In recent years, as lawyers have played an increasing role in corporate decision-making, privileged information has become central to investigations. This is especially true in investigations relating to disclosure issues, in which attorney advice on the disclosure is critical to understanding the facts and is often a potential defense to any claim. There may be situations in which the corporate and individual employee views on the use of the privileged information in connection with the matter and the waiver of the privilege are aligned. Both may agree that a waiver is appropriate, or not.