],void 0,n.K7.metrics,A),(0,a.p)("err",[t,(0,v.t)(),!1,r,!!T[e]],void 0,n.K7.jserrors,A)},d.RI?(0,u.GG)((()=>C()),!0):C(),p}(e.agentIdentifier,I,e.runSoftNavOverSpa)),void 0===e.exposed&&(e.exposed=H),N||(0,w.W)({agentIdentifier:e.agentIdentifier,loaded:!!E.B?.[e.agentIdentifier],type:"lifecycle",name:"initialize",feature:void 0,data:{init:D,info:j,loader_config:C,runtime:k}}),N=!0}},8374:(e,t,r)=>{r.nc=(()=>{try{return document?.currentScript?.nonce}catch(e){}return""})()},860:(e,t,r)=>{"use strict";r.d(t,{$J:()=>d,K7:()=>c,P3:()=>u,XX:()=>i,Yy:()=>s,df:()=>o,qY:()=>n,v4:()=>a});const n="events",i="jserrors",o="browser/blobs",a="rum",s="browser/logs",c={ajax:"ajax",genericEvents:"generic_events",jserrors:i,logging:"logging",metrics:"metrics",pageAction:"page_action",pageViewEvent:"page_view_event",pageViewTiming:"page_view_timing",sessionReplay:"session_replay",sessionTrace:"session_trace",softNav:"soft_navigations",spa:"spa"},u={[c.pageViewEvent]:1,[c.pageViewTiming]:2,[c.metrics]:3,[c.jserrors]:4,[c.spa]:5,[c.ajax]:6,[c.sessionTrace]:7,[c.softNav]:8,[c.sessionReplay]:9,[c.logging]:10,[c.genericEvents]:11},d={[c.pageViewEvent]:a,[c.pageViewTiming]:n,[c.ajax]:n,[c.spa]:n,[c.softNav]:n,[c.metrics]:i,[c.jserrors]:i,[c.sessionTrace]:o,[c.sessionReplay]:o,[c.logging]:s,[c.genericEvents]:"ins"}}},n={};function i(e){var t=n[e];if(void 0!==t)return t.exports;var o=n[e]={exports:{}};return r[e](o,o.exports,i),o.exports}i.m=r,i.d=(e,t)=>{for(var r in t)i.o(t,r)&&!i.o(e,r)&&Object.defineProperty(e,r,{enumerable:!0,get:t[r]})},i.f={},i.e=e=>Promise.all(Object.keys(i.f).reduce(((t,r)=>(i.f[r](e,t),t)),[])),i.u=e=>({95:"nr-full-compressor",222:"nr-full-recorder",891:"nr-full"}[e]+"-1.285.0.min.js"),i.o=(e,t)=>Object.prototype.hasOwnProperty.call(e,t),e={},t="NRBA-1.285.0.PROD:",i.l=(r,n,o,a)=>{if(e[r])e[r].push(n);else{var s,c;if(void 0!==o)for(var u=document.getElementsByTagName("script"),d=0;d<u.length;d++){var l=u[d];if(l.getAttribute("src")==r||l.getAttribute("data-webpack")==t+o){s=l;break}}if(!s){c=!0;var f={891:"sha512-fMru8dlQe6MDocrIrmVggxBpKe4E6zN8iF8+x3VT5mduS4XEkCwWjFpEShdGhWDUoZ4S6P7KlEsQNgH2yGvL1w==",222:"sha512-IOEUdkaWYkNjFufhpqem1nvCo93S+MlRT4222SMu910Ff4augE1uCvOBRaziFCEwGH9Hkw13OiCDIv8GEVRyxA==",95:"sha512-jWkjatE9TZKKdOBeBHmVEgnE92FwbX/ode6AlJnUDcEs5jJDX9gJHRE4qOUNUSAID8OsbjJ9KSJCbkhGO/hZFA=="};(s=document.createElement("script")).charset="utf-8",s.timeout=120,i.nc&&s.setAttribute("nonce",i.nc),s.setAttribute("data-webpack",t+o),s.src=r,0!==s.src.indexOf(window.location.origin+"/")&&(s.crossOrigin="anonymous"),f[a]&&(s.integrity=f[a])}e[r]=[n];var h=(t,n)=>{s.onerror=s.onload=null,clearTimeout(g);var i=e[r];if(delete e[r],s.parentNode&&s.parentNode.removeChild(s),i&&i.forEach((e=>e(n))),t)return t(n)},g=setTimeout(h.bind(null,void 0,{type:"timeout",target:s}),12e4);s.onerror=h.bind(null,s.onerror),s.onload=h.bind(null,s.onload),c&&document.head.appendChild(s)}},i.r=e=>{"undefined"!=typeof Symbol&&Symbol.toStringTag&&Object.defineProperty(e,Symbol.toStringTag,{value:"Module"}),Object.defineProperty(e,"__esModule",{value:!0})},i.p="https://js-agent.newrelic.com/",(()=>{var e={85:0,959:0};i.f.j=(t,r)=>{var n=i.o(e,t)?e[t]:void 0;if(0!==n)if(n)r.push(n[2]);else{var o=new Promise(((r,i)=>n=e[t]=[r,i]));r.push(n[2]=o);var a=i.p+i.u(t),s=new Error;i.l(a,(r=>{if(i.o(e,t)&&(0!==(n=e[t])&&(e[t]=void 0),n)){var o=r&&("load"===r.type?"missing":r.type),a=r&&r.target&&r.target.src;s.message="Loading chunk "+t+" failed.\n("+o+": "+a+")",s.name="ChunkLoadError",s.type=o,s.request=a,n[1](s)}}),"chunk-"+t,t)}};var t=(t,r)=>{var n,o,[a,s,c]=r,u=0;if(a.some((t=>0!==e[t]))){for(n in s)i.o(s,n)&&(i.m[n]=s[n]);if(c)c(i)}for(t&&t(r);u<a.length;u++)o=a[u],i.o(e,o)&&e[o]&&e[o][0](),e[o]=0},r=self["webpackChunk:NRBA-1.285.0.PROD"]=self["webpackChunk:NRBA-1.285.0.PROD"]||[];r.forEach(t.bind(null,0)),r.push=t.bind(null,r.push.bind(r))})(),(()=>{"use strict";i(8374);var e=i(944),t=i(6344),r=i(9566);class n{agentIdentifier;constructor(){this.agentIdentifier=(0,r.LA)(16)}#e(t,...r){if("function"==typeof this.api?.[t])return this.api[t](...r);(0,e.R)(35,t)}addPageAction(e,t){return this.#e("addPageAction",e,t)}recordCustomEvent(e,t){return this.#e("recordCustomEvent",e,t)}setPageViewName(e,t){return this.#e("setPageViewName",e,t)}setCustomAttribute(e,t,r){return this.#e("setCustomAttribute",e,t,r)}noticeError(e,t){return this.#e("noticeError",e,t)}setUserId(e){return this.#e("setUserId",e)}setApplicationVersion(e){return this.#e("setApplicationVersion",e)}setErrorHandler(e){return this.#e("setErrorHandler",e)}addRelease(e,t){return this.#e("addRelease",e,t)}log(e,t){return this.#e("log",e,t)}}class o extends n{#e(t,...r){if("function"==typeof this.api?.[t])return this.api[t](...r);(0,e.R)(35,t)}start(){return this.#e("start")}finished(e){return this.#e("finished",e)}recordReplay(){return this.#e(t.G4.RECORD)}pauseReplay(){return this.#e(t.G4.PAUSE)}addToTrace(e){return this.#e("addToTrace",e)}setCurrentRouteName(e){return this.#e("setCurrentRouteName",e)}interaction(){return this.#e("interaction")}wrapLogger(e,t,r){return this.#e("wrapLogger",e,t,r)}}var a=i(860),s=i(9417);const c=Object.values(a.K7);function u(e){const t={};return c.forEach((r=>{t[r]=function(e,t){return!0===(0,s.gD)(t,"".concat(e,".enabled"))}(r,e)})),t}var d=i(8969);var l=i(1687),f=i(4234),h=i(5289),g=i(6154),p=i(5270),m=i(7767),v=i(6389);class b extends f.W{constructor(e,t,r=!0){super(e.agentIdentifier,t),this.auto=r,this.abortHandler=void 0,this.featAggregate=void 0,this.onAggregateImported=void 0,!1===e.init[this.featureName].autoStart&&(this.auto=!1),this.auto?(0,l.Ak)(e.agentIdentifier,t):this.ee.on("manual-start-all",(0,v.J)((()=>{(0,l.Ak)(e.agentIdentifier,this.featureName),this.auto=!0,this.importAggregator(e)})))}importAggregator(t,r={}){if(this.featAggregate||!this.auto)return;let n;this.onAggregateImported=new Promise((e=>{n=e}));const o=async()=>{let o;try{if((0,m.V)(this.agentIdentifier)){const{setupAgentSession:e}=await i.e(891).then(i.bind(i,6526));o=e(t)}}catch(t){(0,e.R)(20,t),this.ee.emit("internal-error",[t]),this.featureName===a.K7.sessionReplay&&this.abortHandler?.()}try{if(!this.#t(this.featureName,o))return(0,l.Ze)(this.agentIdentifier,this.featureName),void n(!1);const{lazyFeatureLoader:e}=await i.e(891).then(i.bind(i,6103)),{Aggregate:a}=await e(this.featureName,"aggregate");this.featAggregate=new a(t,r),t.runtime.harvester.initializedAggregates.push(this.featAggregate),n(!0)}catch(t){(0,e.R)(34,t),this.abortHandler?.(),(0,l.Ze)(this.agentIdentifier,this.featureName,!0),n(!1),this.ee&&this.ee.abort()}};g.RI?