or tangible thing; (2) it must be prepared in anticipation of litigation; and (3) it must be prepared by or for a party, or by or for its representative. See, e.g. Holmes v. Pension Plan of Bethlehem Steel Corp., 213 F.3d 124, 138 (3d.Cir.2000). “[TJhere is no work product immunity for documents prepared in the ordinary course of business prior to the commencement of litigation.” Tayler v. Travelers Ins. Co., 183 F.R.D. 67, 70 (N.D.N.Y.1998). There are two types of work product recognized, ordinary work product and opinion work product. Generally, opinion work product, including the mental impressions, conclusions, opinions, or legal theories of an attorney, is entitled to nearly absolute protection. Holmgren v. State Farm Mutual Auto. Ins. Co., 976 F.2d 573, 577 (9th Cir.1992) (<HOLDING>). Ordinary work product, by contrast, is
holding that the protection of the work product rule continues after litigation has terminated holding that the party asserting work product protection has the burden of establishing that the doctrine applies recognizing exceptions to immunity holding opinion work product to be absolutely protected holding that opinion work product is entitled to nearly absolute protection with limited exceptions