Abacus Global Management, Inc.

Business Combination Abacus Global Management, Inc. ( we, us, our, the Company, or Abacus ) was formerly known as Abacus Life, Inc. and East Resources Acquisition Company ( ERES ). The Company was initially organized as ERES, a blank check company incorporated in Delaware on May 22, 2020. On June 30, 2023, we completed a business combination by and between Abacus Merger Sub, LLC, a Delaware limited liability company and wholly owned subsidiary of ERES ( Abacus Merger Sub ), Longevity Market Assets, LLC, a Florida limited liability company ( LMA ), and Abacus Settlements, LLC, a Florida limited liability company ( Abacus Settlements and, together with LMA, the Companies ), pursuant to which (i) LMA Merger Sub merged with and into LMA, with LMA surviving and (ii) Abacus Merger Sub merged with and into Abacus, with Abacus 1 Table of Contents surviving (together the Mergers and, along with the transactions contemplated in the Merger Agreement, the Business Combination ) and the Companies became direct wholly owned subsidiaries of ERES. In connection with the Business Combination, ERES changed its name to Abacus Life, Inc. On February 27, 2025, we changed our name to Abacus Global Management, Inc. Prior to December 2, 2024, the Company conducted its business through its wholly owned, consolidated subsidiaries, primarily the Companies.