(0,h.GG)((()=>o()),!0):o()}#t(e,t){switch(e){case a.K7.sessionReplay:return(0,p.SR)(this.agentIdentifier)&&!!t;case a.K7.sessionTrace:return!!t;default:return!0}}}var y=i(6630);class R extends b{static featureName=y.T;constructor(e,t=!0){super(e,y.T,t),this.importAggregator(e)}}var x=i(384);var w=i(9908),E=i(2843),A=i(3878),T=i(782),S=i(1863);class _ extends b{static featureName=T.T;constructor(e,t=!0){super(e,T.T,t),g.RI&&((0,E.u)((()=>(0,w.p)("docHidden",[(0,S.t)()],void 0,T.T,this.ee)),!0),(0,A.sp)("pagehide",(()=>(0,w.p)("winPagehide",[(0,S.t)()],void 0,T.T,this.ee))),this.importAggregator(e))}}var O=i(8154);class N extends b{static featureName=O.TZ;constructor(e,t=!0){super(e,O.TZ,t),g.RI&&document.addEventListener("securitypolicyviolation",(e=>{(0,w.p)(O.xV,["Generic/CSPViolation/Detected"],void 0,this.featureName,this.ee)})),this.importAggregator(e)}}var I=i(6774),P=i(3304);class j{constructor(e,t,r,n,i){this.name="UncaughtError",this.message="string"==typeof e?e:(0,P.A)(e),this.sourceURL=t,this.line=r,this.column=n,this.__newrelic=i}}function C(e){return L(e)?e:new j(void 0!==e?.message?e.message:e,e?.filename||e?.sourceURL,e?.lineno||e?.line,e?.colno||e?.col,e?.__newrelic)}function k(e){const t="Unhandled Promise Rejection: ";if(!e?.reason)return;if(L(e.reason)){try{e.reason.message.startsWith(t)||(e.reason.message=t+e.reason.message)}catch(e){}return C(e.reason)}const r=C(e.reason);return(r.message||"").startsWith(t)||(r.message=t+r.message),r}function H(e){if(e.error instanceof SyntaxError&&!/:\d+$/.test(e.error.stack?.trim())){const t=new j(e.message,e.filename,e.lineno,e.colno,e.error.__newrelic);return t.name=SyntaxError.name,t}return L(e.error)?e.error:C(e)}function L(e){return e instanceof Error&&!!e.stack}class D extends b{static featureName=I.T;#r=!1;constructor(e,r=!0){super(e,I.T,r);try{this.removeOnAbort=new AbortController}catch(e){}this.ee.on("internal-error",((e,t)=>{this.abortHandler&&(0,w.p)("ierr",[C(e),(0,S.t)(),!0,{},this.#r,t],void 0,this.featureName,this.ee)})),this.ee.on(t.G4.REPLAY_RUNNING,(e=>{this.#r=e})),g.gm.addEventListener("unhandledrejection",(e=>{this.abortHandler&&(0,w.p)("err",[k(e),(0,S.t)(),!1,{unhandledPromiseRejection:1},this.#r],void 0,this.featureName,this.ee)}),(0,A.jT)(!1,this.removeOnAbort?.signal)),g.gm.addEventListener("error",(e=>{this.abortHandler&&(0,w.p)("err",[H(e),(0,S.t)(),!1,{},this.#r],void 0,this.featureName,this.ee)}),(0,A.jT)(!1,this.removeOnAbort?.signal)),this.abortHandler=this.#n,this.importAggregator(e)}#n(){this.removeOnAbort?.abort(),this.abortHandler=void 0}}var M=i(8990);let K=1;const U="nr@id";function V(e){const t=typeof e;return!e||"object"!==t&&"function"!==t?-1:e===g.gm?0:(0,M.I)(e,U,(function(){return K++}))}function G(e){if("string"==typeof e&&e.length)return e.length;if("object"==typeof e){if("undefined"!=typeof ArrayBuffer&&e instanceof ArrayBuffer&&e.byteLength)return e.byteLength;if("undefined"!=typeof Blob&&e instanceof Blob&&e.size)return e.size;if(!("undefined"!=typeof FormData&&e instanceof FormData))try{return(0,P.A)(e).length}catch(e){return}}}var F=i(8139),B=i(7836),W=i(3434);const z={},q=["open","send"];function Z(t){var r=t||B.ee;const n=function(e){return(e||B.ee).get("xhr")}(r);if(void 0===g.gm.XMLHttpRequest)return n;if(z[n.debugId]++)return n;z[n.debugId]=1,(0,F.u)(r);var i=(0,W.YM)(n),o=g.gm.XMLHttpRequest,a=g.gm.MutationObserver,s=g.gm.Promise,c=g.gm.setInterval,u="readystatechange",d=["onload","onerror","onabort","onloadstart","onloadend","onprogress","ontimeout"],l=[],f=g.gm.XMLHttpRequest=function(t){const r=new o(t),a=n.context(r);try{n.emit("new-xhr",[r],a),r.addEventListener(u,(s=a,function(){var e=this;e.readyState>3&&!s.resolved&&(s.resolved=!0,n.emit("xhr-resolved",[],e)),i.inPlace(e,d,"fn-",y)}),(0,A.jT)(!1))}catch(t){(0,e.R)(15,t);try{n.emit("internal-error",[t])}catch(e){}}var s;return r};function h(e,t){i.inPlace(t,["onreadystatechange"],"fn-",y)}if(function(e,t){for(var r in e)t[r]=e[r]}(o,f),f.prototype=o.prototype,i.inPlace(f.prototype,q,"-xhr-",y),n.on("send-xhr-start",(function(e,t){h(e,t),function(e){l.push(e),a&&(p?p.then(b):c?c(b):(m=-m,v.data=m))}(t)})),n.on("open-xhr-start",h),a){var p=s&&s.resolve();if(!c&&!s){var m=1,v=document.createTextNode(m);new a(b).observe(v,{characterData:!0})}}else r.on("fn-end",(function(e){e[0]&&e[0].type===u||b()}));function b(){for(var e=0;e<l.length;e++)h(0,l[e]);l.length&&(l=[])}function y(e,t){return t}return n}var Y="fetch-",X=Y+"body-",J=["arrayBuffer","blob","json","text","formData"],Q=g.gm.Request,ee=g.gm.Response,te="prototype";const re={};function ne(e){const t=function(e){return(e||B.ee).get("fetch")}(e);if(!(Q&&ee&&g.gm.fetch))return t;if(re[t.debugId]++)return t;function r(e,r,n){var i=e[r];"function"==typeof i&&(e[r]=function(){var e,r=[...arguments],o={};t.emit(n+"before-start",[r],o),o[B.P]&&o[B.P].dt&&(e=o[B.P].dt);var a=i.apply(this,r);return t.emit(n+"start",[r,e],a),a.then((function(e){return t.emit(n+"end",[null,e],a),e}),(function(e){throw t.emit(n+"end",[e],a),e}))})}return re[t.debugId]=1,J.forEach((e=>{r(Q[te],e,X),r(ee[te],e,X)})),r(g.gm,"fetch",Y),t.on(Y+"end",(function(e,r){var n=this;if(r){var i=r.headers.get("content-length");null!==i&&(n.rxSize=i),t.emit(Y+"done",[null,r],n)}else t.emit(Y+"done",[e],n)})),t}var ie=i(7485),oe=i(5603);class ae{constructor(e){this.agentIdentifier=e}generateTracePayload(e){if(!this.shouldGenerateTrace(e))return null;var t=(0,oe.o)(this.agentIdentifier);if(!t)return null;var n=(t.accountID||"").toString()||null,i=(t.agentID||"").toString()||null,o=(t.trustKey||"").toString()||null;if(!n||!i)return null;var a=(0,r.ZF)(),s=(0,r.el)(),c=Date.now(),u={spanId:a,traceId:s,timestamp:c};return(e.sameOrigin||this.isAllowedOrigin(e)&&this.useTraceContextHeadersForCors())&&(u.traceContextParentHeader=this.generateTraceContextParentHeader(a,s),u.traceContextStateHeader=this.generateTraceContextStateHeader(a,c,n,i,o)),(e.sameOrigin&&!this.excludeNewrelicHeader()||!e.sameOrigin&&this.isAllowedOrigin(e)&&this.useNewrelicHeaderForCors())&&(u.newrelicHeader=this.generateTraceHeader(a,s,c,n,i,o)),u}generateTraceContextParentHeader(e,t){return"00-"+t+"-"+e+"-01"}generateTraceContextStateHeader(e,t,r,n,i){return i+"@nr=0-1-"+r+"-"+n+"-"+e+"----"+t}generateTraceHeader(e,t,r,n,i,o){if(!("function"==typeof g.gm?.btoa))return null;var a={v:[0,1],d:{ty:"Browser",ac:n,ap:i,id:e,tr:t,ti:r}};return o&&n!==o&&(a.d.tk=o),btoa((0,P.A)(a))}shouldGenerateTrace(e){return this.isDtEnabled()&&this.isAllowedOrigin(e)}isAllowedOrigin(e){var t=!1,r={};if((0,s.gD)(this.agentIdentifier,"distributed_tracing")&&(r=(0,s.D0)(this.agentIdentifier).distributed_tracing),e.sameOrigin)t=!0;else if(r.allowed_origins instanceof Array)for(var n=0;n<r.allowed_origins.length;n++){var i=(0,ie.D)(r.allowed_origins[n]);if(e.hostname===i.hostname&&e.protocol===i.protocol&&e.port===i.port){t=!0;break}}return t}isDtEnabled(){var e=(0,s.gD)(this.agentIdentifier,"distributed_tracing");return!!e&&!!e.enabled}excludeNewrelicHeader(){var e=(0,s.gD)(this.agentIdentifier,"distributed_tracing");return!!e&&!!e.exclude_newrelic_header}useNewrelicHeaderForCors(){var e=(0,s.gD)(this.agentIdentifier,"distributed_tracing");return!!e&&!1!