A common issue in directors and officers insurance coverage disputes is the allocation of loss between covered and uncovered insureds and/or claims. This issue can arise when some of the defendants in a lawsuit are not "insureds" under the policy—for example, the policy provides coverage for only directors and officers, and the corporation is also named as a defendant in the lawsuit for which coverage is sought—or when some of the claims in a lawsuit are arguably not covered—for example, when the plaintiff alleges that some of the director's or officer's actions were taken in a non-insured capacity. When these issues arise, insurers often claim that loss (including defense costs and settlement amounts) must be allocated between covered and uncovered insureds or claims.