Life Settlements: Discover Your Client's Unknown Asset



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Life Settlements: Discover Your Client's Unknown Asset MODERATOR Darwin Bayston, CFA President and CEO Life Insurance Settlement Association PANELISTS Michael Freedman President GWG Life Dan Young Vice President, Portfolio Management Vida Capital

Life Insurance Life insurance is a core part of U.S financial landscape Alleviates financial risks of premature death An Investment

Life Settlement A Life Settlement is the sale of life insurance policy to a third party: The seller receives cash payment The buyer pays all future premiums The buyer receives the death benefit

Options for an Unwanted Life Insurance Policy Accelerated death benefits Assignment of the policy as a gift Replacement Conversion of the policy from a term policy to a permanent policy Conversion of the policy to obtain a long-term care health insurance coverage Maintenance of the policy through loans using the policy or its cash surrender value as collateral Maintenance of the policy through a life settlement contract The sale of the policy pursuant to a life settlement contract!

Need for Awareness 55 of seniors have lapsed a life policy (ICR Life Insurance Study, 2013) 90 of seniors who lapsed a policy would have considered a life settlement had they know of the possibility (ISI Institute, 2010) 79 of clients feel advisors should inform them about a life settlement (ICR Life Insurance Study, 2012) 49 of advisors cite lack of knowledge as reason for not recommending life settlement to clients (ISI Institute, 2010)

Reality - Financial Crisis Unknown cost of health care in final years Seniors fear being broke more than fear death Which do you fear more? Age 44-75 Running out of Money, 61 Death, 39 Source: Allianz Life Insurance

Lapse Rates Billion of policies are lapsed each year Because Consumers and Advisors Are Unaware Seniors 65+! $57 billion of Face Value by lapsing or surrendering (Universal and Variable Universal Life Policies)! $112 billion of Face Value by lapsing or surrendering (Universal, Variable Universal, Term and Whole Life Policies) Source: (LISA/Welcom Funds Study Feb 23, 2015 5 th Annual Institutional Investor Conference)!

Life Insurance Settlement Association History Established in 1994, the Life Insurance Settlement Association is the oldest and largest trade organization in the life settlement market. Goal Educate consumers and advisors about a life settlement as an alternative to lapse or surrender of a life insurance policy.

Life Settlements Securization A life se)lement is the sale or assignment of a life insurance policy on the life of a elderly person (typically health impaired) purchased in the secondary market and owned by a third- party for investment purposes. The purchaser (or investor) of the policy becomes the policy owner, assumes the responsibility for paying future premiums, and becomes the beneficiary of the policy enctled to the death benefits at maturity (death of the insured). Life se)lement securiczacon involves the creacon of pools of life se)lements that are owned by one or more investors

The Life Settlement Players Investors Providers Life Expectancy Underwriters Settlement Brokers Financial Advisors/producers Insured/policy owner secondary versus tertiary market

Why Does the Market Exist? Seller Benefits: Better economic alternative than lapsing or surrendering policy Average purchase price in settlement market greater than 4X of cash surrender value1 Avoidance of policy premiums Cost of Insurance (COI) increases in later years Liquidity needed elsewhere: healthcare, general retirement expenses, etc. Investor Benefits: Mid to high teen unlevered gross returns2 Appealing risk-adjusted profile; solid returns to stressed scenarios Low correlation to other asset classes Ability to re-underwrite assets and medical condition at time of purchase Investment risks identified and priced at the time of the investment Cash-on-cash multiples 2X+ Tax efficient structuring 1. Empirical Investigation of Life Settlements: The Secondary Market for Life Insurance Policies, Januário and Naik 2014. 2. Market IRR information provided by AAP Partners 3. According to AAP Partners, market average IRR from the past 12 months is 18.23.

Benefits to Seller Vida Policy Case Study 1! Policy Holder! Male, Age 81! Policy Face Value! $1,470,000! 2014 Premiums! $71,478! Cash Surrender Value (CSV)! $53,010! Settlement Price! $249,050! Gross Excess Benefit:! $196,040! o o Average price paid by purchasers in the life settlement market exceeds 4x cash surrender value 2! 40 of Seniors over 65 have allowed a policy to lapse; 90 of those would have considered life settlements had they known about the option 3! 1. Actual policy purchased and currently owned by the Fund with characteristics that meet the Fund s eligibility criteria. The illustration above is provided for exemplary purposes only. The benefit to insureds can vary widely, and there is no assurance that all life insurance settlements will have similar excess benefits to insureds. 2. Empirical Investigation of Life Settlements: The Secondary Market for Life Insurance Policies, Januário and Naik 2014. 3. Insurance Studies Institute, 2010

Trend Toward Greater Certainty and Acceptance of Settlements The implementation of increased regulation by states coupled with a convergence of life expectancy methodologies of the major medical underwriters has dramatically reduced the perceived risks of the life settlement asset class. Forty-five (45) states have adopted specific life settlement regulation. Challenges to the transfer of insurance policies in courts have largely favored the settlement industry and provided clarity on the timeframe for contesting such policies. The volume of such cases has decreased dramatically over the past year as these issues have been clarified. Consumer groups and state governments have recognized the value of the life settlement industry. Insurance companies in several states are now required by law to inform consumers who are lapsing policies about the existence of the secondary market, and states have passed or are considering legislation to allow settlements to help fund long term care requirements for those applying for Medicaid. Life Expectancy underwriters have recently extended estimates and converged on a conservative methodology with a high degree of accuracy in actual-to-expected analyses.

