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Paloma,毕业于亚洲一流的翻译学院,擅长翻译各类与境外投资相关的法律文件。