{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-271461","form_type":"8-K","ticker":"ABX","cik":"0001814287","company_name":"Abacus Global Management, Inc.","filed_at":"2023-11-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.613031+00:00","generated_at":"2026-06-08T21:23:59.309752+00:00","sec_items":["1.01","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Abacus Life issues $31M of 9.875% senior notes due 2028; Piper Sandler underwrites","bullets":["Underwriting agreement with Piper Sandler for $31M principal; option for additional $4.65M.","Notes bear 9.875% fixed rate, mature 2028; expected to list on Nasdaq under symbol ABLLL.","Net proceeds to refinance outstanding debt under July 5, 2023 Credit Agreement with Owl Rock Capital and for general corporate purposes."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-271461","json":"https://secwatch.observer/filing/0001193125-23-271461.json","markdown":"https://secwatch.observer/filing/0001193125-23-271461.md","text":"https://secwatch.observer/filing/0001193125-23-271461.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1814287/000119312523271461/0001193125-23-271461-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1814287/000119312523271461/d579625d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T21:23:59.309752+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"c4eb4f1f5d156ae031958d3d64cf52c91ed64d50","claim":"Abacus Global Management, Inc. entered into Underwriting Agreement with Piper Sandler & Co., as representative of the several underwriters valued at $31 million aggregate principal amount (effective 2023-11-02).","evidence_excerpt":"On November 2, 2023, Abacus Life, Inc., a Delaware corporation (the “Company”), entered into an Underwriting Agreement (the “Underwriting Agreement”) with Piper Sandler & Co., as representative of the several underwriters named in Exhibit A thereto (the “Underwriters”), pursuant to which the Underwriters agreed to purchase from the Company $31 million aggregate principal amount of the Company’s 9.875% Fixed Rate Senior Notes due 2028 (the “Notes”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1814287/000119312523271461/0001193125-23-271461-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"underwriting"},{"label":"Counterparty","value":"Piper Sandler & Co., as representative of the several underwriters"},{"label":"Value","value":"$31 million aggregate principal amount"},{"label":"Effective","value":"2023-11-02"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}