If you are unable to login after you have upgraded.
Checkout this link
http://www.cmsproducer.com/drupal-login-session-cookie-without-error
if that doesnt work try adding the following line to your settings.php
ini_set('session.cookie_domain', '.example.com');









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Check out the latest article
Check out the latest article on this topic
http://drupal.org/node/115889