BALANCE SHEETS - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Assets
Cash	$ 923,338	$ 772,800
Maturities receivable	22,853,083	29,547,497
Prepaids and other assets	186,777	237,066
Restricted cash and cash equivalents	87,240,685	79,989,380
Life insurance policies	178,822,344	172,242,734
Total assets	290,026,227	282,789,477
Liabilities
Notes payable	24,881,214	25,771,182
Premium liability	31,342,993	33,183,289
Maturity liability	7,743,619	8,259,865
Accounts payable	248,098	216,169
Distributions payable	251,062	341,568
Accrued expenses	2,822,925	2,282,650
Commitments and Contingencies (Note 2)
Total liabilities	67,289,911	70,054,723
Net assets	222,736,316	212,734,754
Life Partners IRA Holder Partnership, Llc
Assets
Investment in Life Partners Position Holder Trust	133,593,001	128,442,454
Total assets	133,593,001	128,442,454
Liabilities
Distributions payable	180,889	234,292
Due to the Life Partners Position Holder Trust	121,843	54,740
Total liabilities	302,732	289,032
Net assets	$ 133,290,269	$ 128,153,422