This policy setting allows you to manage whether a user has access to the Reopen Last Browsing Session feature in Internet Explorer. If you enable this policy setting the user cannot use the Reopen Last Browsing Session feature. If you disable or do not configure this policy setting the user can use the Reopen Last Browsing Session feature.
Turn off Reopen Last Browsing Session
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HKEY_LOCAL_MACHINE -> Software -> Policies -> Microsoft -> Internet Explorer -> Recovery # NoReopenLastSession
Windows Components -> Internet Explorer