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my $cgi     = new CGI();
my $session = CGI::Session->load() or die CGI::Session->errstr;
...
} elsif ( $session->is_empty ) {
    $session = $session->new();
}

    $s = CGI::Session->load() or die CGI::Session->errstr();
    if ( $s->is_expired ) {
        print $s->header(),
...
    if ( $s->is_empty ) {
        $s = $s->new() or die $s->errstr;
    }