STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income
Change in fair value of life insurance policies	$ 12,626,320	$ 15,761,303
Other income	259,123	196,835
Total income	12,885,443	15,958,138
Expenses
Interest expense	213,311	302,058
Administrative and filing fees	258,750	250,000
Legal fees	811,112	834,021
Professional fees	1,502,110	1,691,620
Other general and administrative	98,598	139,635
Total expenses	2,883,881	3,217,334
Increase in net assets resulting from operations	10,001,562	12,740,804
Life Partners IRA Holder Partnership, Llc
Income
Equity income from Life Partners Position Holder Trust	5,150,547	8,502,878
Expenses
Professional fees	13,700	18,461
State and local taxes	0	41,180
Increase in net assets resulting from operations	$ 5,136,847	$ 8,443,237