Flexible Savings Account (FSA)
The writings, notes, memoranda, reports on conversations with the client or witness, research and confidential materials which an attorney has developed while representing a client, particularly in preparation for trial. a “work product” may not be demanded or subpenaed by the opposing party, as are documents, letters by and from third parties and other evidence, since the work product reflects the confidential strategy, tactics and theories to be employed by the attorney.