An 831(b) plan provides stability against changes in the commercial insurance market by allowing businesses to self-insure and set aside tax-deferred funds for risks not covered by traditional insurance. This self-reliance is crucial, especially during the current hardening of the property and casualty (P&C) market, where premiums are rising and coverage options are becoming more restrictive. As insurers exit certain markets, businesses can use 831(b) Plans to manage specific risks like data breaches, supply chain interruptions, business interruptions from pandemics, deductible reimbursement, and many more under or uninsured risks. This ensures they maintain cash flow and avoid relying on unpredictable government bailouts. By customizing coverage, these plans offer a more reliable alternative to traditional insurance, enhancing business resilience in volatile market conditions.