As filed with the Securities and Exchange Commission on June 13, 2024. (Exact Name of Registrant as Specified in Its Charter) Registration No. 333-279347 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. (State or Other Jurisdiction of Incorporation or Organization) Delaware 6282 85-1210472 (Primary Standard Industrial Classification Code Number) 2101 Park Center Drive, Suite 200 Orlan ...

As filed with the Securities and Exchange Commission on May 30, 2024. Registration No. 333-279347 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 AMENDMENT NO. 1 TO FORM S-1 REGISTRATION STATEMENT UNDER Jay J. Jackson Chief Executive Officer Abacus Life, Inc. 2101 Park Center Drive, Suite 170 Orlando, Florida 32835 (800) 561-4148 (Name, Address, Including Zip Code, and Telephone Number, Including Area Code, of Agent for Service) Copies to: THE SECURITIES ACT OF 1933 Abacus Life, Inc. ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2024 OR o 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 Abacus Life, Inc. (Exact name of registrant as specified in its charter) Delaware 85-1210472 ...

As filed with the Securities and Exchange Commission on May 10, 2024. 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) Delaware 6282 85-1210472 (State or Other Jurisdiction of Incorporation or Organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) Orlando, Florida 32835 (8 ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) x ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2023 OR o 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 Abacus Life, Inc. (Exact name of registrant as specified in its charter) (State or other jurisdic ...

Table of Contents As filed with the Securities and Exchange Commission on February 9, 2024. Registration No. 333-276795 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) Delaware 6282 85-1210472 (State or Other Jurisdiction of Incorporation or Organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Id ...

Table of Contents As filed with the Securities and Exchange Commission on January 31, 2024. 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) (I.R.S. Employer Identification No.) 2101 ...

Revenue Growth - Total revenues for the three months ended September 30, 2023, were $21,120,930, a significant increase from $11,507,748 in the same period of 2022, representing an 83.5% growth[236] - Active management revenue for the nine months ended September 30, 2023, reached $39,921,061, compared to $28,411,475 for the same period in 2022, reflecting a 40.6% increase[236] - Active management revenue for the three months ended September 30, 2023, was $18,926,144, an increase of $7,800,641 or 70.1% compared to $11,125,503 in the same period of 2022[245] - Total active management revenue for the nine months ended September 30, 2023, was $39,921,061, an increase of $11,509,586 or 40.5% compared to $28,411,475 in the same period of 2022[248] - Total origination revenue reached $1,715,700 for the three months ended September 30, 2023, also a 100% increase from $0 in the prior year[251] - Related party origination revenue increased to $254,517 for the three months ended September 30, 2023, compared to $0 in the same period of 2022, marking a 100% increase[250] Profit and Loss - The company reported a gross profit of $17,755,973 for the three months ended September 30, 2023, compared to $9,752,854 in the same period of 2022, marking an increase of 82.5%[236] - For the three months ended September 30, 2023, net income attributable to Abacus Life, Inc. was $903,361, a decrease from $9,992,004 in the same period of 2022, representing a decline of 91.0%[237] - Adjusted Net Income for the three months ended September 30, 2023, was $9,168,357, a decrease of $1,187,099, or 11.5%, compared to the same period in 2022[308] - Adjusted Net Income for the nine months ended September 30, 2023, was $23,516,703, compared to $22,277,795 for the same period in 2022[309] - Net income for Abacus Life Inc. for the three months ended September 30, 2023, was $1,050,972, a decrease of 89.9% compared to $10,355,455 for the same period in 2022[329] Expenses - The cost of revenue for the three months ended September 30, 2023, was $3,364,957, up from $1,754,894 in the same period of 2022, which is an increase of 91.6%[236] - Sales and marketing expenses for the three months ended September 30, 2023, were $1,704,154, significantly higher than $14,905 in the same period of 2022[236] - General and administrative expenses, including stock-based compensation of $4,538,632, totaled $9,838,951 for the three months ended September 30, 2023, compared to $59,816 in the same period of 2022[236] - General and administrative expenses increased by $9,779,135, or 16,348.7%, to $9,838,951 for the three months ended September 30, 2023, largely due to stock-based compensation and legal consulting fees[264] - Interest expense was $2,679,237 for the three months ended September 30, 2023, compared to $0 for the same period in 2022, driven by the Owl Rock Credit Facility and other notes[279] Investment Performance - The unrealized loss on investments for the three months ended September 30, 2023, was $306,800, compared to a loss of $246,846 in the same period of 2022[236] - The unrealized loss on investments for the nine months ended September 30, 2023, decreased by $1,793,177, or 137.7%, totaling $(491,356) compared to a gain of $1,301,821 in the same period of 2022[270] - The company has not identified any impairment indicators for its equity investments in privately held companies, maintaining a carrying value of $1,650,000 as of September 30, 2023[361] - Abacus Life, Inc. has investments classified as available-for-sale securities, with a fair value approximating the carrying value of $1,000,000 as of September 30, 2023[362] Cash Flow and Financing - Cash used in operating activities for the nine months ended September 30, 2023, was $51,176,074, significantly higher than $6,395,331 used in the same period of 2022[341] - Financing activities generated $55,203,004 of net cash during the nine months ended September 30, 2023, compared to $12,069,661 in the same period of 2022, an increase of $43,133,343[344] - The company may seek additional equity or debt financing in the future to support revenue growth and expansion of active management and portfolio activities[340] - The company is obligated to provide financial support to the Providers, with significant contractual obligations including market-indexed notes totaling $12,900,291 as of September 30, 2023[345] Market and Growth Opportunities - The company has identified significant opportunities for growth in the life settlements industry, with a narrow portion of the potential market currently being captured[368] - Abacus expects to continue investing in technology and marketing infrastructure to support anticipated growth in the life settlements industry[369] Policy and Segment Performance - Total revenue for the active management segment increased by $7,800,641, or 70.1%, for the three months ended September 30, 2023, compared to the same period in 2022[296] - Total revenue for the originations segment increased by $10,214,489 for the three months ended September 30, 2023, with no revenue recorded prior to the Business Combination in June 2023[299] - The number of policies serviced increased by 106.9% to 904 in the nine months ended September 30, 2023, compared to 437 in 2022[316] - The value of policies serviced rose by 49.8% to $943,913,658 in 2023 from $630,312,740 in 2022[316]

Table of Contents As filed with the Securities and Exchange Commission on November 1, 2023. Registration No. 333-274553 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 AMENDMENT No. 3 THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) Delaware 6282 85-1210472 (State or Other Jurisdiction of Incorporation or Organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification No.) 2101 Park Center Drive ...

Washington, D.C. 20549 Table of Contents As filed with the Securities and Exchange Commission on October 30, 2023. Registration No. 333-274553 UNITED STATES SECURITIES AND EXCHANGE COMMISSION AMENDMENT No. 2 TO THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) Delaware 6282 85-1210472 (State or Other Jurisdiction of Incorporation or Organization) (Primary Standard Industrial FORM S-1 REGISTRATION STATEMENT UNDER (I.R.S. Employer Identification No.) Classific ...