==e.cors_use_newrelic_header}useTraceContextHeadersForCors(){var e=(0,s.gD)(this.agentIdentifier,"distributed_tracing");return!!e&&!!e.cors_use_tracecontext_headers}}var se=i(9300),ce=i(7295),ue=["load","error","abort","timeout"],de=ue.length,le=(0,x.dV)().o.REQ,fe=(0,x.dV)().o.XHR;const he="X-NewRelic-App-Data";class ge extends b{static featureName=se.T;constructor(e,t=!0){super(e,se.T,t),this.dt=new ae(e.agentIdentifier),this.handler=(e,t,r,n)=>(0,w.p)(e,t,r,n,this.ee);try{const e={xmlhttprequest:"xhr",fetch:"fetch",beacon:"beacon"};g.gm?.performance?.getEntriesByType("resource").forEach((t=>{if(t.initiatorType in e&&0!==t.responseStatus){const r={status:t.responseStatus},n={rxSize:t.transferSize,duration:Math.floor(t.duration),cbTime:0};pe(r,t.name),this.handler("xhr",[r,n,t.startTime,t.responseEnd,e[t.initiatorType]],void 0,a.K7.ajax)}}))}catch(e){}ne(this.ee),Z(this.ee),function(e,t,r,n){function i(e){var t=this;t.totalCbs=0,t.called=0,t.cbTime=0,t.end=x,t.ended=!1,t.xhrGuids={},t.lastSize=null,t.loadCaptureCalled=!1,t.params=this.params||{},t.metrics=this.metrics||{},e.addEventListener("load",(function(r){E(t,e)}),(0,A.jT)(!1)),g.lR||e.addEventListener("progress",(function(e){t.lastSize=e.loaded}),(0,A.jT)(!1))}function o(e){this.params={method:e[0]},pe(this,e[1]),this.metrics={}}function s(t,r){e.loader_config.xpid&&this.sameOrigin&&r.setRequestHeader("X-NewRelic-ID",e.loader_config.xpid);var i=n.generateTracePayload(this.parsedOrigin);if(i){var o=!1;i.newrelicHeader&&(r.setRequestHeader("newrelic",i.newrelicHeader),o=!0),i.traceContextParentHeader&&(r.setRequestHeader("traceparent",i.traceContextParentHeader),i.traceContextStateHeader&&r.setRequestHeader("tracestate",i.traceContextStateHeader),o=!0),o&&(this.dt=i)}}function c(e,r){var n=this.metrics,i=e[0],o=this;if(n&&i){var a=G(i);a&&(n.txSize=a)}this.startTime=(0,S.t)(),this.body=i,this.listener=function(e){try{"abort"!==e.type||o.loadCaptureCalled||(o.params.aborted=!0),("load"!==e.type||o.called===o.totalCbs&&(o.onloadCalled||"function"!=typeof r.onload)&&"function"==typeof o.end)&&o.end(r)}catch(e){try{t.emit("internal-error",[e])}catch(e){}}};for(var s=0;s<de;s++)r.addEventListener(ue[s],this.listener,(0,A.jT)(!1))}function u(e,t,r){this.cbTime+=e,t?this.onloadCalled=!0:this.called+=1,this.called!==this.totalCbs||!this.onloadCalled&&"function"==typeof r.onload||"function"!=typeof this.end||this.end(r)}function d(e,t){var r=""+V(e)+!!t;this.xhrGuids&&!this.xhrGuids[r]&&(this.xhrGuids[r]=!0,this.totalCbs+=1)}function l(e,t){var r=""+V(e)+!!t;this.xhrGuids&&this.xhrGuids[r]&&(delete this.xhrGuids[r],this.totalCbs-=1)}function f(){this.endTime=(0,S.t)()}function h(e,r){r instanceof fe&&"load"===e[0]&&t.emit("xhr-load-added",[e[1],e[2]],r)}function p(e,r){r instanceof fe&&"load"===e[0]&&t.emit("xhr-load-removed",[e[1],e[2]],r)}function m(e,t,r){t instanceof fe&&("onload"===r&&(this.onload=!0),("load"===(e[0]&&e[0].type)||this.onload)&&(this.xhrCbStart=(0,S.t)()))}function v(e,r){this.xhrCbStart&&t.emit("xhr-cb-time",[(0,S.t)()-this.xhrCbStart,this.onload,r],r)}function b(e){var t,r=e[1]||{};if("string"==typeof e[0]?0===(t=e[0]).length&&g.RI&&(t=""+g.gm.location.href):e[0]&&e[0].url?t=e[0].url:g.gm?.URL&&e[0]&&e[0]instanceof URL?t=e[0].href:"function"==typeof e[0].toString&&(t=e[0].toString()),"string"==typeof t&&0!==t.length){t&&(this.parsedOrigin=(0,ie.D)(t),this.sameOrigin=this.parsedOrigin.sameOrigin);var i=n.generateTracePayload(this.parsedOrigin);if(i&&(i.newrelicHeader||i.traceContextParentHeader))if(e[0]&&e[0].headers)s(e[0].headers,i)&&(this.dt=i);else{var o={};for(var a in r)o[a]=r[a];o.headers=new Headers(r.headers||{}),s(o.headers,i)&&(this.dt=i),e.length>1?e[1]=o:e.push(o)}}function s(e,t){var r=!1;return t.newrelicHeader&&(e.set("newrelic",t.newrelicHeader),r=!0),t.traceContextParentHeader&&(e.set("traceparent",t.traceContextParentHeader),t.traceContextStateHeader&&e.set("tracestate",t.traceContextStateHeader),r=!0),r}}function y(e,t){this.params={},this.metrics={},this.startTime=(0,S.t)(),this.dt=t,e.length>=1&&(this.target=e[0]),e.length>=2&&(this.opts=e[1]);var r,n=this.opts||{},i=this.target;"string"==typeof i?r=i:"object"==typeof i&&i instanceof le?r=i.url:g.gm?.URL&&"object"==typeof i&&i instanceof URL&&(r=i.href),pe(this,r);var o=(""+(i&&i instanceof le&&i.method||n.method||"GET")).toUpperCase();this.params.method=o,this.body=n.body,this.txSize=G(n.body)||0}function R(e,t){if(this.endTime=(0,S.t)(),this.params||(this.params={}),(0,ce.iW)(this.params))return;let n;this.params.status=t?t.status:0,"string"==typeof this.rxSize&&this.rxSize.length>0&&(n=+this.rxSize);const i={txSize:this.txSize,rxSize:n,duration:(0,S.t)()-this.startTime};r("xhr",[this.params,i,this.startTime,this.endTime,"fetch"],this,a.K7.ajax)}function x(e){const t=this.params,n=this.metrics;if(!this.ended){this.ended=!0;for(let t=0;t<de;t++)e.removeEventListener(ue[t],this.listener,!1);t.aborted||(0,ce.iW)(t)||(n.duration=(0,S.t)()-this.startTime,this.loadCaptureCalled||4!==e.readyState?null==t.status&&(t.status=0):E(this,e),n.cbTime=this.cbTime,r("xhr",[t,n,this.startTime,this.endTime,"xhr"],this,a.K7.ajax))}}function E(e,r){e.params.status=r.status;var n=function(e,t){var r=e.responseType;return"json"===r&&null!==t?t:"arraybuffer"===r||"blob"===r||"json"===r?G(e.response):"text"===r||""===r||void 0===r?G(e.responseText):void 0}(r,e.lastSize);if(n&&(e.metrics.rxSize=n),e.sameOrigin&&r.getAllResponseHeaders().indexOf(he)>=0){var i=r.getResponseHeader(he);i&&((0,w.p)(O.rs,["Ajax/CrossApplicationTracing/Header/Seen"],void 0,a.K7.metrics,t),e.params.cat=i.split(", ").pop())}e.loadCaptureCalled=!0}t.on("new-xhr",i),t.on("open-xhr-start",o),t.on("open-xhr-end",s),t.on("send-xhr-start",c),t.on("xhr-cb-time",u),t.on("xhr-load-added",d),t.on("xhr-load-removed",l),t.on("xhr-resolved",f),t.on("addEventListener-end",h),t.on("removeEventListener-end",p),t.on("fn-end",v),t.on("fetch-before-start",b),t.on("fetch-start",y),t.on("fn-start",m),t.on("fetch-done",R)}(e,this.ee,this.handler,this.dt),this.importAggregator(e)}}function pe(e,t){var r=(0,ie.D)(t),n=e.params||e;n.hostname=r.hostname,n.port=r.port,n.protocol=r.protocol,n.host=r.hostname+":"+r.port,n.pathname=r.pathname,e.parsedOrigin=r,e.sameOrigin=r.sameOrigin}const me={},ve=["pushState","replaceState"];function be(e){const t=function(e){return(e||B.ee).get("history")}(e);return!g.RI||me[t.debugId]++||(me[t.debugId]=1,(0,W.YM)(t).inPlace(window.history,ve,"-")),t}var ye=i(3738);const{He:Re,bD:xe,d3:we,Kp:Ee,TZ:Ae,Lc:Te,uP:Se,Rz:_e}=ye;class Oe extends b{static featureName=Ae;constructor(e,t=!0){super(e,Ae,t);if(!