Terrence M. Pegula - Jun 30, 2023 Form 4 Insider Report for Abacus Life, Inc. (ABL)

Role: 10%+ Owner
Signature: Terrence M. Pegula, /s/ Terrence M. Pegula
Stock symbol: ABL
Transactions as of: Jun 30, 2023
Transactions value $: $0
Form type: 4
Date filed: 7/10/2023, 04:45 PM
Next filing: Oct 17, 2023

Transactions Table

Type	Sym	Class	Transaction	Value $	Shares	Change %	* Price $	Shares After	Date	Ownership	Footnotes
transaction	ABL	Common Stock	Conversion of derivative security		+8.62M			8.62M	Jun 30, 2023	See footnotes	F1, F2, F3, F4

Derivative Securities (e.g., puts, calls, warrants, options, convertible securities)

Type	Sym	Class	Transaction	Value $	Shares	Change %	* Price $	Shares After	Date	Underlying Class	Amount	Exercise Price	Ownership	Footnotes
transaction	ABL	Class B Common Stock	Conversion of derivative security		-8.62M	-100%		0	Jun 30, 2023	Class A Common Stock	8.62M		See footnotes	F1, F2, F3, F4

* An asterisk sign (*) next to the price indicates that the price is likely invalid.

Explanation of Responses:

Id	Content
F1	On June 30, 2023, pursuant to that certain Agreement and Plan of Merger, dated as of August 30, 2022, as amended on October 14, 2022 and April 20, 2023, by and among Abacus Life, Inc. (formerly known as East Resources Acquisition Company) (the "Issuer"), LMA Merger Sub, LLC ("LMA Merger Sub"), Abacus Merger Sub, LLC ("Abacus Merger Sub"), Longevity Market Assets, LLC ("LMA") and Abacus Settlements, LLC ("Legacy Abacus"), the Issuer completed its initial business combination (the "Business Combination").
F2	(Continued footnote 1) As a result of the Business Combination, each outstanding share of Class B Common Stock, par value $0.0001 per share, of the Issuer was automatically converted into a share of Common Stock, par value $0.0001 per share ("Common Stock"), of the Issuer on a one-for-one basis. Upon the completion of the Business Combination, LMA Merger Sub merged with and into LMA, with LMA surviving such merger as a wholly owned subsidiary of the Issuer, Abacus Merger Sub merged with and into Legacy Abacus, with Legacy Abacus surviving such merger as a wholly owned subsidiary of the Issuer, and the Issuer was renamed "Abacus Life, Inc."
F3	East Sponsor, LLC ("East Sponsor") is the record holder of these securities. East Asset Management, LLC ("East Asset Management") is the managing member of East Sponsor. As a result, East Asset Management may be deemed to share beneficial ownership of the securities held by East Sponsor.
F4	Trusts controlled by Terrence M. Pegula are the sole members of East Asset Management. As such, Mr. Pegula may be deemed to share beneficial ownership of the securities held by East Sponsor. Mr. Pegula disclaims any beneficial ownership of the reported shares other than to the extent of any pecuniary interest he may have therein.