Significant Accounting Policies (Tables) - Life Partners IRA Holder Partnership, Llc

12 Months Ended

Dec. 31, 2019

Entity Information [Line Items]

Condensed Balance Sheet

The following table presents summarized Trust financial data:

Balance Sheet Data:

	December 31 2019		December 31, 2018
Life insurance policies	$	172,242,734	$	186,251,760
All other assets	110,546,743		76,486,910
Total Assets	$	282,789,477	$	262,738,670
Total Liabilities	$	70,054,723	$	93,732,074
Net Assets	$	212,734,754	$	169,006,596

Condensed Income Statement

	December 31, 2019		December 31, 2018
Change in the fair value of life insurance policies	$	71,207,859	$	(62,215,770)
Other income	2,773,673		1,358,807
Total income (loss)	$	73,981,532	$	(60,856,963)
Total expenses	$	10,575,682	$	9,673,691
Net increase (decrease) in net assets resulting from operations	$	63,405,850	$	(70,530,654)