Page 47 - Civil Litigation

1. relate to compensation for the expert’s study or testimony;

2. identify facts or data that the party’s attorney provided and that the expert considered in forming
the opinions to be expressed; or

3. identify assumptions that the party’s attorney provided and that the expert relied on in forming
the opinions to be expressed. (See Rule 26[b][4][C].)

Worked performed (required). This, in part, addresses the requirement to disclose the basis and reasons
for fn 3 the expert witness’s opinions. This is known also as the foundation for opinions.

Basis for opinions (required). In combination with work performed, a description of the fundamental
principles used completes the requirement to report the basis and reasons for the expert witness’s opin-
ions.

Opinions (required). The practitioner must report all opinions to be expressed by testimony at trial. Fail-
ure to comply with the Federal Rules of Evidence may result in disqualification of the expert witness,
limitations on the expert testimony that can be given at trial, or, in severe cases, the exclusion of all tes-
timony.

Exhibits (required). The expert witness must include exhibits expected to be used during the trial to
summarize, support, or explain opinions.

Additionally, the following provision of Rule 26(e), Federal Rules of Civil Procedure, applies.

Rule 26. Duty to Disclose; General Provisions Governing Discovery, (e) Supplementing
Disclosures and Responses

(2) Expert Witness. For an expert whose report must be disclosed under Rule 26(a)(2)(B),
the party’s duty to supplement extends both to information included in the report and to
information given during the expert’s deposition. Any additions or changes to this infor-
mation must be disclosed by the time the party’s pretrial disclosures under Rule 26(a)(3)
are due.

fn 3 The practitioner should avoid describing his or her work in terms generally recognized as assurance services, such as
audit, review, and compilation, to avoid any confusion about the work performed.

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