The HANDLER statement marks  the  beginning  of  a  detached  handler.   A
  detached  handler  must  be  delimited  by  a HANDLER statement and an END
  HANDLER statement.

  Example

  HANDLER err_hand
      IF ERR = 50 THEN PRINT "INSUFFICIENT DATA"
         RETRY
         ELSE EXIT HANDLER
      END IF
  END HANDLER

1  –  Syntax

      HANDLER handler-name