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Abacus Global Management, Inc.

For the period ended Jun 30, 2026. Filed Aug 10, 2026.

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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Jun 30, 2026 · Filed Aug 10, 2026

ABX$8.99+2.4%Stored close · as of Nov 9, 2026

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Item 6. Exhibits

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

ExhibitNumberDescription
2.1Agreement and Plan of Merger, dated as of August 30, 2022, by and among East Resources Acquisition Company, LMA Merger Sub, LLC, Abacus Merger Sub, LLC, Longevity Market Assets, LLC and Abacus Settlements, LLC, incorporated by reference to Exhibit 2.1 from the Company’s Form 8-K filed on August 30, 2022.
2.2First Amendment to Agreement and Plan of Merger, dated as of October 14, 2022, by and among East Resources Acquisition Company, LMA Merger Sub, LLC, Abacus Merger Sub, LLC, Longevity Market Assets, LLC and Abacus Settlements, LLC, incorporated by reference to Exhibit 2.1 from the Company’s Form 8-K filed on October 14, 2022.
2.3Second Amendment to Agreement and Plan of Merger, dated as of April 20, 2023, by and among East Resources Acquisition Company, LMA Merger Sub, LLC, Abacus Merger Sub, LLC, Longevity Market Assets, LLC and Abacus Settlements, LLC (incorporated by reference to Exhibit 2.1 to the Company’s Current Report on Form 8-K (File No. 001-39403) filed with the SEC on April 20, 2023), incorporated by reference to Exhibit 2.1 from the Company’s Form 8-K filed on April 20, 2023.
2.4Share Purchase Agreement, by and among Abacus Life, Inc., Carlisle Management Company S.C.A., Carlisle Investment Group S.A.R.L., the Sellers party thereto, Jose Eseteban Casares Garcia, Manorhaven Holdings, LLC, Pacific Current Group Limited, certain equityholders of CMC Vehicle, LLC and Pillo Portsmouth Holding Company, LLC, in its capacity as the Sellers’ Representative thereunder, dated as of July 18, 2024, incorporated by reference to Exhibit 2.1 from the Company’s Form 8-K filed on July 18, 2024.
3.1Second Amended and Restated Certificate of Incorporation of Abacus Life, Inc., incorporated by reference from to Exhibit 3.1 of the Company’s Form 8-K filed on July 6, 2023.
3.2Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of Abacus Life, Inc., dated February 27, 2025, incorporated by reference to Exhibit 3.1 from the Company’s Form 8-K filed on March, 5, 2025.
3.3Amended and Restated Bylaws of the Company, dated February 27, 2025, incorporated by reference to Exhibit 3.3 of the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2025, filed on May 8, 2025.
4.1Specimen Common Share Certificate, incorporated by reference to Exhibit 4.1 from the Company’s Form 8-A/A filed on December 29, 2025.
4.2Unsecured Promissory Note, dated as of June 30, 2023, issued to Sponsor, incorporated by reference to Exhibit 4.4 from the Company’s Form 8-K filed on July 6, 2023.
4.3Amended and Restated Unsecured Promissory Note, dated as of July 5, 2023, issued to East Asset Management, LLC, incorporated by reference to Exhibit 4.5 from the Company’s Form 8-K filed on July 6, 2023.
4.4Base Indenture, dated November 10, 2023, between the Company and U.S. Bank Trust Company, National Association, as Trustee, incorporated by reference to Exhibit 4.1 from the Company’s Form 8-K filed on November 13, 2023.
4.5First Supplemental Indenture, dated November 10, 2023, between the Company and U.S. Bank Trust Company, National Association, as Trustee, including the form of 9.875% Fixed Rate Senior Note due 2028 existing notes, incorporated by reference to Exhibit 4.2 from the Company’s Form 8-K filed on November 13, 2023.
ExhibitNumberDescription
4.6Form of 9.875% Fixed Rate Senior Notes due 2028, incorporated by reference to Exhibit A of Exhibit 4.2 from the Company’s Form 8-K filed on November 13, 2023.
4.7Second Supplemental Indenture, dated as of December 2, 2024, between the Company and U.S. Bank Trust Company, National Association, as Trustee, including the form of the notes, incorporated by reference to Exhibit 4.3 from the Company’s Form 8-K filed on December 2, 2024.
4.8Third Supplemental Indenture, dated as of July 18, 2025, between the Company and U.S. Bank Trust Company, National Association, as Trustee, incorporated by reference to Exhibit 4.7 of the Company’s Form S-3 filed November 25, 2025.
4.9Description of registrant’s securities.
4.10Certificate of Designations of Abacus Global Management, Inc., designating the Company’s Series A Convertible Preferred Stock, par value $0.0001 per share, incorporated by reference to Exhibit 3.1 from the Company’s Form 8-K filed on March 24, 2025.
10.1Form of Indemnification Agreement, incorporated by reference to Exhibit 10.6 from the Company’s Form 8-K filed on July 6, 2023.
10.2Abacus Life, Inc. Amended and Restated 2024 Long-Term Equity Compensation Incentive Plan, incorporated by reference from Appendix A to the Company’s Proxy Statement filed on April 29, 2024.
