Abstract: Systems and methods for distributing and mitigating financial risk among a number of entities are provided. Among several implementations of methods implemented by a computer, one embodiment of a computer-implemented method includes establishing an insurance plan for one or more client groups, each client group comprising one or more members. The method also includes creating at least three layers of financial responsibility within the insurance plan. Each layer of financial responsibility defines an entity responsible for payment of insurance claims within the respective layer. In some implementations, the insurance plan may include an agreement that at least a minimum percentage of the members of each client group participate in one or more wellness programs.