All of the following are examples of non-insurance transfer EXCEPT:

• A. Subcontracting tasks to subcontractors to get rid of potential damages to construction equipment.
• B. Forming a captive to manage a companys risks.
• C. Instead of undertaking an activity as an individual, create a corporation that does the activity and become a stockholder in the corporation.
• D. Including an exculpatory clause in a leasing agreement.