Consulting physician’s evaluation and assessment of a patient’s condition to assist in determining whether a proposed elective surgical procedure recommended by the first physician is necessary. Some insurance plans mandate a second opinion before the surgery is done, and if not performed, reimbursement may be reduced or denied. A voluntary program informs the patient that a second opinion will be reimbursed by the plan. Some plans have a list of surgical procedures that require a second opinion. Also called second surgical opinion (SSO) .