STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities:
Net increase (decrease) in net assets resulting from operations	$ 63,405,850	$ (70,530,654)
Adjustments to reconcile net increase in net assets to net cash used in operations:
Change in fair value of life insurance policies	(71,207,859)	62,215,770
Change in assets and liabilities:
Prepaids and other assets	244,509	(399,872)
Assumed tax liability	(1,957,240)	(286,062)
Premium liability	(6,335)	2,963,895
Maturity liability	(5,993,778)	(9,390,293)
Accounts payable	(427,303)	608,965
Assumed liabilities	0	(18,293)
Distributions payable	341,568	0
Accrued expenses	1,215,292	625,448
Net cash flows used in operating activities	(14,385,296)	(14,211,096)
Cash flows from investing activities:
Premiums paid on life settlements	(44,748,742)	(56,655,499)
Net proceeds from maturity of life settlements	124,529,334	75,656,086
Net cash flows provided by investing activities	79,780,592	19,000,587
Cash flows from financing activities:
Payments on notes payable	(16,527,232)	(31,000,000)
Distributions to unit holders	(20,000,015)	0
Net cash flows used in financing activities	(36,527,247)	(31,000,000)
Net increase (decrease) in cash	28,868,049	(26,210,509)
Cash and cash equivalents, beginning of year	51,894,131	78,104,640
Cash and cash equivalents, end of year	80,762,180	51,894,131
Supplemental cash flow information:
Total cash and cash equivalents	80,762,180	78,104,640
Cash paid for interest	1,048,103	3,177,567
Life Partners IRA Holder Partnership, Llc
Cash flows from operating activities:
Net increase (decrease) in net assets resulting from operations	38,225,380	(48,713,536)
Adjustments to reconcile net increase in net assets to net cash used in operations:
Change in Investment in Life Partners Position Holder Trust	(38,353,720)	48,588,366
Change in assets and liabilities:
Distributions payable	234,292	0
Increase (Decrease) in Due to Related Parties	(105,952)	125,170
Net cash flows used in operating activities	0	0
Cash flows from investing activities:
Proceeds From Capital Distributions Received	12,075,416	0
Net cash flows provided by investing activities	12,075,416	0
Cash flows from financing activities:
Distributions to unit holders	(12,075,416)	0
Net cash flows used in financing activities	(12,075,416)	0
Net increase (decrease) in cash	0	0
Cash and cash equivalents, beginning of year	0	0
Cash and cash equivalents, end of year	0	0
Supplemental cash flow information:
Total cash and cash equivalents	$ 0	$ 0