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 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Life Settlement Contract

 -URI http://asc.fasb.org/extlink&amp;oid=6516907



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 325

 -SubTopic 30

 -Section 50

 -Paragraph 8

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6385267&amp;loc=d3e42732-111610



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