Table of Contents As filed with the Securities and Exchange Commission on September 29, 2023. Registration No. 333-273411 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 AMENDMENT No. 2 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) (State or Other Jurisdiction of Incorporation or Organization) Delaware 6282 85-1210472 (Primary Standard Industrial Classification Code Number) 2101 Park Center ...

Table of Contents As filed with the Securities and Exchange Commission on September 29, 2023. Registration No. 333-274553 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 AMENDMENT No. 1 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) (State or Other Jurisdiction of Incorporation or Organization) Delaware 6282 85-1210472 (Primary Standard Industrial Classification Code Number) 2101 Park Center ...

Table of Contents As filed with the Securities and Exchange Commission on September 15, 2023. Registration No. 333- UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) (State or Other Jurisdiction of Incorporation or Organization) Delaware 6282 85-1210472 (Primary Standard Industrial Classification Code Number) 2101 Park Center Drive, Suite 170 Orlando ...

Table of Contents As filed with the Securities and Exchange Commission on September 15, 2023. Registration No. 333-273411 UNITED STATES SECURITIES AND EXCHANGE COMMISSION (Exact Name of Registrant as Specified in Its Charter) (State or Other Jurisdiction of Incorporation or Organization) Delaware 6282 85-1210472 (Primary Standard Industrial Classification Code Number) 2101 Park Center Drive, Suite 170 Washington, D.C. 20549 AMENDMENT 1 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abac ...

Revenue Growth - Total revenue for the three months ended June 30, 2023, was $11,378,765, an increase from $8,398,901 in the same period of 2022, representing a growth of approximately 35.5%[222] - Active management revenue for the six months ended June 30, 2023, reached $20,994,917, up from $17,285,971 in 2022, reflecting a growth of about 21.5%[222] - Total active management revenue for the six months ended June 30, 2023, was $20,994,917, an increase of $3,708,946, or 21%, compared to the same period in 2022[234] - Active management revenue increased by $3,044,920, or 38.2%, for the three months ended June 30, 2023, driven by maturities of policies accounted for under the investment method[231] - Total revenue for the portfolio servicing segment decreased by $65,056, or 16%, for the three months ended June 30, 2023, compared to the same period in 2022[278] - Total revenue for the portfolio servicing segment decreased by $400,270, or 40%, for the six months ended June 30, 2023, compared to the same period in 2022[279] Profitability - Gross profit for the three months ended June 30, 2023, was $10,405,365, compared to $7,732,782 in 2022, indicating an increase of approximately 34.5%[222] - Gross profit increased by $2,672,584, or 35%, for the three months ended June 30, 2023, driven by a decrease in cost of revenue and an expansion in the active management business, which contributed to a revenue increase of $3,044,920, or 38%[239] - Gross profit from the active management segment increased by $3,029,591, or 40.7%, for the three months ended June 30, 2023, compared to the same period in 2022[280] - Gross profit for the six months ended June 30, 2023, increased by $3,931,800, or 24%, primarily due to a decrease in cost of revenue and an increase in revenues from the active management business[240] - Gross profit from the portfolio servicing segment decreased by $424,188, or 151%, for the three months ended June 30, 2023, compared to the same period in 2022[278] - Gross profit from the portfolio servicing segment decreased by $834,880, or 125%, for the six months ended June 30, 2023, compared to the same period in 2022[279] Expenses - Total operating expenses for the three months ended June 30, 2023, were $2,034,771, a decrease from $2,398,996 in 2022, representing a decline of about 15.2%[222] - Cost of revenue (excluding depreciation) increased by $307,281, or 46%, for the three months ended June 30, 2023, compared to the same period in 2022, primarily due to increased payroll expenses[237] - General, administrative, and other expenses increased by $572,040, or 10,403%, for the three months ended June 30, 2023, due to costs associated with launching new income funds and other consolidated entities[246] - General, administrative, and other expenses increased by $627,726, or 97%, for the six months ended June 30, 2023, related to various expenses including payroll and insurance costs[247] - Sales and marketing expenses decreased by $335,657, or 33%, for the three months ended June 30, 2023, attributed to a reduction in advertising costs[242] Income and Loss - Net income attributable to Abacus Life, Inc. for the six months ended June 30, 2023, was $14,835,648, up from $11,515,698 in 2022, marking a growth of around 28.5%[223] - The company reported a net loss of $318,098 for the three months ended June 30, 2023, compared to a net loss of $90,243 in the same period of 2022[335] - Provision for income taxes increased by $1,064,439, or 886%, for the three months ended June 30, 2023, compared to the same period in 2022, mainly due to taxable income of $7,081,252[271] Cash Flow - Net cash used in operating activities was $38,364,171 for the six months ended June 30, 2023, compared to $4,751,170 for the same period in 2022[294] - Financing activities generated $35,983,097 of net cash for the six months ended June 30, 2023, compared to $7,744,154 for the same period in 2022[297] - Net cash used in operating activities for the six months ended June 30, 2023, was $(24,292), a significant improvement from $(452,367) in the same period of 2022[382] - Investing activities used $(182,528) of net cash in the first half of 2023, compared to $(35,687) in 2022, primarily due to property and equipment purchases[383] - Financing activities resulted in a net cash outflow of $(443,694) for the six months ended June 30, 2023, compared to $(671,726) in 2022, mainly due to member distributions[386] Policy Management - The number of policies serviced increased to 819 in the six months ended June 30, 2023, up 85.7% from 441 in the same period in 2022[288] - The value of policies serviced rose to $1,823,437,795, an increase of 180.3% compared to $650,461,869 in the same period in 2022[288] - The company originated 38 policies for the Nova Funds with a total value of approximately $56,688,680 for the three months ended June 30, 2023, compared to 92 policies valued at $102,307,954 in the same period of 2022[341] Market and Operational Insights - The life settlements industry captures only a narrow portion of the potential market, indicating significant growth opportunities for Abacus[330] - Abacus operates in 49 states and the District of Columbia, holding licenses in 43 jurisdictions, with no current plans to enter Alaska[331] - Global macroeconomic factors, such as inflation and regulatory policies, may impact the timing and volume of transactions[333] - Abacus aims to enhance its technology and marketing infrastructure to support expected growth in the life settlements market[332] - The company has shifted its focus towards directly acquiring life insurance policies since 2021, leading to rapid growth in this segment[210] Financing and Debt - Management plans to seek additional equity or debt financing to support future capital requirements related to revenue growth and expansion of active management services[292] - As of June 30, 2023, the outstanding principal amount of LMATTS 2024 notes is $9,866,900, designed to provide upside exposure to the S&P 500 Index with a 40% downside protection feature[298] - The fair value of secured borrowings for LMA Income Series, LP as of June 30, 2023, is $22,124,676, while for LMA Income Series II, LP, it is $20,041,851[302][314]

Table of Contents As filed with the Securities and Exchange Commission on July 25, 2023. Registration No. 333- UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) (State or Other Jurisdiction of Incorporation or Organization) Delaware 6282 85-1210472 (Primary Standard Industrial (I.R.S. Employer Identification No.) Classification Code Number) 2101 Park ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2023 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File No. 001-39403 East Resources Acquisition Company (Exact name of registrant as specified in its charter) (State or other jurisdiction of incorp ...

(Exact name of Registrant as specified in its Charter) UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2022 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM TO Commission File Number 001-39403 East Resources Acquisition Company | Delaware | 85-1210472 | | --- | --- ...