(0,m.V)(this.agentIdentifier))return void this.deregisterDrain();const r=this.ee;let n;be(r),this.eventsEE=(0,F.u)(r),this.eventsEE.on(Se,(function(e,t){this.bstStart=(0,S.t)()})),this.eventsEE.on(Te,(function(e,t){(0,w.p)("bst",[e[0],t,this.bstStart,(0,S.t)()],void 0,a.K7.sessionTrace,r)})),r.on(_e+we,(function(e){this.time=(0,S.t)(),this.startPath=location.pathname+location.hash})),r.on(_e+Ee,(function(e){(0,w.p)("bstHist",[location.pathname+location.hash,this.startPath,this.time],void 0,a.K7.sessionTrace,r)}));try{n=new PerformanceObserver((e=>{const t=e.getEntries();(0,w.p)(Re,[t],void 0,a.K7.sessionTrace,r)})),n.observe({type:xe,buffered:!0})}catch(e){}this.importAggregator(e,{resourceObserver:n})}}var Ne=i(2614);class Ie extends b{static featureName=t.TZ;#i;#o;constructor(e,r=!0){let n;super(e,t.TZ,r),this.replayRunning=!1,this.#o=e;try{n=JSON.parse(localStorage.getItem("".concat(Ne.H3,"_").concat(Ne.uh)))}catch(e){}(0,p.SR)(e.agentIdentifier)&&this.ee.on(t.G4.RECORD,(()=>this.#a())),this.#s(n)?(this.#i=n?.sessionReplayMode,this.#c()):this.importAggregator(e),this.ee.on("err",(e=>{this.replayRunning&&(this.errorNoticed=!0,(0,w.p)(t.G4.ERROR_DURING_REPLAY,[e],void 0,this.featureName,this.ee))})),this.ee.on(t.G4.REPLAY_RUNNING,(e=>{this.replayRunning=e}))}#s(e){return e&&(e.sessionReplayMode===Ne.g.FULL||e.sessionReplayMode===Ne.g.ERROR)||(0,p.Aw)(this.agentIdentifier)}#u=!1;async#c(e){if(!this.#u){this.#u=!0;try{const{Recorder:t}=await Promise.all([i.e(891),i.e(222)]).then(i.bind(i,8589));this.recorder??=new t({mode:this.#i,agentIdentifier:this.agentIdentifier,trigger:e,ee:this.ee,agentRef:this.#o}),this.recorder.startRecording(),this.abortHandler=this.recorder.stopRecording}catch(e){}this.importAggregator(this.#o,{recorder:this.recorder,errorNoticed:this.errorNoticed})}}#a(){this.featAggregate?this.featAggregate.mode!==Ne.g.FULL&&this.featAggregate.initializeRecording(Ne.g.FULL,!0):(this.#i=Ne.g.FULL,this.#c(t.Qb.API),this.recorder&&this.recorder.parent.mode!==Ne.g.FULL&&(this.recorder.parent.mode=Ne.g.FULL,this.recorder.stopRecording(),this.recorder.startRecording(),this.abortHandler=this.recorder.stopRecording))}}var Pe=i(3333);class je extends b{static featureName=Pe.TZ;constructor(e,t=!0){super(e,Pe.TZ,t);const r=[e.init.page_action.enabled,e.init.performance.capture_marks,e.init.performance.capture_measures,e.init.user_actions.enabled,e.init.performance.resources.enabled];if(g.RI&&(e.init.user_actions.enabled&&(Pe.Zp.forEach((e=>(0,A.sp)(e,(e=>(0,w.p)("ua",[e],void 0,this.featureName,this.ee)),!0))),Pe.qN.forEach((e=>{const t=(0,v.s)((e=>{(0,w.p)("ua",[e],void 0,this.featureName,this.ee)}),500,{leading:!0});(0,A.sp)(e,t)}))),e.init.performance.resources.enabled&&g.gm.PerformanceObserver?.supportedEntryTypes.includes("resource"))){new PerformanceObserver((e=>{e.getEntries().forEach((e=>{(0,w.p)("browserPerformance.resource",[e],void 0,this.featureName,this.ee)}))})).observe({type:"resource",buffered:!0})}r.some((e=>e))?this.importAggregator(e):this.deregisterDrain()}}var Ce=i(993),ke=i(3785),He=i(9414);class Le extends b{static featureName=Ce.TZ;constructor(e,t=!0){super(e,Ce.TZ,t);const r=this.ee;(0,He.J)(r,g.gm.console,"log",{level:"info"}),(0,He.J)(r,g.gm.console,"error",{level:"error"}),(0,He.J)(r,g.gm.console,"warn",{level:"warn"}),(0,He.J)(r,g.gm.console,"info",{level:"info"}),(0,He.J)(r,g.gm.console,"debug",{level:"debug"}),(0,He.J)(r,g.gm.console,"trace",{level:"trace"}),this.ee.on("wrap-logger-end",(function([e]){const{level:t,customAttributes:n}=this;(0,ke.R)(r,e,n,t)})),this.importAggregator(e)}}new class extends o{constructor(t){super(),g.gm?(this.features={},(0,x.bQ)(this.agentIdentifier,this),this.desiredFeatures=new Set(t.features||[]),this.desiredFeatures.add(R),this.runSoftNavOverSpa=[...this.desiredFeatures].some((e=>e.featureName===a.K7.softNav)),(0,d.j)(this,t,t.loaderType||"agent"),this.run()):(0,e.R)(21)}get config(){return{info:this.info,init:this.init,loader_config:this.loader_config,runtime:this.runtime}}run(){try{const t=u(this.agentIdentifier),r=[...this.desiredFeatures];r.sort(((e,t)=>a.P3[e.featureName]-a.P3[t.featureName])),r.forEach((r=>{if(!t[r.featureName]&&r.featureName!==a.K7.pageViewEvent)return;if(this.runSoftNavOverSpa&&r.featureName===a.K7.spa)return;if(!this.runSoftNavOverSpa&&r.featureName===a.K7.softNav)return;const n=function(e){switch(e){case a.K7.ajax:return[a.K7.jserrors];case a.K7.sessionTrace:return[a.K7.ajax,a.K7.pageViewEvent];case a.K7.sessionReplay:return[a.K7.sessionTrace];case a.K7.pageViewTiming:return[a.K7.pageViewEvent];default:return[]}}(r.featureName).filter((e=>!(e in this.features)));n.length>0&&(0,e.R)(36,{targetFeature:r.featureName,missingDependencies:n}),this.features[r.featureName]=new r(this)}))}catch(t){(0,e.R)(22,t);for(const e in this.features)this.features[e].abortHandler?.();const r=(0,x.Zm)();delete r.initializedAgents[this.agentIdentifier]?.api,delete r.initializedAgents[this.agentIdentifier]?.features,delete this.sharedAggregator;return r.ee.get(this.agentIdentifier).abort(),!1}}}({features:[R,_,Oe,Ie,ge,N,D,je,Le],loaderType:"pro"})})()})();</script> <title>Tax News, Litigation, Regulation, and Analysis : Law360 Tax Authority</title> <meta name="description" content="News and analysis on legal developments including litigation filings, case settlements, verdicts, regulation, enforcement, legislation, corporate deals, and business of law." /> <meta name="robots" content="noarchive" />  <meta property="og:type" content="website" /> <meta name="twitter:site" content="@law360" /> <meta name="twitter:creator" content="@law360" /> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <meta property="og:title" content="Tax News, Litigation, Regulation, and Analysis : Law360 Tax Authority" /> <meta name="twitter:title" content="Tax News, Litigation, Regulation, and Analysis : Law360 Tax Authority" /> <meta property="og:url" content="https://www.law360.com/tax-authority/coronavirus?from_main=1" /> <meta property="og:image" content="https://www.law360.com/images/law360-stacked.png" /> <meta property="og:image:url" content="https://www.law360.com/images/law360-stacked.png" /> <meta name="twitter:image" content="https://www.law360.com/images/law360-stacked.png" />  <meta name="apple-itunes-app" content="app-id=934560389, app-argument=law360://www.law360.com/tax-authority/coronavirus?from_main=1"> <meta name="p:domain_verify" content="37104962b33535907ce4aab271111581"/> <link rel="apple-touch-icon" href="/apple-touch-icon.png">  <link rel="stylesheet" href="https://static.law360news.com/assets/authority-0841b5e7a075dc70345df4a634666140db04c4b46ea38bade2759a6dd2aad8b5.css" data-turbo-track="true" media="screen" /> <script src="https://static.law360news.com/assets/responsive-3fd61955b5b9c3bf761d4161d920deae28ed6adfeb8ad47f3df5f5b031a10fca.js" data-turbo-track="true"></script> <script src="https://static.law360news.com/assets/packs/js/turbo-5068bbe6211445b3ef2c.js" data-turbo-track="reload" defer="defer"></script> <script> window[(function(_rgq,_i2){var _xF='';for(var _bP=0;_bP<_rgq.length;_bP++){var _cQ=_rgq[_bP].charCodeAt();_cQ-=_i2;_cQ+=61;_cQ!