10.3Form of Restricted Stock Unit Award granted under the Abacus Life, Inc. Amended and Restated 2024 Long-Term Equity Compensation Incentive Plan, incorporated by reference to Exhibit 10.1 from the Company’s Form 8-K filed on December 16, 2024.
10.4Abacus Life, Inc. 2023 Long-Term Equity Incentive Plan, incorporated by reference to Exhibit 10.7 from the Company’s Form 8-K filed on July 6, 2023.
10.5Form of Restricted Stock Unit Award granted under the Abacus Life, Inc. 2023 Long-Term Equity Incentive Plan, incorporated by reference to Exhibit 10.8 from the Company’s Form 8-K filed on July 6, 2023.
10.6Form of Option Award granted under the Abacus Life, Inc. 2023 Long-Term Equity Incentive Plan, incorporated by reference to Exhibit 10.9 from the Company’s Form 8-K filed on July 6, 2023.
10.7Credit Agreement, dated as of December 10, 2024, by and among Abacus Life, Inc. as the Borrower, GLAS USA LLC, as the Administrative Agent, GLAS AMERICAS LLC, as the Collateral Agent and the Lenders from time to time party thereto, incorporated by reference to Exhibit 10.1 from the Company’s Form 8-K filed on December 10, 2024.
10.8Security Agreement, dated as of December 10, 2024, by and among the Grantors party thereto and GLAS USA LLC as Collateral Agent, incorporated by reference to Exhibit 10.2 from the Company’s Form 8-K filed on December 10, 2024.
10.9Guaranty, dated as of December 10, 2024 among Abacus Life, Inc. the Guarantors party thereto, and GLAS USA LLC as Administrative Agent, incorporated by reference to Exhibit 10.3 from the Company’s Form 8-K filed on December 10, 2024.
10.10Form of Employment Agreement, incorporated by reference to Exhibit 10.10 from the Company’s Form S-1 filed on July 25, 2023.
10.11Sponsor Support Agreement, dated as of August 30, 2022, by and among the East Resources Acquisition Company, Sponsor, LMA and Legacy Abacus, incorporated by reference from the Company’s Form 8-K filed August 30, 2022.
10.12Amendment No. 1 to the Sponsor Support Agreement, dated as of December 20, 2023, by and among Abacus Life, Inc., Longevity Market Assets, LLC, Abacus Settlements, LLC and East Sponsor, LLC, incorporated by reference from the Company’s 8-K filed December 29, 2023.
10.13Company Support Agreement, dated as of August 30, 2022, by and among East Resources Acquisition Company, LMA, Legacy Abacus and the other parties signatory thereto, incorporated by reference from the Company’s Form 8-K filed August 30, 2022.
10.14Amendment No. 1 to the Company Support Agreement, dated as of December 20, 2023, by and among Abacus Life, Inc., Longevity Market Assets, LLC, Abacus Settlements, LLC, T. Sean McNealy, K. Scott Kirby, Matthew A, Ganovsky incorporated by reference from the Company’s 8-K filed December 29, 2023.
ExhibitNumberDescription
10.15Share Lock-Up and Standstill Agreement, dated as of December 2, 2024, by and among the Company and the Stockholders party thereto, incorporated by reference from the Company’s Form 8-K filed December 2, 2024.
10.16Notes Registration Rights Agreement, dated as of December 2, 2024, by and among the Company and the Holders of the New Notes named therein, incorporated by reference from the Company’s Form 8-K filed December 2, 2024.
10.17Equity Registration Rights Agreement, dated as of December 2, 2024, by and among the Company and the Holders of the common stock of the Company named therein, incorporated by reference from the Company’s Form 8-K filed December 2, 2024.
10.18Form of Abacus Option Agreement 2024 Plan, incorporated by reference to Exhibit 10.21 of the Company’s Annual Report for the year ended December 31, 2024 on Form 10-K, filed on March 28, 2025.
10.19Form of Abacus RSU Agreement 2024 Plan, incorporated by reference to Exhibit 10.22 of the Company’s Annual Report for the year ended December 31, 2024 on Form 10-K, filed on March 28, 2025.
10.20First Amendment to Credit Agreement, dated June 29, 2026, by and among Abacus Global Management, Inc. as the Borrower, GLAS USA LLC, as the Administrative Agent, GLAS AMERICAS LLC, as the Collateral Agent and the Lenders from time to time party thereto, incorporated by reference to Exhibit 10.1 from the Company’s Form 8-K filed on July 2, 2026.
14.1Code of Business Conduct and Ethics of Abacus Life, Inc., incorporated by reference from the Company’s Form 8-K filed July 6, 2023.
19.1Insider Trading Policy, incorporated by reference to Exhibit 97.1 of the Company’s Annual Report for the year ended December 31, 2023 on Form 10-K, filed on March 21, 2024.
21.1Subsidiaries of the Company.
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.
97.1Clawback policy, incorporated by reference to Exhibit 97.1 of the Company’s Annual Report for the year ended December 31, 2023 on Form 10-K, filed on March 21, 2024.
101.INS*XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.
101.SCH*XBRL Taxonomy Extension Schema Document.
101.CAL*XBRL Taxonomy Calculation Linkbase Document.
101.DEF*XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB*XBRL Taxonomy Label Linkbase Document.
101.PRE*XBRL Taxonomy Presentation Linkbase Document.
104*Cover Page Interactive Data File (embedded within the Inline XBRL document)
* Filed herewith
** Furnished herewith
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