# EDGAR Filing Document

**Accession Number:** 0001814287
**File Stem:** 0001628280-25-058825
**Filing Date:** 2025-12
**Character Count:** 17472
**Document Hash:** 0644df27f03b3c37dfeb85979eeae5ca
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-25-058825.hdr.sgml**: 20251229

**ACCESSION NUMBER**: 0001628280-25-058825

**CONFORMED SUBMISSION TYPE**: 8-A12B/A

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20251229

**DATE AS OF CHANGE**: 20251223

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Abacus Global Management, Inc.
- **CENTRAL INDEX KEY:** 0001814287
- **STANDARD INDUSTRIAL CLASSIFICATION:** INVESTMENT ADVICE [6282]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 851210472
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-A12B/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-39403
- **FILM NUMBER:** 251602209

**BUSINESS ADDRESS:**
- **STREET 1:** 2101 PARK CENTER DRIVE, SUITE 200
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32835
- **BUSINESS PHONE:** (800) 561-4148

**MAIL ADDRESS:**
- **STREET 1:** 2101 PARK CENTER DRIVE, SUITE 200
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32835

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Abacus Life, Inc.
- **DATE OF NAME CHANGE:** 20230705

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** East Resources Acquisition Co
- **DATE OF NAME CHANGE:** 20200605

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 8-A/A**

(Amendment No. 1)

**FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES**

**PURSUANT TO SECTION 12(b) OR 12(g) OF THE**

**SECURITIES EXCHANGE ACT OF 1934**

**Abacus Global Management, Inc.**

(Exact name of registrant as specified in its charter)

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| | |
|:---|:---|
| **Delaware** | **85-1210472** |
| (State or other jurisdiction of incorporation or organization) | (I.R.S. Employer Identification No.) |

---

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| | |
|:---|:---|
| **2101 Park Center Drive<br>Suite 200<br>Orlando, Florida** | **32835** |
| (Address of principal executive offices) | (Zip Code) |

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Securities to be registered pursuant to Section 12(b) of the Act:

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| | |
|:---|:---|
| **Title of each class** | **Name of each exchange on which** |
| **to be so registered** | **each class is to be registered** |
| **Common Stock** | **New York Stock Exchange** |
| **9.875% Fixed Rate Senior Notes due 2028** | **New York Stock Exchange** |

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If this form relates to the registration of a class of securities pursuant to Section 12(b) of the Exchange Act and is effective pursuant to General Instruction A.(c) or (e), check the following box. ⌧

If this form relates to the registration of a class of securities pursuant to Section 12(g) of the Exchange Act and is effective pursuant to General Instruction A.(d) or (e), check the following box. □

If this form relates to the registration of a class of securities concurrently with a Regulation A offering, check the following box. □

Securities Act registration statement or Regulation A offering statement filed number to which this form relates: **Not applicable.**

Securities to be registered pursuant to Section 12(g) of the Act: **None.**

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**EXPLANATORY NOTE**

Abacus Global Management, Inc. (the "Company") is filing this Amendment No. 1 to Form 8-A ("Amended 8-A No. 1") to amend the Company's Form 8-A filed on December 23, 2025 to check the box on the Form 8-A cover page indicating that the Form 8-A relates to the registration of a class of securities pursuant to Section 12(b) of the Exchange Act of 1934, as amended, and is effective pursuant to General Instruction A.(c) or (e). This was not marked in the original filing. In Amended 8-A No. 1 the Company is replacing the form of specimen share certificate included as Exhibit 4.1 and is also removing the Specimen Warrant Certificate as an exhibit from the filing since the company no longer has such securities outstanding and they are not being registered on the New York Stock Exchange. Amended 8-A No. 1 also amends the description of the Company's securities under Item 1 by replacing the description in its entirety with the revised text below, and adds additional exhibits to the exhibit index. As a result of these edits, the numbering of the exhibits have changed.

This Amended 8-A No. 1 is being filed in connection with the transfer of the listings from The Nasdaq Stock Market LLC ("Nasdaq") to the New York Stock Exchange (the "NYSE") of: (i) the Company's common stock, par value $0.0001 per share (the "Common Stock"), and (ii) the Company's 9.875% Fixed Rate Senior Notes due 2028 (the "2028 Notes"). The Common Stock and the 2028 Notes will trade on the NYSE under the symbols "ABX" and "ABXL", respectively. The Company expects the listing and trading of the Common Stock and the 2028 Notes on Nasdaq to cease at the close of trading on or about December 29, 2025, and the listing and the trading of the Common Stock and the 2028 Notes on NYSE to begin at market open on or about December 30, 2025.

