Most states have not yet decided what conflict of laws analysis to apply to privilege questions, and a recent decision issued by the New York Supreme Court, Appellate Division, indicates that the answer may not always be what you expect. In re State of N.Y. v. PricewaterhouseCoopers, LLP, No. 3685N, 2017 WL 2231158 (N.Y. App. Div. May 23, 2017). In fact, you might be surprised to learn that a privileged relationship arising in one forum might not be considered privileged when evaluated in a different jurisdiction.
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