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The work product privilege provides qualified immunity for materials prepared in anticipation of litigation by a party, an attorney, or other representatives of the party. Hickman v. Taylor, 329 U.S. 495, 67 S. Ct. 385, 91 L. Ed. 451 (1947). Two provisions of Federal Rule of Civil Procedure 26 are relevant here: Rule 26(b)(3)(A) governing the limitations on discovering materials prepared in anticipation of litigation and Rule 26(b)(4)(D) governing the limitations on discovery related to non-testifying experts specially retained in anticipation of litigation. Rule 26(b)(3)(A)(ii) protects from discovery 'documents and tangible things that are prepared in anticipation of litigation or for trial by or for another party or its representative (including the other party's attorney, consultant, surety, indemnitor, insurer, or agent)' unless the requesting party 'shows that it has substantial need for the materials to prepare its case and cannot, without undue hardship, obtain their substantial equivalent by other means.' See Fed. R. Civ. P. 26(b)(3)(A)(ii). Similarly, Rule 26(b)(4)(D)(ii) protects from disclosure 'facts known or opinions held by an expert who has been retained or specially employed by another party in anticipation of litigation or to prepare for trial and who is not expected to be called as ...

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