**INFORMATION REQUIRED IN REGISTRATION STATEMENT**

**Item 1. Description of Registrant's Securities to be Registered.&nbsp;&nbsp;&nbsp;&nbsp;**

*Common Stock*

The description of the Common Stock under the caption "Description of Common Stock ("ABL")" included in <u>[Exhibit 4.11](https://www.sec.gov/Archives/edgar/data/1814287/000181428725000006/exhibit411_abldescriptiono.htm)</u> to the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (File No. 001-39403) filed with the Securities and Exchange Commission (the "SEC") on March 28, 2025 (the "Annual Report") is incorporated herein by reference, except that any reference to the NYSE is hereby amended to refer to Nasdaq.

Certain shares of the Company's Common Stock are also subject to an Equity Registration Rights Agreement providing certain registration rights in connection with certain shares of Common Stock issued as consideration in the Company's December 2, 2024 purchase (the "Carlisle Acquisition") of all of the outstanding shares of Carlisle Management Company S.C.A., a corporate partnership limited by shares established under the laws of Luxembourg ("CMC") and Carlisle Investment Group S.A.R.L., a private limited liability company incorporated under the laws of Luxembourg pursuant to the terms of that certain Share Purchase Agreement, by and among the Company, CMC, CIG, the sellers party thereto (the "Sellers"). The Equity Registration Rights Agreement is attached hereto as Exhibit 10.1 and is incorporated herein by reference.

*2028 Notes*

The 2028 Notes are governed by a senior debt securities indenture, dated as of November 10, 2023 (the "Base Indenture"), as supplemented by a first supplemental indenture, dated as of November 10, 2023 (the "First Supplemental Indenture,"), as supplemented by the Second Supplemental Indenture, dated as of December 2, 2024 (the "Second Supplemental Indenture") as supplemented by the Third Supplemental Indenture, dated as of July 18, 2025 (the "Third Supplemental Indenture", and together with the Base Indenture, the First Supplemental Indenture, and the Second Supplemental Indenture, the "Indenture"), between the Company and U.S. Bank Trust Company, National Association, as trustee. The Base Indenture, the First Supplemental Indenture, which includes the form of the first and second tranches of the 2028 Notes (the "Initial Notes"), and the Second Supplemental Indenture, which

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includes the form of the third and fourth tranche of the 2028 Notes (the "Additional Notes"), and the Third Supplemental Indenture are attached hereto as Exhibits 4.2, 4.3, 4.5 and 4.6, respectively, and incorporated herein by reference. The Initial Notes and the Additional Notes are fully fungible with and will be treated as a single series of debt securities.

Certain Additional Notes are subject to a Notes Registration Rights Agreement entered into between certain Sellers and the Company in connection with the Carlisle Acquisition, providing certain registration rights in connection with the Additional Notes issued as consideration in the Carlisle Acquisition. The Notes Registration Rights Agreement is attached hereto as Exhibit 10.2, and is incorporated herein by reference.

The description of the 2028 Notes under the Caption "9.875% Fixed Rate Senior Notes due 2028 ("ABLLL")", included in <u>[Exhibit 4.11](https://www.sec.gov/Archives/edgar/data/1814287/000181428725000006/exhibit411_abldescriptiono.htm)</u> to the Company's Annual Report is incorporated herein by reference.

