---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-23-108364"
form_type: "8-K"
ticker: "ABX"
cik: "0001814287"
company_name: "Abacus Global Management, Inc."
filed_at: "2023-04-20T23:59:59+00:00"
generated_at: "2026-06-16T22:41:57.461538+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# East Resources Acquisition extends merger deadline to July 27, 2023 and clarifies stockholder vote requirements

## Summary
- Second Amendment to Merger Agreement extends Outside Date to July 27, 2023.
- Clarifies required stockholder votes: majority of shares voted for Business Combination, NASDAQ, and Incentive Plan Proposals; separate class vote for Charter Amendment.
- Requires LMA and Abacus to deliver IRS Form 8832 election for disregarded entity status effective day after closing.
- Amendment also specifies that the NASDAQ Proposal, Incentive Plan Proposal, and Charter Amendment Proposal are among the Transaction Proposals.

## SEC filing metadata
- accession: 0001193125-23-108364
- form_type: 8-K
- ticker: ABX
- cik: 0001814287
- company_name: Abacus Global Management, Inc.
- filed_at: 2023-04-20T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 1.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1814287/000119312523108364/0001193125-23-108364-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1814287/000119312523108364/d479667d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-23-108364
- JSON: https://secwatch.observer/filing/0001193125-23-108364.json
- Plain text: https://secwatch.observer/filing/0001193125-23-108364.txt

## Key facts
- Material Agreements
  Abacus Global Management, Inc. amended Second Amendment to Agreement and Plan of Merger with East Resources Acquisition Company, Longevity Market Assets, LLC, Abacus Settlements, LLC valued at Amendment to Agreement and Plan of Merger, dated August 30, 2022, to clarify stockholder votes, requ (effective 2023-04-20).
  - Action: amendment
  - Agreement: merger
  - Counterparty: East Resources Acquisition Company, Longevity Market Assets, LLC, Abacus Settlements, LLC
  - Value: Amendment to Agreement and Plan of Merger, dated August 30, 2022, to clarify stockholder votes, requ
  - Effective: 2023-04-20
  source text: On April 20, 2023, ERES, LMA Merger Sub, Abacus Merger Sub, LMA and Abacus entered into the Second Amendment to Agreement and Plan of Merger (the “ Amendment ”), pursuant to which the Merger Agreement was amended to, among other things, (i) clarify the ERES stockholder votes required to approve the Transaction Proposals, (ii) require that the Companies deliver or cause to be delivered to ERES documentation relating to a tax election at the Closing and (iii) extend the Outside Date to July 27, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1814287/000119312523108364/0001193125-23-108364-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.