Large companies with strong financial conditions may opt to forgo purchasing Side B (coverage for claims made against directors or officers that are indemnified by the company) and Side C (coverage for claims made directly against a company) D&O coverages in favor of funding out-of-pocket losses they can legally indemnify. Corporations may prefer to pay these costs rather than face a rock-hard D&O insurance market and the seemingly "deny first and ask questions later" attitude of many claims handlers nowadays, or go through the hassle of creating a trust or other alternative arrangement for indemnification.