opinion work productglossary / opinion work product Work product, tangible or intangible, that includes or reflects an attorney’s thoughts, such as impressions, theories, and conclusions.• Opinion work product is almost wholly immune from discovery. Fed. R. Evid. 26(b)(3). — Also termed core work product. 词条贡献者 资深译员Connie,国际知名法学院金融专业,擅长翻译各类与证券监管执法相关的法律文件。