**Item 2. Exhibits.**

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 3.1 | Second Amended and Restated Certificate of Incorporation of Abacus Life, Inc. (incorporated by reference to <u>[Exhibit 3.1 from the Company's 8-K filed July 6, 2023](https://www.sec.gov/Archives/edgar/data/1814287/000119312523182812/d525613dex31.htm)</u>) |
| 3.2 | Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of Abacus Life, Inc., dated February 27, 2025 (incorporated by reference to <u>[Exhibit 3.1 from the Company's Form 8-K filed March, 5, 2025](https://www.sec.gov/Archives/edgar/data/1814287/000181428725000003/exhibit31-amendedcertifi.htm)</u>) |
| 3.3 | Amended and Restated Bylaws of Abacus Global Management, Inc., dated February 27, 2025 (incorporated by reference to <u>[Exhibit 3.3 of the Company's Quarterly Report on Form 10-Q for the quarter ended March 31, 2025, filed May 8, 2025](https://www.sec.gov/Archives/edgar/data/1814287/000181428725000006/exhibit33_bylawsofabl02272.htm)</u>) |
| 4.1+ | <u>[Specimen Common Share Certificate](ex41specimencommonstockcer.htm)</u> |
| 4.2 | Base Indenture, dated as of November 10, 2023, between the Company and U.S. Bank Trust Company, National Association, as trustee (incorporated by reference to <u>[Exhibit 4.1 from the Company's Form 8-K filed November 13, 2023](https://www.sec.gov/Archives/edgar/data/1814287/000119312523276009/d319936dex41.htm)</u>) |
| 4.3 | First Supplemental Indenture, dated as of November 10, 2023, between the Company and U.S. Bank Trust Company, National Association, as trustee (incorporated by reference to <u>[Exhibit 4.2 from the Company's Form 8-K filed November 13, 2023](https://www.sec.gov/Archives/edgar/data/1814287/000119312523276009/d319936dex42.htm)</u>) |
| 4.4 | Form of 9.875% Fixed Rate Senior Notes due 2028 (incorporated by reference to <u>[Exhibit A of Exhibit 4.2 from the Company's Form 8-K filed November 13, 2023](https://www.sec.gov/Archives/edgar/data/1814287/000119312523276009/d319936dex42.htm)</u>) |
| 4.5 | Second Supplemental Indenture, dated as of December 2, 2024, between the Company and U.S. Bank Trust Company, National Association, as Trustee, including the form of the notes (incorporated by reference to <u>[Ex](https://www.sec.gov/Archives/edgar/data/1814287/000181428724000068/exhibit43_carlislesecondsu.htm)[hi](https://www.sec.gov/Archives/edgar/data/1814287/000181428724000068/exhibit43_carlislesecondsu.htm)[bit 4.3](https://www.sec.gov/Archives/edgar/data/1814287/000181428724000068/exhibit43_carlislesecondsu.htm)[from the Company's Form 8-K filed December 2, 2024](https://www.sec.gov/Archives/edgar/data/1814287/000181428724000068/exhibit43_carlislesecondsu.htm)</u>) |
| 4.6 | Third Supplemental Indenture, dated as of July 18, 2025, between the Company and U.S. Bank Trust Company, National Association, as Trustee (incorporated by reference to <u>[Exhibit 4.](https://www.sec.gov/Archives/edgar/data/1814287/000114036125043363/ny20059688x1_ex4-7.htm)[7](https://www.sec.gov/Archives/edgar/data/1814287/000114036125043363/ny20059688x1_ex4-7.htm)[of the Company's Form S-3 filed November 25, 2025](https://www.sec.gov/Archives/edgar/data/1814287/000114036125043363/ny20059688x1_ex4-7.htm)</u>) |
| 4.7 | Form of 9.875% Fixed Rate Senior Notes due 2028 (incorporated by reference to <u>[Exhibit A of Exhibit 4.3 from the Company's Form 8-K filed December 2, 2024](https://www.sec.gov/Archives/edgar/data/1814287/000181428724000068/exhibit43_carlislesecondsu.htm)</u>) |
| 10.1 | Equity Registration Rights Agreement, dated as of December 2, 2024, by and among the Company and the Holders of the common stock of the Company named therein (incorporated by reference to <u>[Exhibit](https://www.sec.gov/Archives/edgar/data/1814287/000181428724000068/exhivit103_carlisleequityr.htm)[10](https://www.sec.gov/Archives/edgar/data/1814287/000181428724000068/exhivit103_carlisleequityr.htm)[.3 from the Company's Form 8-K filed December 2, 2024](https://www.sec.gov/Archives/edgar/data/1814287/000181428724000068/exhivit103_carlisleequityr.htm)</u>) |
| 10.2 | Notes Registration Rights Agreement, dated as of December 2, 2024, by and among the Company and the Holders of the New Notes named therein (incorporated by reference to <u>[Exhibit](https://www.sec.gov/Archives/edgar/data/1814287/000181428724000068/exhivit102_carlislenotesre.htm)[10](https://www.sec.gov/Archives/edgar/data/1814287/000181428724000068/exhivit102_carlislenotesre.htm)[.](https://www.sec.gov/Archives/edgar/data/1814287/000181428724000068/exhivit102_carlislenotesre.htm)[2](https://www.sec.gov/Archives/edgar/data/1814287/000181428724000068/exhivit102_carlislenotesre.htm)[from the Company's Form 8-K filed December 2, 2024](https://www.sec.gov/Archives/edgar/data/1814287/000181428724000068/exhivit102_carlislenotesre.htm)</u>) |
| + Filed herewith | + Filed herewith |

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**SIGNATURE**

Pursuant to the requirements of Section 12 of the Securities Exchange Act of 1934, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereto duly authorized.

