abl-20231231

0001814287-24-000036.txt : 20240612 0001814287-24-000036.hdr.sgml : 20240612 20240612170820 ACCESSION NUMBER: 0001814287-24-000036 CONFORMED SUBMISSION TYPE: 10-K/A PUBLIC DOCUMENT COUNT: 20 CONFORMED PERIOD OF REPORT: 20231231 FILED AS OF DATE: 20240612 DATE AS OF CHANGE: 20240612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Abacus Life, Inc. CENTRAL INDEX KEY: 0001814287 STANDARD INDUSTRIAL CLASSIFICATION: INVESTMENT ADVICE [6282] ORGANIZATION NAME: 02 Finance IRS NUMBER: 851210472 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-39403 FILM NUMBER: 241039203 BUSINESS ADDRESS: STREET 1: 2101 PARK CENTER DRIVE, SUITE 200 CITY: ORLANDO STATE: FL ZIP: 32835 BUSINESS PHONE: (800) 561-4148 MAIL ADDRESS: STREET 1: 2101 PARK CENTER DRIVE, SUITE 200 CITY: ORLANDO STATE: FL ZIP: 32835 FORMER COMPANY: FORMER CONFORMED NAME: East Resources Acquisition Co DATE OF NAME CHANGE: 20200605 10-K/A 1 abl-20231231.htm 10-K/A abl-20231231

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K/A

(Amendment No. 2)

(Mark One)


x			ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2023


o			TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _____ to _____

Commission file number 001-39403

Abacus Life, Inc.

(Exact name of registrant as specified in its charter)


Delaware			85-1210472
(State or other jurisdiction of incorporation or organization)			(I.R.S. Employer Identification No.)

2101 Park Center Drive, Suite 200 Orlando Florida			32835
(Address of Principal Executive Offices)			(Zip Code)

(800) 561-4148

Registrant's telephone number, including area code

Securities registered pursuant to Section 12(b) of the Act:


Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common stock, par value $0.0001 per share	ABL	The NASDAQ Stock Market LLC
Warrants, each whole warrant exercisable for one share of common stock at an exercise price of $11.50 per share	ABLLW	The NASDAQ Stock Market LLC
9.875% Fixed Rate Senior Notes due 2028	ABLLL	The NASDAQ Stock Market LLC

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes ☐ No x

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No x

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports); and (2) has been subject to such filing requirements for the past 90 days. Yes x No o

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be

submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such

shorter period that the registrant was required to submit such files). Yes x No o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer”, “accelerated

filer”, “smaller reporting company”, and "emerging growth company" in Rule 12b-2 of the Exchange Act.:


Large accelerated filer	o	Accelerated filer	o
Non-accelerated filer	x	Smaller reporting company	x
		Emerging growth company	x

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. x

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. ☐

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes o No x

APPLICABLE ONLY TO REGISTRANTS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. o Yes o No

APPLICABLE ONLY TO CORPORATE ISSUERS:

The aggregate market value of shares of common stock held by non-affiliates at June 30, 2023, was $11,651,731.

The registrant had 63,984,567 shares of common stock, $0.0001 par value per share, outstanding as of June 7, 2024.

EXPLANATORY NOTE

Abacus Life, In. (the “Company”) is filing this Amendment No. 2 on Form 10-K/A (the “Amended 10-K No. 2”) to amend the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023, originally filed with the Securities and Exchange Commission (the “SEC”) on March 21, 2024 (the “Original 10-K”), as amended by that Amendment No. 1 to the Annual Report on Form 10-K/A for the fiscal year ended December 31, 2023 (the “Amended 10-K”), filed with the SEC on May 20, 2024, to update Item 15. to add the Consent of the Independent Registered Public Accounting Firm for their report on the financial statements of Abacus Settlements, LLC, a predecessor of the Company, that was inadvertently omitted from the Amended 10-K and to update the date of the Consent of the Independent Registered Public Accounting Firm for their report on the financial statements of Abacus Life, Inc. originally included in the Amended 10-K. We also updated the number of shares of common stock outstanding as of the latest practicable date on the Cover of the Amended 10-K No. 2.

