Primary, Excess and Umbrella policies provide coverage beyond the limits of primary liability policies or drop down to provide specific coverages not afforded by the underlying primary liability policy. These policies can incorporate the same terms (follow form) as the coverage provided by the primary policy, but issues involving coverage gaps, application of self-insured retention (SIR), trigger of the duty to defend, loss allocation, and the duty to settle require expertise pertinent to the particular issues arising under excess and umbrella policies. Our understanding of the rights and obligations between primary and excess or umbrella insurers to the policyholder and other insurers under vertical or horizontal exhaustion of coverage doctrine enable us to achieve outstanding results for our clients.