Abacus Global Management, Inc.

Please stand by, we're about to begin. Good day, ladies and gentlemen, and welcome to the Abacus Global Management second quarter 2026 earnings conference call. All participants will be in a listen-only mode. To distance, please signal a conference specialist by pressing the star key, followed by zero. After today's presentation, there will be an opportunity to ask questions. To ask a question, please press star 1 on your keypad at any time. Please note this event is being recorded. I would now like to turn the call over to David Jackson, Abacus Global Management's Head of Investor Relations. Please go ahead.

Thank you, Operator, and thank you everyone for joining Abacus Global Management's second quarter earnings call. Here with me today are Jay Jackson, Chairman and Chief Executive Officer, Elena Plesco, Chief Investment Officer, and Bill McCauley, Chief Financial and Chief Operating Officer. This afternoon at 4.15 p.m. Eastern Time, Abacus Global Management released our second quarter 2026 results. This afternoon's call will allow participants to ask questions about our results. Before we begin, Abacus Global Management refers participants on this call to the investor webpage ir.abacusgm.com for the press release, investor information, and filings with the SEC for a discussion of the risks that can affect the business. Abacus Global Management more specifically refers participants to the presentation furnished today on Form 8K with the Securities and Exchange Commission and reminds listeners that some of the comments today may contain forward-looking statements and as such will be subject to risks and uncertainties which, if they materialize, could materially affect results. More information on the risks, uncertainties, and assumptions relating to forward-looking statements, please refer to Abacus Global Management's public filings. During the call, we will reference certain non-GAAP financial measures. Although we believe these measures provide useful supplemental information about our financial performance, they are not recognized measures and do not have standardized meanings under U.S. generally accepted accounting principles or GAAP. Please see our public filings for additional information regarding our non-GAAP financial measures, including references to comparable GAAP measures. With that, I'd now like to turn the call over to Jay Jackson, Abacus Global Management's Chairman and Chief Executive Officer.

Thank you, David, and thanks to everyone for joining us. We are thrilled to see so many of you in person at the NYSE last month for our Investor Day, where we shared our vision for Abacus Global Management. We'd encourage everyone to listen to the replay available on our IR website. For those that weren't able to join, our message from Investor Day was clear. We have high conviction that traditional asset management will be revolutionized and improved via personalized longevity data. More importantly, we firmly believe Abacus is uniquely positioned as the leading data and technology platform to enable that revolution. Start with the number that is reshaping our entire industry, $124 trillion. Over the next three decades, that is what will pass from baby boomers to their children and grandchildren, the largest wealth transfer in history, and nearly every dollar of it is being planned today on a guess. Thank you for joining us. Turning an individual's medical, genetic, medication, and biometric data into a portfolio built around the life they actually live. This is possible because we have a 20-year head start built on exactly that data, which positions Abacus to be the intelligence layer for lifespan-linked finance. The clearest way to frame that is a company you all know. Amazon built AWS to run its own marketplace. and it became one of its most important profit engines. Our origination platform is our commerce engine and LifeArk is our AWS. The growth is already showing up in our results. Through the first half of 2026, we raised $544.2 million in inflows into our longevity funds, surpassing our $500 million target for the period. and comparing to approximately $604 million for all of 2025. Separately, we are in the very early days of putting LifeArc to work for others, and this is where the wealth transfer opportunity comes to life. Our partnership with Manning and Napier will let their advisors apply personalized lifespan modeling across the $18 billion they manage for 3,400 clients. Manning and Napier is not the exception. It is the playbook. and that playbook points to something bigger. So when we talk about abacus, we are not a traditional asset manager. We are building the infrastructure for lifespan linked finance. Our mission is to own the data, products and distribution rails that let advisors build portfolios around each individual's specific lifespan drivers. So the next generation invest those $124 trillion around real lifespans That's the opportunity we're building toward, and this quarter gave us real evidence we're on the right path. Bill will take you through the specifics of the quarter in a moment, but I want to pull out two highlights I'm especially excited about. First, we received SEC effectiveness for and launched the ABX Longevity Growth and Income Fund, ticker ABXGX. are our first registered interval fund dedicated to the longevity asset class. For the first time, individual investors and their advisors can access this asset class through a registered vehicle, and it's a direct realization of the strategy we laid out at Investor Day. Second, in building on that same drive to open up the asset class is asset tokenization. Let me be clear about what this is and what it isn't. For Abacus, this is not a crypto strategy. It's a financial infrastructure. We're building an immutable on-chain record of each policy's chain of title, liens, and cash flow rights, which makes the secondary life insurance market more transparent, more transferable, and more investable. This is a market that has historically been opaque and hard to transact, and putting it on-chain begins to change that. We've already started tokenizing enforced policies. and we see this as infrastructure that builds on the strength of our origination platform as we continue to grow our recurring fee-based revenue. Those milestones show the kind of progress we're making. Turning to the nearer term, we feel very good about the trajectory of the business as we move through the balance of the year. Alongside our results, we're providing guidance for the third quarter The momentum we built in the first half across our origination platform and disciplined monetization gives us real confidence in where we're headed. With that, I'll turn it over to Bill to take you through the quarter in detail.