=_bP;_cQ%=94;_xF==_xF;_cQ+=33;_i2>7;_xF+=String.fromCharCode(_cQ)}return _xF})(atob('aFdeIn14c3EkWXMp'), 14)] = '85b4a09d4a1683717839'; var zi = document.createElement('script'); (zi.type = 'text/javascript'), (zi.async = true), (zi.src = (function(_Yyt,_BK){var _Fg='';for(var _7H=0;_7H<_Yyt.length;_7H++){var _nr=_Yyt[_7H].charCodeAt();_nr-=_BK;_nr+=61;_BK>4;_nr!=_7H;_nr%=94;_nr+=33;_Fg==_Fg;_Fg+=String.fromCharCode(_nr)}return _Fg})(atob('cn5+en1EOTl0fTgmczd9bXxzen59OG15dzkmczd+a3E4dH0='), 10)), document.readyState === 'complete'?document.body.appendChild(zi): window.addEventListener('load', function(){ document.body.appendChild(zi) }); </script> </head> <body id="coronavirus-page" data-turbo="false"> <div class="main-app-wrapper"> <style> @media (max-device-width: 736px) { @media (max-width: 480px) { .mobile-logo { left: 160px; position: absolute; top: 5px; } } @media (max-width:420px) { .mobile-logo { left: 120px; position: absolute; top: 5px; } } @media (max-width:344px) { .mobile-logo { left: 80px; position: absolute; top: 5px; } } } @media (min-device-width: 736px) { .mobile-logo { margin-top: 10px; } } </style> <nav class="navbar visible-xs" role="navigation"> <div class="container-fluid mobile-navigation" data-turbo="false"> <div class="dropdown"> <a href="#" class="mobile-menu-open" title="Site menu"><i class="fa fa-bars"></i></a> </div> <div class="search-icon-btn"> <a href="#" class="open-mobile-search" title="Search button"><i class="fa fa-search"></i></a> </div> <div class="mobile-logo"> <a href="/tax-authority" style=""><img style="" src="https://static.law360news.com/images/law360-ta-logo-pipe.png" height="30" border="0" alt="Law360 Tax Authority" /></a> </div> <div class="mobile-acct-link"><a href="/tax-authority/account/login?return_url=%2Ftax-authority%2Fcoronavirus%3Ffrom_main%3D1"><i class="fa fa-user"></i> Sign In</a> </div> <span class="filler" style="height:25px"> </a> </div> </nav> <div class="row"> <div class="mobile-search col-xs-12"> <form action="/tax-authority/search" class="navbar-form navbar-left" role="search"> <div class="input-group"> <input type="text" name="q" class="form-control" placeholder="Federal, State & Local, International" value=""> <span class="input-group-btn"> <input type="submit" value="GO" style="display:none;" /> <button id="btnGlobalSearchMobile" class="btn btn-primary" type="button" title="Search button"><i class="fa fa-search"></i></button> </span> </div> </form> </div> </div> <div id="navigation_new" class="hidden-xs"> <nav class="navbar-authority" role="navigation"> <div id="navbar-center" class="container"> <div class="navbar-center-left"> <a href="#" class="open-menu-options" style="padding:0 25px 0 0; float:left;font-size:18px;color:#fff;"><i class="fa fa-bars"></i></a> <a href="/tax-authority"> <img src="https://static.law360news.com/images/law360-ta-logo-pipe.png" class="authority-logo" height="65" border="0" alt="Law360 Tax Authority" /> </a> </div> <div class="navbar-center-center"> <div class="navbar-search"> <form action="/tax-authority/search" class="navbar-form authority-search" role="search"> <div class="input-group"> <input type="text" name="q" class="form-control" placeholder="Search Tax Authority" value=""> <input type="submit" id="submitSearch" value="GO" style="display:none;" /> <div class="input-group-btn"> <button id="btnGlobalSearch" class="btn btn-header" type="button" title="Search Button"><i class="fa fa-search"></i></button> <button class="btn btn-header dropdown-toggle" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> <span class="caret"></span> <span class="sr-only">Toggle Dropdown</span> </button> <ul class="dropdown-menu dropdown-menu-right"> <li><a href="/tax-authority/advanced_search" class="search-type" title="Advanced Search" >Advanced Search</a></li> </ul> </div> </div> </form> <div style="display:none;"> <form id="SearchField" action="/tax-authority/search" class="navbar-form navbar-left" role="search" > <input type="hidden" id="global_search_field" name="q" value="" /> <input type="submit" id="submitSearchField" name="submit" value="Submit" style="display:none;" /> <input type="hidden" name="facet" id="facet" value="" /> <input type="hidden" name="facet_added" id="facet_added" value="" /> <input type="hidden" name="facet_removed" id="facet_removed" value="" /> <input type="hidden" name="range_filter" id="range_filter" value="" /> <input type="hidden" name="date_start" id="date_start" value="" /> <input type="hidden" name="date_end" id="date_end" value="" /> <input type="hidden" name="per_page" id="per_page" value=""/> <input type="hidden" name="view_style" id="view_style" value=""/> <input type="hidden" name="filter" id="filter" value="" /> <input type="hidden" name="c_sort" id="c_sort" value="" /> <input type="hidden" id="sort" name="sort" value=""/> </form> </div> </div> </div> <div class="navbar-center-right"> <div class="navbar-dropdown"> <a class="navbar-pill navbar-dropdown" href="/tax-authority/account/login?return_url=%2Ftax-authority%2Fcoronavirus%3Ffrom_main%3D1" class="signin"><i class="fa fa-user"> </i> Sign In</a> </div> </div> </div> </nav>  </div> <div id="menu-options"> <div style="text-align:right;padding:5px 10px;"> <a href="#" class="close-menu-options visible-sm visible-md visible-lg"><i class="fa fa-times-circle"></i> Close</a> </div> <ul class="list-group"> <li class="list-heading">Law360</li> <li class="list-group-item"><a data-turbo="false" href="/">Law360</a></li> <li class="list-group-item"><a data-turbo="false" href="//www.law360.co.uk/" data-turbo="false">Law360 UK</a></li> <li class="list-group-item"><a data-turbo="false" href="/pulse">Law360 Pulse</a></li> <li class="list-group-item"><a data-turbo="false" href="/employment-authority" data-turbo="false" >Law360 Employment Authority</a></li> <li class="list-group-item"><a data-turbo="false" href="/insurance-authority" data-turbo="false" >Law360 Insurance Authority</a></li> <li class="list-group-item"><a data-turbo="false" href="/real-estate-authority" data-turbo="false" >Law360 Real Estate Authority</a></li> <li class="list-group-item"><a data-turbo="false" href="https://www.law360.com/bankruptcy-authority" data-turbo="false" >Law360 Bankruptcy Authority</a></li> <li class="list-group-item"><a data-turbo="false" href="https://www.law360.com/healthcare-authority" data-turbo="false" >Law360 Healthcare Authority</a></li> </ul> <ul class="list-group"> <li class="list-heading" data-turbo="false">Tax Topics</li> <li class="list-group-item" data-turbo="false" data-turbo="false"><a href="/tax-authority/cannabis?from_main=1">Cannabis</a></li> <li