The Company has attached to this Amended 10-K No. 2 updated certifications executed as of the date of this Amended 10-K No. 2 by the Principal Executive Officer and Principal Financial Officer as required by Sections 302 and 906 of the Sarbanes Oxley Act of 2002. These updated certifications are attached as Exhibits 31.1, 31.2, 32.1, and 32.2 to this Amended 10-K No. 2.

Except as described above, no other amendments are being made to the Amended 10-K. This Amended 10-K No. 2 does not reflect events occurring after the filing of the Original 10-K or modify or update the disclosure contained therein in any way other than as required to reflect the amendments discussed above.

Item 15. Exhibit and Financial Statement Schedules

The following exhibits are filed as part of, or incorporated by reference into, this Annual Report on Form 10-K.

Exhibit
Number

Description

21.1

Subsidiaries of the Company, incorporated by reference from the Company’s Form 8-K filed July 6, 2023.

23.1

Consent of Grant Thornton LLP

23.2

Consent of Grant Thornton LLP - Predecessor

31.1

Certification of Principal Executive Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*

31.2

Certification of Principal Financial Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*

32.1

Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.**

32.2

Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.**

104*

Cover Page Interactive Data File (embedded within the Inline XBRL document)

* Filed herewith

** Furnished herewith

Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.


ABACUS LIFE, INC.

By:			/s/ Jay Jackson
			Jay Jackson
			Chairman of the Board,
			President and Chief Executive Officer
			(Principal Executive Officer)

Date: June 12, 2024




By:			/s/ William McCauley
			William McCauley
			Chief Financial Officer
			(Principal Accounting and Financial Officer)

Date: June 12, 2024

EX-23.1 2 a2023abacuslifeincconsent.htm EX-23.1 Document

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We have issued our report dated March 21, 2024, with respect to the consolidated financial statements included in the Annual Report of Abacus Life, Inc. on Form 10-K for the year ended December 31, 2023. We consent to the incorporation by reference of said report in the Registration Statement of Abacus Life, Inc. on Form S-8 (File 333-275179).

/s/ GRANT THORNTON LLP

Philadelphia, Pennsylvania

June 12, 2024

EX-23.2 3 a2023abacussettlementscons.htm EX-23.2 Document

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We have issued our report dated May 30, 2024, with respect to the financial statements of Abacus Settlements, LLC included in the Annual Report of Abacus Life, Inc. on Form 10-K for the period January 1, 2023 to June 30, 2023 and for the year ended December 31, 2022. We consent to the incorporation by reference of said report in the Registration Statement of Abacus Life, Inc. on Form S-8 (File 333-275179).

/s/ GRANT THORNTON LLP

Philadelphia, Pennsylvania

June 12, 2024

EX-31.1 4 abacuslifeincfs12312023311.htm EX-31.1 Document

EXHIBIT 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO RULE 13A-14(A) UNDER THE SECURITIES EXCHANGE ACT OF 1934,

AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Jay Jackson, certify that:


1.			I have reviewed this annual report on Form 10-K/A for the year ended December 31, 2023 of Abacus Life, Inc.;


2.			Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;


3.			Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;


4.			The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:


			a)			Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, is made known to us by others within those entities, particularly during the period in which this report is being prepared; and


			b)			Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;


			c)			Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and


			d)			Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and


5.			The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):


			a)			All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and


			b)			Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: June 12, 2024


			/s/ Jay Jackson
			Jay Jackson
			Chief Executive Officer
			(Principal Executive Officer)

EX-31.2 5 abacuslifeincfs12312023312.htm EX-31.2 Document

EXHIBIT 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

PURSUANT TO RULE 13A-14(A) UNDER THE SECURITIES EXCHANGE ACT OF 1934,

AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, William McCauley, certify that:


1.			I have reviewed this annual report on Form 10-K/A for the year ended December 31, 2023 of Abacus Life, Inc.;


2.			Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;


3.			Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;


