Life Settlement Assets PLC is a closed-ended investment company. The Company invests in, and manages, portfolios of whole and fractional interests in life settlement policies issued by life insurance companies operating predominantly in the United States. The Company’s objective is to generate long-term returns for investors by managing its portfolios of life settlement interests so that the realized value of the policies at maturity exceeds the aggregate cost of acquiring the policies, ongoing premiums, management fees and other operational costs. The Company seeks to achieve this for each of its separate Share Classes. The Company’s investment manager is Acheron Capital Limited.