Life Settlement Assets plc is a closed-ended investment trust that invests in and manages portfolios of whole interests in life settlement policies issued by life insurance companies primarily in the United States. The company generates returns for investors by acquiring life settlement policies and managing the associated costs, aiming for the realized value of policy maturities to exceed the total acquisition and operational expenses. Its investment strategy focuses on both non-HIV and HIV-related policies, with an emphasis on optimizing cash inflows from policy maturities.