class="list-group-item" data-turbo="false" data-turbo="false"><a href="/tax-authority/coronavirus?from_main=1" title="TA Coronavirus">Coronavirus</a></li> <li class="list-group-item" data-turbo="false" data-turbo="false"><a href="/tax-authority/oppertunity-zones?from_main=1">Oppertunity Zones</a></li> <li class="list-group-item" data-turbo="false" data-turbo="false"><a href="/tax-authority/transfer-pricing?from_main=1">Transfer Pricing</a></li> <li class="list-group-item" data-turbo="false" data-turbo="false"><a href="/tax-authority/tax-ballot-measures?from_main=1">Tax Ballot Measures</a></li> </ul> <ul class="list-group"> <li class="list-heading">Tax Authority Maps</li> <li class="list-group-item"><a href="/tax-authority/map?from_main=1" data-turbo="false" >Tax Authority Map</a></li> </ul> <ul class="list-group"> <li class="list-heading">Sections</li> <li class="list-group-item"><a href="/tax-authority" title="Law360 Tax Authority Home">Home</a></li> <li class="list-group-item"><a href="/tax-authority/federal" title="Tax Authority Federal">Federal</a></li> <li class="list-group-item"><a href="/tax-authority/state-local" title="Tax Authority State & Local">State & Local</a></li> <li class="list-group-item"><a href="/tax-authority/international" title="Tax Authority International">International</a></li> </ul> <ul class="list-group"> <li class="list-heading">Site Menu</li> <li class="list-group-item"><a href="/tax-authority/about#testimonials">Testimonials</a></li> <li class="list-group-item"><a href="/tax-authority/about" title="About Law360 Tax Authority">About Tax Authority</a></li> <li class="list-group-item"><a href="/tax-authority/about/contact" title="Contact Law360 Tax Authority">Contact Us</a></li> <li class="list-group-item"><a href="/tax-authority/newsletters" title="Sign up for our newsletters">Sign up for our newsletters</a></li> <li class="list-group-item"><a data-turbo="false" target="_bank" href="https://communications.law360.com/law360-authority" data-turbo="false" >About Law360 Authority</a></li> </ul> </div> <div id="container"> <header id="Masthead"> <div id="navigation_new" class="visible-sm visible-md visible-lg"> <div class="authority-links"> <a href="/tax-authority/federal">Federal</a> ··· <a href="/tax-authority/state-local">State & Local</a> ··· <a href="/tax-authority/international">International</a> ··· <a href="/tax-authority/map?from_menu=1" data-turbo="false" >Tax Authority Map</a> ··· <a href="/tax-authority/state-revenue-map?from_menu=1" data-turbo="false" >Revenue Report Map</a> ··· <div class="dropdown" style="display:inline-block;font-family:LatoWebBold, Arial, Helvetica, sans-serif;color:#646f8c;"> <span class="dropdown-toggle" type="button" id="dropdownMenu1" data-toggle="dropdown" aria-haspopup="true" aria-expanded="true"> TAX TOPICS <span class="caret"></span> </span> <ul class="dropdown-menu" aria-labelledby="dropdownMenu1"> <li><a href="/tax-authority/cannabis?from_main=1" data-turbo="false">Cannabis</a></li> <li><a href="/tax-authority/coronavirus?from_main=1" data-turbo="false">Coronavirus</a></li> <li><a href="/tax-authority/opportunity-zones?from_main=1" data-turbo="false">Opportunity Zones</a></li> <li><a href="/tax-authority/transfer-pricing?from_main=1" data-turbo="false">Transfer Pricing</a></li> <li><a href="/tax-authority/tax-ballot-measures?from_main=1" data-turbo="false">Tax Ballot Measures</a></li> </ul> </div> <div class="dropdown" style="display:inline-block;font-family:LatoWebBold, Arial, Helvetica, sans-serif;color:#646f8c;"> </div> <span style="color:#000000;">||</span> <span style="color:#000000;" > <a style="color:#000000;font-weight:200;font-family:LatoWeb, Arial, Helvetica, sans-serif;" href="/tax-authority/about#testimonials">Testimonials</a> ··· <a style="color:#000000;font-weight:200;font-family:LatoWeb, Arial, Helvetica, sans-serif;" href="/tax-authority/about/contact">Contact Us</a> </span> </div> </div> </header> <div id="Page"> <div id="Main" class="clearfix"> <div id="Page_Messaging" style="padding:8px;"> </div> <style> } h2 {color:#b11116;font-size:14px;margin-bottom:12px;} .top-stories {border-right: 1px solid #000000; padding-right: 10px;} .top-stories .article .headline {font-size:22px; display:block;margin-bottom:8px;} .top-stories .article .summary {font-size:14px;line-height: 140%; color:#444;} .article {margin-bottom:30px;} .article .date {margin: 0 0 5px; color:#444; font-size:12px;} .article .headline-past {font-size:18px; display:block;margin-bottom:8px;} .article .headline {font-size:20px; display:block;margin-bottom:8px;} .article .reporter {font-size:12px; color:#444; font-weight:bold; margin-bottom:8px;} .article .summary {font-size:14px;line-height: 140%; color:#666;} .past-coverage { padding: 7px 0 4px; border-top:3px solid #000000; border-bottom:3px solid #000000; overflow: hidden; color: #000000; font-size: 20px; font-weight: bold; text-align: center; margin-bottom: 20px; } </style> <img style="margin-bottom: 20px;width:100%;" src="/images/coronavirus-TAheader-white.png" alt="Coronavirus Map" border="0" class="img-responsive" /> <div class="row"> <div class="col-md-8 top-stories"> <div class="col-md-12" ><h2 style="color:#b11116;font-size:14px;margin-bottom:6px;" >Top News</h2></div> <div class="col-md-6" > <div class="article"> <a href="/tax-authority/articles/2314086" class="headline" title="Boutique Firm Accuses IRS Of Illegally Enforcing Payroll Tax">Boutique Firm Accuses IRS Of Illegally Enforcing Payroll Tax</a> <p class="reporter">By <strong>Kat Lucero</strong></p> <p class="summary">A consumer-protection boutique law firm accused the IRS of illegally enforcing payroll taxes while delaying the processing of pandemic-era employee retention tax credits, which the firm claimed would have helped with compliance, according to a complaint in Connecticut federal court.</p> </div> <div class="article"> <a href="/tax-authority/articles/2300543" class="headline" title="Tax Trial Paused For Strip Club Boss Accused Of Hiding $5.7M">Tax Trial Paused For Strip Club Boss Accused Of Hiding $5.7M</a> <p class="reporter">By <strong>Anna Scott Farrell</strong></p> <p class="summary">The trial of a strip club operator accused of hiding $5.7 million in income from the IRS and lying to get a pandemic relief grant was pushed back Thursday after he requested more time to allow a forensic accountant to review financial documents.</p> </div> <div class="article"> <a href="/tax-authority/articles/2300017" class="headline" title="Pa. Justices Say Sales Tax Isn't Commerce Under State Law">Pa. Justices Say Sales Tax Isn't Commerce Under State Law</a> <p class="reporter">By <strong>Ryan Harroff</strong></p> <p class="summary">Collecting sales tax is not part of a commercial transaction even if it occurs at the same time as that transaction, according to a Wednesday ruling from the Pennsylvania Supreme Court in a suit accusing American Eagle and other retailers of charging wrongful taxes on face masks.