4.			The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:


			a)			Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, is made known to us by others within those entities, particularly during the period in which this report is being prepared; and


			b)			Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;


			c)			Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and


			d)			Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and


5.			The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):


			a)			All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and


			b)			Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: June 12, 2024


			/s/ William McCauley
			William McCauley
			Chief Financial Officer
			(Principal Accounting and Financial Officer)

EX-32.1 6 abacuslifeincfs12312023321.htm EX-32.1 Document

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of Abacus Life, Inc. (the “Company”) on Form 10-K/A for the year ended December 31, 2023, as filed with the Securities and Exchange Commission (the “Report”), I, Jay Jackson, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as added by §906 of the Sarbanes-Oxley Act of 2002, that:


			1.			The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
			2.			To my knowledge, the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company as of and for the period covered by the Report.

Dated: June 12, 2024


			/s/ Jay Jackson
			Jay Jackson
			Chief Executive Officer
			(Principal Executive Officer)

EX-32.2 7 abacuslifeincfs12312023322.htm EX-32.2 Document

EXHIBIT 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of Abacus Life, Inc. (the “Company”) on Form 10-K/A for the year ended December 31, 2023, as filed with the Securities and Exchange Commission (the “Report”), I, William McCauley, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as added by §906 of the Sarbanes-Oxley Act of 2002, that:


			1.			The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
			2.			To my knowledge, the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company as of and for the period covered by the Report.

Dated: June 12, 2024


			/s/ William McCauley
			William McCauley
			Chief Financial Officer
			(Principal Accounting and Financial Officer)

EX-101.SCH 8 abl-20231231.xsd XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT 0000001 - Document - COVER link:presentationLink link:calculationLink link:definitionLink EX-101.DEF 9 abl-20231231_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE DOCUMENT EX-101.LAB 10 abl-20231231_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE DOCUMENT Document Fiscal Period Focus Document Fiscal Period Focus Amendment Description Amendment Description Entity Shell Company Entity Shell Company Entity Voluntary Filers Entity Voluntary Filers Entity Interactive Data Current Entity Interactive Data Current Document Period End Date Document Period End Date Common Stock Common Stock [Member] Class of Stock [Domain] Class of Stock [Domain] Entity Common Stock, Shares Outstanding Entity Common Stock, Shares Outstanding City Area Code City Area Code Entity Address, Postal Zip Code Entity Address, Postal Zip Code Entity Well-known Seasoned Issuer Entity Well-known Seasoned Issuer Entity Central Index Key Entity Central Index Key Entity Current Reporting Status Entity Current Reporting Status Entity Filer Category Entity Filer Category Document Fiscal Year Focus Document Fiscal Year Focus Entity Address, City or Town Entity Address, City or Town Current Fiscal Year End Date Current Fiscal Year End Date Entity Small Business Entity Small Business Security Exchange Name Security Exchange Name Title of 12(b) Security Title of 12(b) Security Document Information [Line Items] Document Information [Line Items] Local Phone Number Local Phone Number 9.875% Fixed Rate Senior Notes due 2028 Fixed Unsecured Notes [Member] Fixed Unsecured Notes Trading Symbol Trading Symbol Entity Incorporation, State or Country Code Entity Incorporation, State or Country Code Document Annual Report Document Annual Report ICFR Auditor Attestation Flag ICFR Auditor Attestation Flag Entity Address, State or Province Entity Address, State or Province Document Transition Report Document Transition Report Document Financial Statement Error Correction [Flag] Document Financial Statement Error Correction [Flag] Cover [Abstract] Entity Emerging Growth Company Entity Emerging Growth Company Warrant Warrant [Member] Document Type Document Type Amendment Flag Amendment Flag Entity Ex Transition Period Entity Ex Transition Period Class of Stock [Axis] Class of Stock [Axis] Document Information [Table] Document Information [Table] Entity File Number Entity File Number Entity Tax Identification Number Entity Tax Identification Number Entity Public Float Entity Public Float Entity Address, Address Line One Entity Address, Address Line One Entity Registrant Name Entity Registrant Name EX-101.PRE 11 abl-20231231_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE DOCUMENT XML 13 R1.htm IDEA: XBRL DOCUMENT

