Health Care Sharing Ministries Litigation


26 U.S.C. sec. 5000A(d)(2)(B) [see also IRS regulation 1.5000A-3(b)]

(B) Health care sharing ministry

(i) In general

Such term shall not include any individual for any month if such individual is a member of a health care sharing ministry for the month.

(ii) Health care sharing ministryThe term “health care sharing ministry” means an organization—


which is described in section 501(c)(3) and is exempt from taxation under section 501(a),


members of which share a common set of ethical or religious beliefs and share medical expenses among members in accordance with those beliefs and without regard to the State in which a member resides or is employed,


members of which retain membership even after they develop a medical condition,


which (or a predecessor of which) has been in existence at all times since December 31, 1999, and medical expenses of its members have been shared continuously and without interruption since at least December 31, 1999, and


which conducts an annual audit which is performed by an independent certified public accounting firm in accordance with generally accepted accounting principles and which is made available to the public upon request.

Proposed regulations, 85 Fed. Reg. 35398 (June 10, 2020)


Christianity Today commentary (on Aliera/Trinity)
Cheatwood v. Christian Brothers Services, No. 2:16-cv-2946 (D. Ariz.)
Order denying motion to dismiss, April 6, 2017
Cheatwood stipulation for dismissal with prejudice, July 17, 2018
Duncan v. Aliera Companies, No. 2:20-cv-867 (E.D. Cal.)
Plaintiffs’ additional authority (Kelly, W.D. Mo.), December 1, 2020
Aliera response to plaintiffs’ additional authority, December 31, 2020
Plaintiffs’ opposition to motion to strike, January 11, 2021
Plaintiffs’ additional authority (Kelly, W.D. Mo.), February 23, 2021
02/24/2021 61 MINUTE ORDER issued by Courtroom Deputy M. Krueger for District Judge Troy L. Nunley on 2/24/2021: The Court hereby GRANTS Plaintiffs’ Motion for Leave to File Second Additional Supplemental Authority (ECF No. 60 ) (Text Only Entry) (Krueger, M) (Entered: 02/24/2021)
Defendants’ supplemental authority (Harris, E.D. Wis.), March 1, 2021
Plaintiffs’ supplemental authority (Smith, Colorado), April 21, 2021
Defendants’ response to plaintiffs’ supplemental authority, May 13, 2021
Larson v. Aliera Companies, No. 1:20-cv-102 (D. Colo.)
Smith v. Aliera Companies, No. 1:20-cv-2130 (D. Colo.)
Defendants’ notice of related case (Larson), August 5, 2020
11/30/2020 57 MINUTE ORDER re: 56 Letter filed by OneShare Health, LLC, Trinity Healthshare, Inc., Aliera Companies, Inc. The Court authorizes defendant to file a motion to stay discovery and pretrial proceedings pending resolution of the arbitration issue. Before filing, however, counsel are directed to confer again to determine whether plaintiffs will agree to a stay. The Court does not wish to receive and spend time on unnecessary motions. By Judge R. Brooke Jackson on 11/30/2020. Text Only Entry (rbjsec. ) (Entered: 11/30/2020)
Smith Larson plaintiffs’ notice of additional authority (Kelly, W.D. Mo.), December 1, 2020
Aliera’s response re additional authority, December 31, 2020
Smith reply, January 11, 2021
Plaintiffs’ notice of additional authority (Kelly, W.D. Mo.), February 23, 2021
Defendants’ notice of additional authority (Harris, E.D. Wis.), March 1, 2021
Order denying motion to compel arbitration, April 16, 2021
Defendants’ motion to alter/amend, May 11, 2021
Aliera notice of appeal, May 14, 2021 (omitting 2 other notices of appeal)
Tenth Circuit #s 21-1185/1186/1187
Plaintiffs’ response to motion to alter/amend, June 1, 2021
Tenth Circuit abatement order, June 1, 2021
Kelly v. Aliera Companies, No. 3:20-cv-5038 (W.D. Mo.).
Order denying motion to stay and motion to compel arbitration, November 23, 2020
Eighth Circuit # 20-3702, 20-3709
Briefing schedule, December 29, 2020
Aliera’s notice re mediator, January 8, 2021
Plaintiffs’ opposition to motion to alter or amend, January 8, 2021
Plaintiffs’ opposition to motion to stay, January 8, 2021
Aliera reply supporting alter or amend, January 22, 2021
Aliera reply supporting stay, January 22, 2021
Eighth Circuit unopposed stay order, January 25, 2021
Order denying motion to alter or amend, January 28, 2021
Order reinstating briefing, February 10, 2021
Amended notices of appeal, February 10, 2021
Aliera opening brief, March 11, 2021
Plaintiffs’ appellees’ brief, April 27, 2021
Aliera reply brief, June 1/2, 2021
Jackson v. Aliera Companies, No. 2:19-cv-1281 (W.D. Wash.)
Order denying motion to dismiss, May 26, 2020
Order denying motion to compel arbitration, July 20, 2020
Plaintiffs’ motion for partial summary judgment, September 3, 2020
Order reconsidering arbitration ruling, October 6, 2020
Order compelling arbitration and staying proceedings, November 20, 2020
Harris v. Aliera Healthcare, No. 2:20-cv-492 (E.D. Wis.)
Notice of removal, including complaint, March 26, 2020
Motion to compel arbitration, April 2, 2020
Opposition to arbitration, April 23, 2020
Reply supporting arbitration, May 7, 2020
Order, February 26, 2021
Georgia receivership case, Aliera Healthcare v. Anabaptist Healthshare, 355 Ga.App. 381 (2020)
New Jersey orders, 2020
New York orders, 2020
Washington State orders, 2019-20
Aliera and Trinity investigations: aliera-investigation-report_0
OneShare: 5013