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STATEMENT OF CHANGES IN NET ASSETS - USD ($)
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Increase (Decrease) in Stockholders' Equity [Roll Forward]    
Net assets, beginning of year $ 169,006,596 $ 238,941,388
Conversion of debt to units 322,323 595,862
Distributions to unit holders (20,000,015) 0
Net increase (decrease) in net assets resulting from operations 63,405,850 (70,530,654)
Net assets, end of year 212,734,754 169,006,596
Life Partners IRA Holder Partnership, Llc    
Increase (Decrease) in Stockholders' Equity [Roll Forward]    
Net assets, beginning of year 102,003,458 150,716,994
Distributions to unit holders (12,075,416) 0
Net increase (decrease) in net assets resulting from operations 38,225,380 (48,713,536)
Net assets, end of year $ 128,153,422 $ 102,003,458