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| | | |
|:---|:---|:---|
| | **ABACUS GLOBAL MANAGEMENT, INC.** | **ABACUS GLOBAL MANAGEMENT, INC.** |
| Date: December 23, 2025 | By: | /s/ William McCauley |
|  | Name: | William McCauley |
|  | Title: | Chief Financial Officer |

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## Exhibit 4.1

SPECIMEN COMMON STOCK CERTIFICATE

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| | |
|:---|:---|
| NUMBER | NUMBER |
| | C- |
| | SHARES |
| | SEE REVERSE FOR CERTAIN DEFINITIONS |
| | CUSIP 00258Y 104 |

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**ABACUS GLOBAL MANAGEMENT, INC.**

**INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE <br>COMMON STOCK**

This Certifies that _________________________________________________________ is the owner of

FULLY PAID AND NON-ASSESSABLE SHARES OF THE PAR VALUE OF $0.0001 EACH OF THE COMMON STOCK OF

**ABACUS GLOBAL MANAGEMENT, INC.<br>(THE "CORPORATION")**

transferable on the books of the Corporation in person or by duly authorized attorney upon surrender of this certificate properly endorsed.

This certificate is not valid unless countersigned by the Transfer Agent and registered by the Registrar of the Corporation.

Witness the facsimile signatures of the duly authorized officers of the Corporation.

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| | |
|:---|:---|
| Chief Executive Officer | Treasurer |
| Transfer Agent | |

---

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**ABACUS GLOBAL MANAGEMENT, INC.**

The Corporation will furnish without charge to each stockholder who so requests, a statement of the powers, designations, preferences and relative, participating, optional or other special rights of each class of stock or series thereof of the Corporation and the qualifications, limitations, or restrictions of such preferences and/or rights. This certificate and the shares represented thereby are issued and shall be held subject to all the provisions of the Second Amended and Restated Certificate of Incorporation and all amendments thereto and resolutions of the Board of Directors providing for the issue of securities (copies of which may be obtained from the secretary of the Corporation), to all of which the holder of this certificate by acceptance hereof assents. The following abbreviations, when used in the inscription on the face of this certificate, shall be construed as though they were written out in full according to applicable laws or regulations:

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| TEN COM | - | as tenants in common | UNIF GIFT MIN ACT | - | | Custodian |  |
| TEN ENT | - | as tenants by the entireties | | | (Cust) | | (Minor) |

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JT TEN - as joint tenants with right of survivorship and not as tenants in common under Uniform Gifts to Minors Act (State)

Additional abbreviations may also be used though not in the above list.

*For value received, hereby sells, assigns and transfers unto*

(PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER(S) OF ASSIGNEE(S))

(PLEASE PRINT OR TYPEWRITE NAME(S) AND ADDRESS(ES), INCLUDING ZIP CODE, OF ASSIGNEE(S))

*shares of the Common Stock represented by the within Certificate, and hereby irrevocably constitutes and appoints*

Attorney to transfer the said shares of Common Stock on the books of the within named Corporation with full power of substitution in the premises.

*Dated:________________________________*

**Notice:** The signature(s) to this assignment must correspond with the name as written upon the face of the certificate in every particular, without alteration or enlargement or any change whatever.<br>

**Signature(s) Guaranteed:**

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| | |
|:---|:---|
| By: |  |
|  | THE SIGNATURE(S) MUST BE GUARANTEED BY AN ELIGIBLE GUARANTOR INSTITUTION (BANKS, STOCKBROKERS, SAVINGS AND LOAN ASSOCIATIONS AND CREDIT UNIONS WITH MEMBERSHIP IN AN APPROVED SIGNATURE GUARANTEE MEDALLION PROGRAM, PURSUANT TO S.E.C. RULE 17Ad-15 UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED (OR ANY SUCCESSOR RULE). |

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