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v3.26.1

LIFE SETTLEMENT POLICIES - Fair Value (Details) | Mar. 31, 2026 USD ($) insurance_contract | Dec. 31, 2025 USD ($) insurance_contract
--- | --- | ---
Policies |  |
0-1 | insurance_contract | 60 | 56
1-2 | insurance_contract | 118 | 107
2-3 | insurance_contract | 129 | 172
3-4 | insurance_contract | 93 | 103
4-5 | insurance_contract | 85 | 104
Thereafter | insurance_contract | 171 | 259
Policies | insurance_contract | 656 | 801
Face Value |  |
0-1 | $ 46,982,796 | $ 37,289,219
1-2 | 133,401,574 | 145,413,973
2-3 | 173,112,796 | 220,587,453
3-4 | 101,302,190 | 102,158,681
4-5 | 82,922,765 | 96,790,034
Thereafter | 189,946,015 | 461,508,314
Face Value | 727,668,136 | 1,063,747,674
Net Death Benefit |  |
0-1 | 44,994,259 | 38,364,635
1-2 | 132,000,341 | 136,961,406
2-3 | 180,300,272 | 233,422,730
3-4 | 99,159,681 | 101,592,187
4-5 | 79,927,357 | 90,018,094
Thereafter | 187,410,340 | 458,781,779
Net Death Benefit | 723,792,250 | 1,059,140,831
Fair Value |  |
0-1 | 37,731,191 | 31,591,831
1-2 | 90,727,510 | 95,037,912
2-3 | 109,728,918 | 138,986,632
3-4 | 50,559,677 | 47,674,052
4-5 | 39,457,540 | 38,562,604
Thereafter | 64,566,027 | 117,004,898
Fair Value | $ 392,770,863 | $ 468,857,929

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