Abacus Life, Inc. has announced the completion of a merger agreement involving its subsidiary ERES, Longevity Market Assets, LLC (LMA), and Abacus Settlements, LLC. Post-merger, LMA and Abacus became wholly owned subsidiaries of Abacus. Simultaneously, the company also announced a change in its registered public accounting firm from Marcum LLP to Grant Thornton LLP effective July 17, 2023.