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This attribute allows sharing of the anonymous identification cookie across domains that have a common DNS namespace (for example, all sites that end in "contoso.com"). The following requirements must be met in order for anonymous identification cookies to be shared:
Sites that want to share the cookie need to have common decryption and validation keys.
Other anonymous identification configuration attributes such as cookie path and cookie name must be the same for all the sites.
For more information, refer to the System.Web.HttpCookie class.