STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net increase in net assets resulting from operations	$ 10,001,562	$ 12,740,804
Adjustments to reconcile net increase in net assets to net cash used in operations:
Change in fair value of life insurance policies	(12,626,320)	(15,761,303)
Change in assets and liabilities:
Prepaids and other assets	50,289	68,772
Assumed tax liability	0	(978,620)
Premium liability	(1,840,296)	(930,049)
Maturity liability	(516,246)	1,707,122
Accounts payable	31,929	410,826
Distribution payable	(90,506)	0
Accrued expenses	566,974	443,059
Net cash flows used in operating activities	(4,422,614)	(2,299,389)
Cash flows from investing activities:
Premiums paid on policies	(15,526,986)	(14,675,084)
Net proceeds from maturities of life settlements	28,268,110	24,915,775
Net cash flows provided by investing activities	12,741,124	10,240,691
Cash flows from financing activities:
Payments on notes payable	(916,667)	(4,916,667)
Net cash flows used in financing activities	(916,667)	(4,916,667)
Net increase in cash	7,401,843	3,024,635
Cash and cash equivalents, beginning of period	80,762,180	51,894,131
Cash and cash equivalents, end of period	88,164,023	54,918,766
Supplemental cash flow information:
Cash	923,338	849,024
Restricted cash and cash equivalents	87,240,685	54,069,742
Total cash and cash equivalents	88,164,023	54,918,766
Cash paid for interest	26,796	21,566
Life Partners IRA Holder Partnership, Llc
Cash flows from operating activities:
Net increase in net assets resulting from operations	5,136,847	8,443,237
Adjustments to reconcile net increase in net assets to net cash used in operations:
Income (Loss) from Equity Method Investments	(5,150,547)	(8,502,878)
Change in assets and liabilities:
Due to Life Partners Position Holder Trust	67,103	59,641
Net cash flows used in operating activities	53,403	0
Cash flows from financing activities:
Distributions to IRA Partnership unit holders	(53,403)	0
Net cash flows used in financing activities	(53,403)	0
Net increase in cash	0	0
Cash and cash equivalents, beginning of period	0	0
Cash and cash equivalents, end of period	0	0
Supplemental cash flow information:
Total cash and cash equivalents	$ 0	$ 0