COVER - USD ($)	12 Months Ended
COVER - USD ($)	Dec. 31, 2023	Jun. 07, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K/A
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-39403
Entity Registrant Name	Abacus Life, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-1210472
Entity Address, Address Line One	2101 Park Center Drive, Suite 200
Entity Address, City or Town	Orlando
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32835
City Area Code	800
Local Phone Number	561-4148
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 11,651,731
Entity Common Stock, Shares Outstanding		63,984,567
Amendment Description	EXPLANATORY NOTEAbacus Life, In. (the “Company”) is filing this Amendment No. 2 on Form 10-K/A (the “Amended 10-K No. 2”) to amend the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023, originally filed with the Securities and Exchange Commission (the “SEC”) on March 21, 2024 (the “Original 10-K”), as amended by that Amendment No. 1 to the Annual Report on Form 10-K/A for the fiscal year ended December 31, 2023 (the “Amended 10-K”), filed with the SEC on May 20, 2024, to update Item 15. to add the Consent of the Independent Registered Public Accounting Firm for their report on the financial statements of Abacus Settlements, LLC, a predecessor of the Company, that was inadvertently omitted from the Amended 10-K and to update the date of the Consent of the Independent Registered Public Accounting Firm for their report on the financial statements of Abacus Life, Inc. originally included in the Amended 10-K. We also updated the number of shares of common stock outstanding as of the latest practicable date on the Cover of the Amended 10-K No. 2.The Company has attached to this Amended 10-K No. 2 updated certifications executed as of the date of this Amended 10-K No. 2 by the Principal Executive Officer and Principal Financial Officer as required by Sections 302 and 906 of the Sarbanes Oxley Act of 2002. These updated certifications are attached as Exhibits 31.1, 31.2, 32.1, and 32.2 to this Amended 10-K No. 2.Except as described above, no other amendments are being made to the Amended 10-K. This Amended 10-K No. 2 does not reflect events occurring after the filing of the Original 10-K or modify or update the disclosure contained therein in any way other than as required to reflect the amendments discussed above.
Entity Central Index Key	0001814287
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	true
Common Stock
Document Information [Line Items]
Title of 12(b) Security	Common stock, par value $0.0001 per share
Trading Symbol	ABL
Security Exchange Name	NASDAQ
Warrant
Document Information [Line Items]
Title of 12(b) Security	Warrants, each whole warrant exercisable for one share of common stock at an exercise price of $11.50 per share
Trading Symbol	ABLLW
Security Exchange Name	NASDAQ
9.875% Fixed Rate Senior Notes due 2028
Document Information [Line Items]
Title of 12(b) Security	9.875% Fixed Rate Senior Notes due 2028
Trading Symbol	ABLLL
Security Exchange Name	NASDAQ

