For Advisors · CPA Coordination Life settlements for CPAs 2026: a five-phase workflow for accredited client coordination. Most life settlement tax content addresses sellers and 1099-LS reporting. This article walks Certified Public Accountants through the buy-side workflow for advising accredited clients on direct-ownership allocations — five phases from pre-allocation modeling through multi-policy maturity coordination. By […]

For Investors · Pre-Acquisition Diligence Life settlement due diligence checklist 2026: 30 items across 6 categories before you commit capital. Most due diligence checklists are generic to PE or VC investing. This article publishes the specific 30-item operational checklist accredited investors and their advisors apply to every life settlement direct-ownership acquisition. By John Sandoval Role […]

Market Insights · Pricing Mechanics Life settlement secondary market pricing 2026: how investors back into the bid. Most life settlement pricing articles explain broker commissions from the seller side. This article walks accredited investors through the NPV math from the buy side — how the institutional bid is built from life expectancy, premium load, and […]

Market Insights · Industry Heritage · 1911–2026 115 years since Grigsby v. Russell: the 1911 Supreme Court ruling that built today’s $4.6B life settlement market. Most Grigsby v. Russell articles retell the basic narrative — Burchard sells his policy to Dr. Grigsby, Supreme Court validates the transaction. This article, published 115 years after Justice Holmes’s […]

For Advisors · Estate Planning Counsel Life settlements for estate planning attorneys 2026: ILIT optimization under the TCJA sunset. Most ILIT content covers setup mechanics. This article shows estate planning attorneys when the secondary market is the right tool for trustee fiduciary obligations — including the post-TCJA sunset impact on existing policies and Uniform Prudent […]

Market Insights · 2026 Outlook Life settlement market size 2026: $4.6B annual volume against a $224B addressable supply. Most market size articles cite headline statistics without context. This article walks accredited investors through the Conning 20th annual study data, the 2.25% penetration rate, the demographic and macro growth drivers, and what the 10-year forecast means […]

For Investors · Portfolio Construction Life settlement portfolio construction 2026: a capital-tier diversification framework for accredited investors. Most life settlement diversification content repeats the same advice — spread across ages, carriers, conditions — without numbers. This article executes the math: how many policies, what carrier limits, which LE band ladder, and how to size by […]