ERESU Stock, East Resources Acquisition Company Unit Information

Abacus Life, Inc. is a vertically integrated alternative asset manager specializing in life insurance products. The Company operates in two segments: portfolio servicing and active management. Its portfolio servicing segment is engaged in providing policy services to customers on a contract basis. Its active management segment is engaged in buying, selling and trading policies and maintaining policies through to death benefit. It originates life insurance policy settlement contracts as a licensed life settlement provider on behalf of third-party institutional investors interested in investing in the life settlement asset class. Specifically, the Company originates policies through three primary origination channels (Agents/Financial Advisors, Direct-to-Consumers, Life Settlement Brokers) and Third-Party Intermediaries, screens them for eligibility by verifying that the policy is in force, obtaining consents and disclosures, and submitting cases for life expectancy estimates.