EXCEL 14 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx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how.js IDEA: XBRL DOCUMENT // Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission. Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105. var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0); e.removeAttribute('id');a.parentNode.appendChild(e)}} if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'} e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}} XML 16 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; white-space: normal; /* word-wrap: break-word; */ } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 18 FilingSummary.xml IDEA: XBRL DOCUMENT 3.24.1.1.u2 html 6 36 1 false 3 0 false 2 false false R1.htm 0000001 - Document - COVER Sheet http://abacuslife.com/role/COVER COVER Cover 1 false false All Reports Book All Reports abl-20231231.htm abl-20231231.xsd abl-20231231_def.xml abl-20231231_lab.xml abl-20231231_pre.xml http://xbrl.sec.gov/dei/2023 true false JSON 20 MetaLinks.json IDEA: XBRL DOCUMENT { "version": "2.2", "instance": { "abl-20231231.htm": { "nsprefix": "abl", "nsuri": "http://abacuslife.com/20231231", "dts": { "inline": { "local": [ "abl-20231231.htm" ] }, "schema": { "local": [ "abl-20231231.xsd" ], "remote": [ "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd", "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd", "http://www.xbrl.org/2003/xl-2003-12-31.xsd", "http://www.xbrl.org/2003/xlink-2003-12-31.xsd", "http://www.xbrl.org/2005/xbrldt-2005.xsd", "http://www.xbrl.org/2006/ref-2006-02-27.xsd", "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd", "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd", "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd", "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd", "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd", "https://xbrl.sec.gov/country/2023/country-2023.xsd", "https://xbrl.sec.gov/dei/2023/dei-2023.xsd" ] }, "definitionLink": { "local": [ "abl-20231231_def.xml" ] }, "labelLink": { "local": [ "abl-20231231_lab.xml" ] }, "presentationLink": { "local": [ "abl-20231231_pre.xml" ] } }, "keyStandard": 36, "keyCustom": 0, "axisStandard": 1, "axisCustom": 0, "memberStandard": 2, "memberCustom": 1, "hidden": { "total": 4, "http://xbrl.sec.gov/dei/2023": 4 }, "contextCount": 6, "entityCount": 1, "segmentCount": 3, "elementCount": 44, "unitCount": 2, "baseTaxonomies": { "http://xbrl.sec.gov/dei/2023": 42 }, "report": { "R1": { "role": "http://abacuslife.com/role/COVER", "longName": "0000001 - Document - COVER", "shortName": "COVER", "isDefault": "true", "groupType": "document", "subGroupType": "", "menuCat": "Cover", "order": "1", "firstAnchor": { "contextRef": "c-1", "name": "dei:DocumentType", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "span", "div", "body", "html" ], "reportCount": 1, "baseRef": "abl-20231231.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c-1", "name": "dei:DocumentType", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "span", "div", "body", "html" ], "reportCount": 1, "baseRef": "abl-20231231.htm", "first": true, "unique": true } } }, "tag": { "dei_AmendmentDescription": { "xbrltype": "stringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "AmendmentDescription", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Amendment Description", "label": "Amendment Description", "documentation": "Description of changes contained within amended document." } } }, "auth_ref": [] }, "dei_AmendmentFlag": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "AmendmentFlag", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Amendment Flag", "label": "Amendment Flag", "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission." } } }, "auth_ref": [] }, "dei_CityAreaCode": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "CityAreaCode", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "City Area Code", "label": "City Area Code", "documentation": "Area code of city" } } }, "auth_ref": [] }, "us-gaap_ClassOfStockDomain": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "ClassOfStockDomain", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Class of Stock [Domain]", "label": "Class of Stock [Domain]" } } }, "auth_ref": [] }, "us-gaap_CommonStockMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CommonStockMember", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Common Stock", "label": "Common Stock [Member]" } } }, "auth_ref": [] }, "dei_CoverAbstract": { "xbrltype": "stringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "CoverAbstract", "lang": { "en-us": { "role": { "label": "Cover [Abstract]", "documentation": "Cover page." } } }, "auth_ref": [] }, "dei_CurrentFiscalYearEndDate": { "xbrltype": "gMonthDayItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "CurrentFiscalYearEndDate", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Current Fiscal Year End Date", "label": "Current Fiscal Year End Date", "documentation": "End date of current fiscal year in the format --MM-DD." } } }, "auth_ref": [] }, "dei_DocumentAnnualReport": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentAnnualReport", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Document Annual Report", "label": "Document Annual Report", "documentation": "Boolean flag that is true only for a form used as an annual report." } } }, "auth_ref": [ "r3", "r4", "r5" ] }, "dei_DocumentFinStmtErrorCorrectionFlag": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentFinStmtErrorCorrectionFlag", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Document Financial Statement Error Correction [Flag]", "label": "Document Financial Statement Error Correction [Flag]", "documentation": "Indicates whether any of the financial statement period in the filing include a restatement due to error correction." } } }, "auth_ref": [ "r3", "r4", "r5", "r7" ] }, "dei_DocumentFiscalPeriodFocus": { "xbrltype": "fiscalPeriodItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentFiscalPeriodFocus", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Document Fiscal Period Focus", "label": "Document Fiscal Period