Incident report prepared for a claims company “for the benefit of [the] insurer” falls within work production and is not discoverable.

In a matter involving a dispute over damage caused to a truck during towing, the tow truck company sought to quash an order requiring production of an incident report prepared by the named tow truck driver. In determining whether the materials collected were done “to defend against potential litigation,” the appellate court pointed to the fact that the document was prepared to the benefit of the insurer and in response to an event “which foreseeably could be made the basis of a claim against” the company and concluded it was prepared in anticipation of litigation. The court relied on prior precedent, noting that the report was “not prepared because of some . . . curiosity about” the incident but because the event in question could lead to civil liability.

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