BALANCE SHEET - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Assets
Cash	$ 772,800	$ 672,138
Maturities receivable	29,547,497	24,111,204
Prepaids and other assets	237,066	481,575
Restricted cash and cash equivalents	79,989,380	51,221,993
Life insurance policies	172,242,734	186,251,760
Total assets	282,789,477	262,738,670
Liabilities [Abstract]
Notes payable	25,771,182	42,568,117
Assumed tax liability	0	1,957,240
Premium liability	33,183,289	33,189,624
Maturity liability	8,259,865	14,253,643
Accounts payable	216,169	643,472
Distributions payable	341,568	0
Accrued expenses	2,282,650	1,119,978
Commitments and Contingencies
Total liabilities	70,054,723	93,732,074
Net Assets	212,734,754	169,006,596
Life Partners IRA Holder Partnership, Llc
Assets
Investment in Life Partners Position Holder Trust	128,442,454	102,164,149
Total assets	128,442,454	102,164,149
Liabilities [Abstract]
Distributions payable	234,292	0
Due to the Life Partners Position Holder Trust	54,740	160,691
Total liabilities	289,032	160,691
Net Assets	$ 128,153,422	$ 102,003,458