STATEMENT OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income
Change in 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)
Expenses
Interest expense	861,738	3,278,635
Legal fees	2,207,395	2,037,630
Administrative and filing fees	1,036,086	988,026
Insurance	156,628	156,454
Professional fees	5,008,744	2,794,667
Other general and administrative	1,305,091	418,279
Total expenses	10,575,682	9,673,691
Net increase (decrease) in net assets resulting from operations	63,405,850	(70,530,654)
Life Partners IRA Holder Partnership, Llc
Income
Equity income (loss) from Life Partners Position Holder Trust	38,353,720	(48,588,366)
Expenses
Professional fees	34,992	125,170
Income tax expense	93,348	0
Net increase (decrease) in net assets resulting from operations	$ 38,225,380	$ (48,713,536)