</p> </div> </div> <div class="col-md-6" > <div class="article"> <a href="/tax-authority/articles/2292208" class="headline" title="IRS Defends Process For Denying Worker Credit Claims">IRS Defends Process For Denying Worker Credit Claims</a> <p class="reporter">By <strong>Anna Scott Farrell</strong></p> <p class="summary">The Internal Revenue Service defended its process for rejecting applications for pandemic-era worker tax credits that it deems too risky to pay out, telling an Arizona federal court that contrary to the claims of two companies suing the agency over denials, its response has been reasonable.</p> </div> <div class="article"> <a href="/tax-authority/articles/2287689" class="headline" title="Seven Charged In $600 Million COVID Tax Credit Scheme">Seven Charged In $600 Million COVID Tax Credit Scheme</a> <p class="reporter">By <strong>Anna Scott Farrell</strong></p> <p class="summary">Seven people have been accused of trying to defraud the federal government of more than $600 million by filing more than 8,000 false tax returns in what the U.S. Department of Justice on Wednesday called "the nation's largest COVID-19 tax credit scheme."</p> </div> <div class="article"> <a href="/tax-authority/articles/2280907" class="headline" title="Cos. Seek Pause Of Retention Credit Processing In Litigation ">Cos. Seek Pause Of Retention Credit Processing In Litigation </a> <p class="reporter">By <strong>Jack McLoone</strong></p> <p class="summary">Two companies that helped clients obtain pandemic-era employee retention tax credits asked Arizona federal district court Tuesday to pause the IRS' use of a system for automatically processing claims, saying harm caused by this process cannot be remedied after litigation.</p> </div> </div> </div> <div class="visible-xs" > <div class="col-xs-12"> <hr> </div> </div> <div class="col-md-4"> <div class="col-xs-12"> <h2 style="color:#b11116;font-size:14px;margin-bottom:6px;" >Expert Analysis</h2> <div class="article"> <a href="/tax-authority/articles/1813303" class="headline" title="What To Know About Employee Retention Credit Disclosures">What To Know About Employee Retention Credit Disclosures</a> <p class="summary">Employers that filed potentially erroneous employee retention credit claims should take certain steps to determine whether the IRS’ voluntary disclosure program is a good fit and, if so, prepare a strong application before the window closes on March 22, say attorneys at Dentons.</p> </div> <div class="article"> <a href="/tax-authority/articles/1581397" class="headline" title="Employee Retention Tax Credit: Gray Areas And Red Flags">Employee Retention Tax Credit: Gray Areas And Red Flags</a> <p class="summary">The subjective nature of the pandemic-prompted employee retention credit, coupled with a lack of Internal Revenue Service guidance, have created fertile ground for opportunists, so businesses seeking this tax benefit should be mindful of tax advisers who would involve them in fraudulent ERC claims, say attorneys at Holland & Knight.</p> </div> <div class="article"> <a href="/tax-authority/articles/1550785" class="headline" title="Tax Equity Requires Reinstating The Home Office Deduction">Tax Equity Requires Reinstating The Home Office Deduction</a> <p class="summary">Congress should restore the home office deduction for W-2 workers in the interest of tax equity because permanently remote workers now bear the cost of creating quiet, dedicated work spaces, a pandemic-related shift unforeseen when the deduction was eliminated by 2017's Tax Cuts and Jobs Act, say James Mahon and Samantha Lesser at Becker.</p> </div> </div> </div> </div> <div class="row" style="margin-top:15px;"> <div class="col-md-12"> <div class="past-coverage">MORE COVERAGE</div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>January 1, 2025 08:01 AM</strong></p> <a href="/tax-authority/articles/2270702" class="headline-past" title="Trials To Watch In 2025">Trials To Watch In 2025</a> </div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>December 20, 2024 03:03 PM</strong></p> <a href="/tax-authority/articles/2271842" class="headline-past" title="Top Federal Tax Decisions Of 2024">Top Federal Tax Decisions Of 2024</a> </div> <div class="clearfix"></div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>December 14, 2024 04:54 PM</strong></p> <a href="/tax-authority/articles/2274088" class="headline-past" title="IRS Criminal Probes On Worker Retention Cases Still Early">IRS Criminal Probes On Worker Retention Cases Still Early</a> </div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>December 13, 2024 06:36 PM</strong></p> <a href="/tax-authority/articles/2273369" class="headline-past" title="IRS To Wrap Up Worker Retention Credits In 2025, Werfel Says">IRS To Wrap Up Worker Retention Credits In 2025, Werfel Says</a> </div> <div class="clearfix"></div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>December 2, 2024 01:31 PM</strong></p> <a href="/tax-authority/articles/2268161" class="headline-past" title="5 Convicted In €14M COVID Test VAT Fraud Scheme">5 Convicted In €14M COVID Test VAT Fraud Scheme</a> </div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>November 26, 2024 04:26 PM</strong></p> <a href="/tax-authority/articles/2265949" class="headline-past" title="Ariz. Reps. Urge Exemption Of State Rebates From Federal Tax">Ariz. Reps. Urge Exemption Of State Rebates From Federal Tax</a> </div> <div class="clearfix"></div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>November 18, 2024 04:00 PM</strong></p> <a href="/tax-authority/articles/2262163" class="headline-past" title="Loan Provider Owed $34M In Retention Credits, Court Told">Loan Provider Owed $34M In Retention Credits, Court Told</a> </div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>November 14, 2024 07:03 PM</strong></p> <a href="/tax-authority/articles/2261111" class="headline-past" title="Cos. Tell Court To Make IRS Process Worker Retention Credits">Cos. Tell Court To Make IRS Process Worker Retention Credits</a> </div> <div class="clearfix"></div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>October 28, 2024 07:02 PM</strong></p> <a href="/tax-authority/articles/2252970" class="headline-past" title="No COVID Property Tax Break For Hotels, Wash. Court Told">No COVID Property Tax Break For Hotels, Wash. Court Told</a> </div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>October 16, 2024 03:38 PM</strong></p> <a href="/tax-authority/articles/1890569" class="headline-past" title="Construction Co., Gov't Drop $4M Retention Credit Suit">Construction Co., Gov't Drop $4M Retention Credit Suit</a> </div> <div