The Association of Corporate Counsel (ACC) called for documents in Schaeffler vs United States to be protected under the doctrine of attorney-client privilege. Citing an earlier ruling in United States vs Adlman, which protects documents related to prospective litigation even if created to assist with a business decision, ACC called on the US Court of Appeals for the Second Circuit to uphold this precedent. The move followed a lower court ruling that the that Ernst & Young documents relating to tax analyses about Schaeffler Groups' takeover of Continental AG were not protected. ACC has asked for the reversal of the district court's decision on a subpoena ordering Ernst & Young to produce the documents in question.