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the disclosure of the otherwise confidential information is permitted by the applicableattorney conduct rules, or if permitted by SEC Rule 205.3. 46In this vein, it is vital to the analyses of a whistleblower claim brought by an attorney toaddress whether or not the disclosure of information is protected by the attorney-clientprivilege. Disclosures which are permanently protected under the cloak of the attorneyclientprivilege involve situations where (1) legal advice of any kind is sought from aprofessional legal advisor in their capacity as such; (2) the communication is related tothat purpose; and (3) the communication is made in confidence by the client. 47There are special issues related to in-house lawyers who often serve a company in bothlegal and non-legal capacities. The lines become more blurred when in-house counselperforms legal services when acting in ostensibly non-legal capacity, such as in the roleof compliance officer. In-house counsel should ask themselves: did the companyreasonably believe that counsel was performing legal services on behalf of thecompany? The attorneys should also clarify when they are serving in a legal or nonlegalrole.The authors of this article have personal experience handling matters in which thecourts have ruled the attorney client privilege either did not apply or was waived. Onesuch case did not involve a whistleblower statute, nevertheless it is instructive. Quitesimply, even the attorney-client privilege is not unassailable. In this case an attorneywho provided workers' compensation expertise to a client revealed confidences to theclient's detriment. The client was speaking to the attorney about an unrelated matter.46 See SEC Rule 205.3 and Model Rules of Professional Responsibility, Rule 1.6.47 John Henry Wingmore, Evidence in Trials at Common Law §2292 at 554 (McNaughton 1961 & Supp.1991).

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