Focus", "documentation": "Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY." } } }, "auth_ref": [] }, "dei_DocumentFiscalYearFocus": { "xbrltype": "gYearItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentFiscalYearFocus", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Document Fiscal Year Focus", "label": "Document Fiscal Year Focus", "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006." } } }, "auth_ref": [] }, "dei_DocumentInformationLineItems": { "xbrltype": "stringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentInformationLineItems", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Document Information [Line Items]", "label": "Document Information [Line Items]", "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table." } } }, "auth_ref": [] }, "dei_DocumentInformationTable": { "xbrltype": "stringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentInformationTable", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Document Information [Table]", "label": "Document Information [Table]", "documentation": "Container to support the formal attachment of each official or unofficial, public or private document as part of a submission package." } } }, "auth_ref": [] }, "dei_DocumentPeriodEndDate": { "xbrltype": "dateItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentPeriodEndDate", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Document Period End Date", "label": "Document Period End Date", "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD." } } }, "auth_ref": [] }, "dei_DocumentTransitionReport": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentTransitionReport", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Document Transition Report", "label": "Document Transition Report", "documentation": "Boolean flag that is true only for a form used as a transition report." } } }, "auth_ref": [ "r6" ] }, "dei_DocumentType": { "xbrltype": "submissionTypeItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentType", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Document Type", "label": "Document Type", "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'." } } }, "auth_ref": [] }, "dei_EntityAddressAddressLine1": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressAddressLine1", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Address, Address Line One", "label": "Entity Address, Address Line One", "documentation": "Address Line 1 such as Attn, Building Name, Street Name" } } }, "auth_ref": [] }, "dei_EntityAddressCityOrTown": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressCityOrTown", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Address, City or Town", "label": "Entity Address, City or Town", "documentation": "Name of the City or Town" } } }, "auth_ref": [] }, "dei_EntityAddressPostalZipCode": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressPostalZipCode", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Address, Postal Zip Code", "label": "Entity Address, Postal Zip Code", "documentation": "Code for the postal or zip code" } } }, "auth_ref": [] }, "dei_EntityAddressStateOrProvince": { "xbrltype": "stateOrProvinceItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressStateOrProvince", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Address, State or Province", "label": "Entity Address, State or Province", "documentation": "Name of the state or province." } } }, "auth_ref": [] }, "dei_EntityCentralIndexKey": { "xbrltype": "centralIndexKeyItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityCentralIndexKey", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Central Index Key", "label": "Entity Central Index Key", "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK." } } }, "auth_ref": [ "r1" ] }, "dei_EntityCommonStockSharesOutstanding": { "xbrltype": "sharesItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityCommonStockSharesOutstanding", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Common Stock, Shares Outstanding", "label": "Entity Common Stock, Shares Outstanding", "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument." } } }, "auth_ref": [] }, "dei_EntityCurrentReportingStatus": { "xbrltype": "yesNoItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityCurrentReportingStatus", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Current Reporting Status", "label": "Entity Current Reporting Status", "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure." } } }, "auth_ref": [] }, "dei_EntityEmergingGrowthCompany": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityEmergingGrowthCompany", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Emerging Growth Company", "label": "Entity Emerging Growth Company", "documentation": "Indicate if registrant meets the emerging growth company criteria." } } }, "auth_ref": [ "r1" ] }, "dei_EntityExTransitionPeriod": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityExTransitionPeriod", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Ex Transition Period", "label": "Entity Ex Transition Period", "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards." } } }, "auth_ref": [ "r10" ] }, "dei_EntityFileNumber": { "xbrltype": "fileNumberItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityFileNumber", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity File Number", "label": "Entity File Number", "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen." } } }, "auth_ref": [] }, "dei_EntityFilerCategory": { "xbrltype": "filerCategoryItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityFilerCategory", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Filer Category", "label": "Entity Filer Category", "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure." } } }, "auth_ref": [ "r1" ] }, "dei_EntityIncorporationStateCountryCode": { "xbrltype": "edgarStateCountryItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityIncorporationStateCountryCode", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Incorporation, State or Country Code", "label": "Entity Incorporation, State or Country Code", "documentation": "Two-character EDGAR code representing the state or country of incorporation." } } }, "auth_ref": [] }, "dei_EntityInteractiveDataCurrent": { "xbrltype": "yesNoItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityInteractiveDataCurrent", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Interactive