The waistcoats worn with white- and black- tie are different from standard daytime single-breasted waistcoats, being much lower in cut (with three buttons or four buttons, where all are fastened). The much larger expanse of shirt compared to a daytime waistcoat allows more variety of form, with "U" or "V" shapes possible, and there is large choice of outlines for the tips, ranging from pointed to flat or rounded. The colour normally matches the tie, so only black barathea wool, grosgrain or satin and white marcella, grosgrain or satin are worn, although white waistcoats used to be worn with black tie in early forms of the dress.
Waiters, sometimes also waitresses, and other people working at white-tie events, to distinguish themselves from guests, sometimes wear gray tie, which consists of the dress coat of white tie (a squarely cut away tailcoat) with the black waistcoat and tie of black tie
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