All terms

Legal Terms: W

Federal & State Law Editorial TeamLast reviewed: April 2026

W-2

tax

A form issued by employers reporting an employee's annual wages and the amount of taxes withheld from their paycheck.

Waiver

general

The voluntary and intentional relinquishment of a known right, claim, or privilege.

Waiver of Inadmissibility

immigration

A discretionary form of relief allowing certain inadmissible noncitizens to be admitted or adjust status, typically requiring a showing of extreme hardship to a qualifying U.S.-citizen or LPR relative.

Waiver of Service

civil procedure

A defendant's agreement under Rule 4(d) to waive formal service in exchange for additional time to respond and avoidance of process-server costs.

Ward

family

A person, especially a minor or incapacitated adult, who is under the protection of a court-appointed guardian.

Warrant

criminal

A court order authorizing law enforcement to take a specific action, such as arresting a person (arrest warrant) or searching a location (search warrant).

Warrant

securities

A financial instrument issued by a company that gives the holder the right, but not the obligation, to purchase the company's stock at a specific price before expiration.

Warranty

contracts

A guarantee or assurance about the quality, condition, or performance of a product or property. Can be express (stated) or implied (by law).

Warranty Deed

real estate

A deed in which the grantor guarantees that they hold clear title to the property and have the right to sell it, providing the highest level of buyer protection.

Waterfall Distribution

business

A tiered distribution structure that allocates cash flows among investors and sponsors in a specified order, often involving return of capital, preferred return, catch-up, and carried interest tiers.

Weighted Average

business

A common anti-dilution formula that adjusts the conversion price based on both the new issuance price and the number of shares issued relative to existing shares.

Wetlands

environmental

Areas saturated by surface or groundwater sufficient to support vegetation adapted for life in saturated soil conditions, protected under the Clean Water Act and other environmental laws.

Wharton's Rule

criminal procedure

A rule that an agreement by two persons to commit an offense that inherently requires two participants cannot be prosecuted as a conspiracy.

Whistleblower

employment

A person who reports illegal, unethical, or fraudulent activity within an organization, often protected from retaliation by federal and state laws.

Whistleblower Protection

employment

Federal and state laws protecting employees from retaliation for reporting illegal activity, fraud, safety violations, or other wrongdoing by their employer.

White Knight

business

A friendly acquirer sought by a target company facing a hostile takeover to provide a more favorable alternative transaction.

Wholly-Owned Subsidiary

business

A subsidiary in which the parent company owns 100% of the outstanding equity, allowing full consolidation for accounting and tax purposes.

Will

estate

A legal document expressing a person's wishes regarding the distribution of their property after death and the care of any minor children.

Will Contest

estate planning

A formal proceeding challenging the validity of a will on grounds such as lack of capacity, undue influence, fraud, or improper execution.

Willful Infringement

ip

Intentional infringement of a patent despite knowledge of the patent and its applicability, which can result in enhanced damages up to three times actual damages.

Willful Infringement

intellectual property

Copyright or trademark infringement committed with knowledge that the conduct constituted infringement or with reckless disregard for the rights holder, supporting enhanced damages.

Willful Patent Infringement

intellectual property

Patent infringement committed despite an objectively high likelihood that the actions constituted infringement, supporting enhanced damages up to three times the actual damages under 35 U.S.C. Section 284.

Williams Act

securities

A 1968 federal law amending the Securities Exchange Act to require disclosure of information relating to tender offers and large share acquisitions.

Withdrawal Defense

criminal procedure

An affirmative defense to conspiracy and similar offenses requiring the defendant to renounce the criminal purpose and take affirmative steps to defeat it.

Withholding

tax

The amount of federal, state, or local income tax that an employer deducts from an employee's wages and remits directly to the government.

Withholding of Removal

immigration

A mandatory form of protection prohibiting removal of a foreign national to a country where their life or freedom would be threatened on account of a protected ground.

Withholding of Removal

immigration

A mandatory form of protection barring removal to a country where the applicant's life or freedom would be threatened on a protected ground, with a higher burden of proof than asylum but without a path to permanent residence.

Witness

evidence

A person who testifies under oath in a legal proceeding, providing firsthand knowledge of facts relevant to the case.

Witnessed Will

estate planning

The standard form of will, signed by the testator in the presence of (typically) two disinterested witnesses who then sign attesting to the testator's signature and capacity.

Work for Hire

ip

A doctrine under copyright law in which the employer, rather than the employee, is considered the author and owner of a work created within the scope of employment.

Work for Hire

intellectual property

A work created by an employee within the scope of employment, or a specially commissioned work falling within one of nine statutory categories with a written agreement, in which the employer or commissioning party is the author and copyright owner.

Work Product Doctrine

evidence

A legal protection preventing discovery of materials prepared by or for an attorney in anticipation of litigation, including mental impressions, conclusions, and legal theories.

Work Product Doctrine

evidence

A protection for materials prepared by or for an attorney in anticipation of litigation, distinct from attorney-client privilege and codified in part by FRCP 26(b)(3).

Work Release

criminal procedure

A program allowing inmates to leave a correctional facility during the day for approved employment while returning to custody at night.

Workers Compensation

employment

A state-mandated insurance program providing benefits to employees who suffer work-related injuries or illnesses, regardless of fault.

Workers' Compensation

employment

A state-mandated insurance system providing benefits to employees who suffer work-related injuries or illnesses, regardless of fault.

Workforce Training

healthcare

A HIPAA administrative safeguard requiring covered entities to provide training to all workforce members on policies and procedures regarding the handling of protected health information.

Workplace Safety

employment

The policies, procedures, and practices designed to protect the health and safety of employees in the workplace, regulated primarily by OSHA.

Workstation Security

healthcare

A HIPAA Security Rule physical safeguard requiring covered entities to implement policies and procedures for the proper use of and access to workstations handling electronic protected health information.

Writ

courts

A formal written order issued by a court directing a person or entity to perform or refrain from performing a specific act.

Writ of Certiorari

civil procedure

The discretionary order by which the U.S. Supreme Court agrees to review a lower court decision, granted in a small fraction of petitions filed.

Writ of Execution

civil procedure

A court order directing a law enforcement officer to enforce a judgment, typically by seizing and selling the debtor's property.

Writ of Mandamus

civil procedure

A court order commanding a government official or body to perform a legally required duty.

Written Deposition

civil procedure

A deposition under Rule 31 in which questions are submitted in writing in advance and read to the witness by an officer, less commonly used than oral depositions.

Written Description

ip

A patent law requirement that the specification must convey to those skilled in the art that the inventor had possession of the claimed invention at the time of filing.

Wrongful Death

tort

A civil action brought by the survivors or estate of a person who died due to another party's negligent or intentional act.

Wrongful Termination

employment

The firing of an employee in violation of federal or state law, an employment contract, or public policy.

Wrongful Termination

employment

The discharge of an employee in violation of a contract, public policy, or anti-discrimination statute.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.