Data Current", "label": "Entity Interactive Data Current", "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files)." } } }, "auth_ref": [ "r8" ] }, "dei_EntityPublicFloat": { "xbrltype": "monetaryItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityPublicFloat", "crdr": "credit", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Public Float", "label": "Entity Public Float", "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter." } } }, "auth_ref": [] }, "dei_EntityRegistrantName": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityRegistrantName", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Registrant Name", "label": "Entity Registrant Name", "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC." } } }, "auth_ref": [ "r1" ] }, "dei_EntityShellCompany": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityShellCompany", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Shell Company", "label": "Entity Shell Company", "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act." } } }, "auth_ref": [ "r1" ] }, "dei_EntitySmallBusiness": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntitySmallBusiness", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Small Business", "label": "Entity Small Business", "documentation": "Indicates that the company is a Smaller Reporting Company (SRC)." } } }, "auth_ref": [ "r1" ] }, "dei_EntityTaxIdentificationNumber": { "xbrltype": "employerIdItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityTaxIdentificationNumber", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Tax Identification Number", "label": "Entity Tax Identification Number", "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS." } } }, "auth_ref": [ "r1" ] }, "dei_EntityVoluntaryFilers": { "xbrltype": "yesNoItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityVoluntaryFilers", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Voluntary Filers", "label": "Entity Voluntary Filers", "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act." } } }, "auth_ref": [] }, "dei_EntityWellKnownSeasonedIssuer": { "xbrltype": "yesNoItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityWellKnownSeasonedIssuer", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Well-known Seasoned Issuer", "label": "Entity Well-known Seasoned Issuer", "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A." } } }, "auth_ref": [ "r9" ] }, "abl_FixedUnsecuredNotesMember": { "xbrltype": "domainItemType", "nsuri": "http://abacuslife.com/20231231", "localname": "FixedUnsecuredNotesMember", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "9.875% Fixed Rate Senior Notes due 2028", "label": "Fixed Unsecured Notes [Member]", "documentation": "Fixed Unsecured Notes" } } }, "auth_ref": [] }, "dei_IcfrAuditorAttestationFlag": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "IcfrAuditorAttestationFlag", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "ICFR Auditor Attestation Flag", "label": "ICFR Auditor Attestation Flag" } } }, "auth_ref": [ "r3", "r4", "r5" ] }, "dei_LocalPhoneNumber": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "LocalPhoneNumber", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Local Phone Number", "label": "Local Phone Number", "documentation": "Local phone number for entity." } } }, "auth_ref": [] }, "dei_Security12bTitle": { "xbrltype": "securityTitleItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "Security12bTitle", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Title of 12(b) Security", "label": "Title of 12(b) Security", "documentation": "Title of a 12(b) registered security." } } }, "auth_ref": [ "r0" ] }, "dei_SecurityExchangeName": { "xbrltype": "edgarExchangeCodeItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "SecurityExchangeName", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Security Exchange Name", "label": "Security Exchange Name", "documentation": "Name of the Exchange on which a security is registered." } } }, "auth_ref": [ "r2" ] }, "us-gaap_StatementClassOfStockAxis": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StatementClassOfStockAxis", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Class of Stock [Axis]", "label": "Class of Stock [Axis]" } } }, "auth_ref": [] }, "dei_TradingSymbol": { "xbrltype": "tradingSymbolItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "TradingSymbol", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Trading Symbol", "label": "Trading Symbol", "documentation": "Trading symbol of an instrument as listed on an exchange." } } }, "auth_ref": [] }, "us-gaap_WarrantMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "WarrantMember", "presentation": [ "http://abacuslife.com/role/COVER" ], "lang": { "en-us": { "role": { "terseLabel": "Warrant", "label": "Warrant [Member]" } } }, "auth_ref": [] } } } }, "std_ref": { "r0": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "b" }, "r1": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "b-2" }, "r2": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "d1-1" }, "r3": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Form 10-K", "Number": "249", "Section": "310" }, "r4": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Form 20-F", "Number": "249", "Section": "220", "Subsection": "f" }, "r5": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Form 40-F", "Number": "249", "Section": "240", "Subsection": "f" }, "r6": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Forms 10-K, 10-Q, 20-F", "Number": "240", "Section": "13", "Subsection": "a-1" }, "r7": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Regulation S-K", "Number": "229", "Section": "402", "Subsection": "w" }, "r8": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Regulation S-T", "Number": "232", "Section": "405" }, "r9": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Securities Act", "Number": "230", "Section": "405" }, "r10": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Securities Act", "Number": "7A", "Section": "B", "Subsection": "2" } } } ZIP 21 0001814287-24-000036-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001814287-24-000036-xbrl.zip M4$L#!!0 ( B)S%A='BZ;E@( .L& = 83(P,C-A8F%C=7-L:69E M:6YC8V]N

