Husbаnd аnd Wife jоintly retаined Attоrney Smith tо draft an estate plan. Both had children and significant assets from prior relationships. At the final joint meeting Smith asked Husband and Wife if they had any additional assets or accounts that had not been disclosed. Wife said “no, that is everything I know about.” Husband said “no” verbally but looked at Smith and nodded his head in the affirmative. Smith took handwritten notes reflecting her impressions and concerns regarding potential tax exposure. Two years later, Husband died. Wife now sues Husband’s estate, alleging fraud and concealment of marital assets. Wife testifies regarding her statement during the joint meeting. Wife seeks Attorney Smith’s testimony regarding Husband’s statements made during the joint estate-planning meeting. Wife also seeks Smith’s handwritten notes reflecting her mental impressions and legal conclusions. Wife also subpoenas Husband’s ex-wife and intends to ask her questions about Husband’s conversations with her, while the ex-wife and Husband were still married, regarding how he set up their finances to hide money from tax liabilities. Husband’s estate objects to both witnesses on privilege grounds. Discuss all evidentiary issues raised by the following: Wife’s statement in the joint meeting. Discuss. Attorney Smith’s testimony regarding Husband’s statements. Discuss. Attorney Smith’s handwritten notes. Discuss. Husband’s ex-wife’s testimony. Discuss. Answer according to the Federal Rules of Evidence.