Enhanced Regulatory Environment 42 of 50 states now regulate life settlement transactions 1 o 6 states require the disclosure of options to policy holders considering lapsing/surrendering! o 12 states are utilizing life settlement proceeds to assist in funding long-term care in association with Medicaid 2! 2000! 5 states regulated! 2014! 42 states regulated! 1. Life Insurance Settlement Association, 2014 2. Life Care Funding, Inc. as of March 2014

Market Conditions: Then and Now Pre-2009: Lack of oversight and regulation in many states Inaccurate and underestimated life expectancies; lack of data and experience with seller cohorthighly affluent, 75+ age Uncertain legal rights of policy owners Significant amount of STOLI and investmentdriven or manufactured policies Negative market perception; presence of bad actors and experience from early viatical plays Risk held by financial institutions Current: Market broadly regulated; over 95 of population covered by regulation and protections. 1 Life Settlement providers regulated by State Insurance Commissioner Consumer protection measures strengthened Much improved life expectancy models; better data, models, and understanding of disease cohorts STOLI and fraudulent paper increasingly rare; contestability periods and market participants better able to identify paper Legal rights much more clear; several key decisions favorable to the asset class Risk distributed from financial institutions to investors Improving acceptance by institutional community. Berkshire Hathaway, Apollo, Blackstone, Oaktree, New Zealand Superannuation Fund, and Dow Chemical all have presence in the space

Life Settlement Market Life Extension Risk Credit Risk Managed through choice in carriers Diversification Risk Medical Impairments, LE Length, Risk Classification. Risk of Fraud Managed through comprehensive Anti-Fraud Reviews Litigation Risk

Importance of Diversification Increased policy numbers increase confidence around investment outcomes 70 60 1,000 Monte Carlo Simulations on randomly drawn Vida owned policies 1 Outcome Probability 50 40 30 20 Portfolio Construct: 10 Policies 50 Policies 100 Policies VLF Portfolio (259 Physical 750 policies Policies) 10 0 0.0 2.5 5.0 7.5 10.0 12.5 15.0 17.5 20.0 22.5 25.0 27.5 30.0 32.5 35.0 Unleveraged Gross Return 1. 1000 iteration Monte Carlo analysis conducted on randomly selected policies owned by Vida Capital. The illustration above shows gross IRRs, all of which would be reduced by applicable Fund fees and expenses, and is based on a 1000 simulation Monte Carlo analysis of randomly selected Vida-owned policies that may be selected multiple times. The illustration is not intended to estimate the returns of a portfolio to an investor, but to show the change in probabilistic confidence intervals of returns as the number of assets in a portfolio increases. It does not account for future trading activities, and there can

VLF Performance MONTHLY PERFORMANCE - GROWTH OF $100 $200 S&P 500 $180 $160 $140 $120 $100 $80 COMPARATIVE STATISTICS 1 Returns as of 1/31/15 Net of fees and expenses Vida Longevity Fund Ja n. 3.25 ML AA- Corporate Index 2.69 ML High Yield Index Global Hedge Fund Index S&P 500 Index 0.69-0.29-3.00 Traili ng 12 Mont hs Annuali zed Returns Annuali zed Volatilit y Sha rpe Rati o Correlat ion 13.03 11.37 2.81 4.04 1.00 7.60 5.28 3.37 1.56-0.17 2.45 8.30 6.26 1.32 0.08-0.62 0.67 4.13 0.16 0.11 14.22 14.05 12.96 1.08 0.18 MONTHLY NET FUND PERFORMANCE JAN FEB MAR APR MAY JUNE JULY AUG SEP OCT NOV DEC YTD 2010 - - - 0.99 0.66 0.69 0.68 0.17 1.72 0.23 1.99 2.16 9.64 2011 0.33 0.12 1.44 1.12 1.26 0.63 0.35 1.36 0.81 1.88 0.47 2.05 12.45 2012 1.08-0.13 0.90-0.75 0.50 0.54 0.48 0.35 2.44-0.67 0.04 2.64 7.61 2013 0.38 0.26 0.71 0.63 1.04 1.01 1.73 0.84 1.26 0.27 0.46 2.26 11.34 1. Statistics calculated using monthly returns data. Risk free rate for Sharpe Ratio assumed to be 0.02. Performance is net of fees and expenses and is representative of an investor who contributed at inception, 2014 0.80 0.93 0.81 0.60 2.72 1.19 0.74 0.94 0.92-0.18 4/1/10, did not contribute 0.19 0.25 10.34 additional capital, did not withdrawal capital, and pays standard fees. Information is current as of 1/31/15 and based on estimated, unaudited results subject to change. Past performance is not indicative of future results. Important disclosures regarding indexes, 2015 3.25 - - - - - - - - - - - 3.25 calculations of actual returns, past performance, projections and other financial matters and legal matters are located at the end of

Questions? PANELISTS Michael Freedman mfreedman@gwglife.com President GWG Life Dan Young Dan.Young@vidacapitalinc.com Vice President, Portfolio Management Vida Capital