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

XML 23 abl-20231231_htm.xml IDEA: XBRL DOCUMENT 0001814287 2023-01-01 2023-12-31 0001814287 us-gaap:CommonStockMember 2023-01-01 2023-12-31 0001814287 us-gaap:WarrantMember 2023-01-01 2023-12-31 0001814287 abl:FixedUnsecuredNotesMember 2023-01-01 2023-12-31 0001814287 2023-06-30 0001814287 2024-06-07 iso4217:USD shares 0001814287 2023 FY true 10-K/A true 2023-12-31 --12-31 false 001-39403 Abacus Life, Inc. DE 85-1210472 2101 Park Center Drive, Suite 200 Orlando FL 32835 800 561-4148 Common stock, par value $0.0001 per share ABL NASDAQ Warrants, each whole warrant exercisable for one share of common stock at an exercise price of $11.50 per share ABLLW NASDAQ 9.875% Fixed Rate Senior Notes due 2028 ABLLL NASDAQ No No Yes Yes Non-accelerated Filer true true true false false false 11651731 63984567 EXPLANATORY NOTEAbacus Life, In. (the “Company”) is filing this Amendment No. 2 on Form 10-K/A (the “Amended 10-K No. 2”) to amend the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023, originally filed with the Securities and Exchange Commission (the “SEC”) on March 21, 2024 (the “Original 10-K”), as amended by that Amendment No. 1 to the Annual Report on Form 10-K/A for the fiscal year ended December 31, 2023 (the “Amended 10-K”), filed with the SEC on May 20, 2024, to update Item 15. to add the Consent of the Independent Registered Public Accounting Firm for their report on the financial statements of Abacus Settlements, LLC, a predecessor of the Company, that was inadvertently omitted from the Amended 10-K and to update the date of the Consent of the Independent Registered Public Accounting Firm for their report on the financial statements of Abacus Life, Inc. originally included in the Amended 10-K. We also updated the number of shares of common stock outstanding as of the latest practicable date on the Cover of the Amended 10-K No. 2.The Company has attached to this Amended 10-K No. 2 updated certifications executed as of the date of this Amended 10-K No. 2 by the Principal Executive Officer and Principal Financial Officer as required by Sections 302 and 906 of the Sarbanes Oxley Act of 2002. These updated certifications are attached as Exhibits 31.1, 31.2, 32.1, and 32.2 to this Amended 10-K No. 2.Except as described above, no other amendments are being made to the Amended 10-K. This Amended 10-K No. 2 does not reflect events occurring after the filing of the Original 10-K or modify or update the disclosure contained therein in any way other than as required to reflect the amendments discussed above.