An 831(b) Plan is meant to fill in the gaps of traditional insurance, not replace it. Policies can be written for under or uninsured risks that are often intangible and include brand protection, dispute resolution, business interruption, audit, political risk, cyber liabilities, third-party business interruption, employer liability, key employee loss, representations and warranties, credit defaults, directors and officers, supply chain interruption, professional liability, recall, storage custom warranties, protection plans, deductible reimbursement, dental warranties, tenant rent protection, accidental damage warranties, contract default and more.