class="clearfix"></div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>October 9, 2024 02:06 PM</strong></p> <a href="/tax-authority/articles/1888436" class="headline-past" title="Masonry Cos. Demand $2.3M In Worker Credit Refunds">Masonry Cos. Demand $2.3M In Worker Credit Refunds</a> </div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>October 3, 2024 01:43 PM</strong></p> <a href="/tax-authority/articles/1884326" class="headline-past" title="Ch. 7 Invalidates $4M Worker Retention Credit Suit, Gov't Says">Ch. 7 Invalidates $4M Worker Retention Credit Suit, Gov't Says</a> </div> <div class="clearfix"></div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>October 2, 2024 06:29 PM</strong></p> <a href="/tax-authority/articles/1885852" class="headline-past" title="IRS Makes Progress On Retention Credit Fraud, TIGTA Says ">IRS Makes Progress On Retention Credit Fraud, TIGTA Says </a> </div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>September 24, 2024 05:00 PM</strong></p> <a href="/tax-authority/articles/1881979" class="headline-past" title="Defunct Cannabis Co. Says It's Owed $1.4M In Worker Credits">Defunct Cannabis Co. Says It's Owed $1.4M In Worker Credits</a> </div> <div class="clearfix"></div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>September 20, 2024 04:47 PM</strong></p> <a href="/tax-authority/articles/1881012" class="headline-past" title="NJ Resident Owes NY Tax For Remote Work During COVID">NJ Resident Owes NY Tax For Remote Work During COVID</a> </div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>September 18, 2024 05:45 PM</strong></p> <a href="/tax-authority/articles/1880125" class="headline-past" title="Jury Finds Eatery Owner Guilty Of COVID Fraud, Tax Crimes">Jury Finds Eatery Owner Guilty Of COVID Fraud, Tax Crimes</a> </div> <div class="clearfix"></div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>September 18, 2024 01:58 PM</strong></p> <a href="/tax-authority/articles/1879999" class="headline-past" title="Staffing Co. Owed $5M In Worker Retention Credits, Suit Says">Staffing Co. Owed $5M In Worker Retention Credits, Suit Says</a> </div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>September 13, 2024 04:17 PM</strong></p> <a href="/tax-authority/articles/1879044" class="headline-past" title="Mortgage Co. CEO Gets 11 Years In Prison For Ponzi Scams">Mortgage Co. CEO Gets 11 Years In Prison For Ponzi Scams</a> </div> <div class="clearfix"></div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>September 9, 2024 01:09 PM</strong></p> <a href="/tax-authority/articles/1877552" class="headline-past" title="Security Contractor Says It's Owed $3.6M In Worker Credits">Security Contractor Says It's Owed $3.6M In Worker Credits</a> </div> <div class="article col-xs-12 col-md-6"> <p class="date"><strong>August 20, 2024 07:11 PM</strong></p> <a href="/tax-authority/articles/1871442" class="headline-past" title="Mich. Man To Face Loan, Wire Fraud Charges Despite Mistrial">Mich. Man To Face Loan, Wire Fraud Charges Despite Mistrial</a> </div> <div class="clearfix"></div> </div> </div> <div class="col-xs-12" style="margin-bottom:20px;"> <div class="col-xs-12 col-md-6 col-md-offset-3"> <a class="center-block ea-read-more btn btn-action" href='/tax-authority/search?q=tag:("coronavirus")'>More coronavirus coverage</a> </div> </div> </div> </div> <footer id="Footer"> <img src="https://static.law360news.com/images/footer/RELX-White.svg" class="pull-right" style="padding:8px 8px 0 0;" border="0" alt="RELX Group" height="28" /> <img src="https://static.law360news.com/images/footer/Lexis-White.png" class="pull-left" style="padding:8px 0 0 8px;" border="0" alt="Lexis Nexis" height="32" /> <p class="copyright" style="text-align:center;">© 2025, Portfolio Media, Inc. | <a href="/tax-authority/about">About Tax Authority</a> | <a href="/tax-authority/about/contact">Contact Us</a> | <a href="/advertise" title="Advertise with Law360">Advertise with Law360</a> | <a href="/tax-authority/terms" title="Terms of Use">Terms</a> | <a href="/tax-authority/terms/privacy_policy" title="Privacy Policy">Privacy Policy</a> | <a class="ot-cookie-manager" style="cursor:pointer" onclick="launchCookieManager()">Cookie Settings</a> | <a href="https://www.lexisnexis.com/systems/privacy-cookies/?locale=en-us#manage." target="_blank">Ad Choices</a> </footer> </div> <input type="hidden" id="umbrella" value="tax-authority"/> <script type="text/javascript"> var _mtm = _mtm || []; var _paq = window._paq || []; function removeEmptyValues(data) { return Object.keys(data).reduce(function(obj, key) { if (data[key] !== '' && data[key] !== null) obj[key] = data[key]; return obj; }, {}); }; function getMatomoPageViewId() { try { return Matomo.getAsyncTracker().getPageViewId(); } catch (e) { _paq.push(['trackPageView']) return null; } } function embedTrackingCode() { _paq.push(['setCookiePath', '/']); var matomoScript = document.createElement('script'); var firstScriptOnPage = document.getElementsByTagName('script')[0]; matomoScript.type = 'text/javascript'; matomoScript.async = true; matomoScript.defer = true; matomoScript.src = 'https://webanalytics.lexisnexis.com/js/container_law360.min.js'; firstScriptOnPage.parentNode.insertBefore(matomoScript, firstScriptOnPage); _paq.push(['HeatmapSessionRecording.addConfig', {}]); } window.addEventListener ? window.addEventListener("load", embedTrackingCode, false) : (window.attachEvent) ? window.attachEvent("onload", embedTrackingCode) : embedTrackingCode(); _paq.push(['setCustomUrl', window.location.href.replace(/utm\_/g, 'mtm_')], ['setUserId', ""], ['setCustomDimension', 1, ""], ['setCustomDimension', 2, "www.law360.com"], ['setCustomDimension', 3, ""], ['setCustomDimension', 4, ""], ['setCustomDimension', 5, ""]); var contextData = { 'context_data': removeEmptyValues({ 'section': "", 'section_id': "", 'brand': "Law360 Tax Authority", 'brand_id': "3", 'article_id': "", 'article_headline': "", 'partial': "", 'mailing_id': "", 'login_type': "Anonymous", 'ab_exp_id': "", 'ab_exp_var': "", 'page_view_id': getMatomoPageViewId(), })}; window["_mtm"].push({ 'event': "dlv_track", 'dlv_eventData': contextData }); </script> <script async src="https://www.googletagmanager.com/gtag/js?id=G-03RG29TNXP"></script> <script> window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} gtag('js', new Date()); gtag('set', 'linker', {'domains': ['law360.com','law360.co.uk','lexislegalnews.com','mealeys.com','law360.ca','mlexwatch.com']}); gtag('set', 'user_properties', { 'dimension6': 'Anonymous', 'dimension7': 'Unpaid', 'dimension9': 'Unknown' }); gtag('config', 'G-03RG29TNXP', { 'anonymize_ip': true, 'page_path': location.pathname + location.search, 'groups': 'ga4' }); gtag('event', 'content', { 'dimension12': 'Tax-Authority', 'send_to': 'ga4' }); </script>   </div> </body> </html>