Directors’ and officers’ (D&O) insurance policies are traditionally structured as “ABC” policies, comprised of Side A, B, and C coverage that together provide protection for the issuer and for directors and officers.  For SPACs, ABC polices differ from those of a traditional operating company with a balance sheet, and, as a result, some SPACs elect to purchase only Side A coverage.  Yelena Dunaevsky and Dan Berry of Woodruff Sawyer address D&O insurance policies for SPACs, the nuances and differences for SPACs, pricing and other considerations in this Woodruff Sawyer’s “Meet the Experts” series.