Settlement Programs — programs operated by various government agencies, such as the U.S. Internal Revenue Service (IRS) and the U.S. Department of Labor (DOL), for the purpose of resolving disputes without resorting to litigation. For example, employees and employers can voluntarily agree to settle claims pertaining to employee benefit programs, using settlement programs. Accordingly, fiduciary liability insurance policies often contain specific policy provisions and separate, additional limits that apply to the resolution of claims using settlement programs. The purpose of this approach is to encourage resolution of claims under such programs because it is likely to reduce total indemnity and defense costs.