UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

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FORM 8-K

_______________________________

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): ~~March~~ 29May 18, ~~2021~~ 2022

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Life Partners Position Holder ~~Trust~~TrustLife Partners IRA Holder Partnership, LLC (Exact name of registrants as specified in its charter)

Life Partners IRA Holder Partnership, LLC

(Exact name of registrants as specified in its charter)

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Texas

(State or Other Jurisdiction of Incorporation)

000-55783 000-55784		81-6950788 81-4644966
000-55783000-55784		81-6950788 81-4644966
(Commission File Number)		(I.R.S. Employer Identification Nos.)

2001 Bryan Street, Suite 1800 Dallas, Texas		75201
2001 Bryan Street, Suite 1800Dallas, Texas		75201
(Address of Principal Executive Offices)		(Zip Code)

(214) 560-5404

(Registrants’ Telephone Number, Including Area Code)

Not Applicable

(Former Name or Former Address, If Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2 (b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4 (c))

Indicate by check mark whether the registrants are emerging growth companies as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging growth companies ☐

If emerging growth companies, indicate by check mark if the registrants have elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

~~Section~~Item 1.01 –Entry ~~Business~~into ~~and~~a ~~Operations~~ Material Definitive Agreement

~~Item~~On 1May 18, 2022 the Life Partners Position Holder Trust (the “Trust”) entered into a Purchase and Sale Agreement (the “Sale Agreement”) with Red Lion Square Holdings, LLC (the “Prospective Buyer”) to sell PHT Holdings I, LLC and PHT Holdings II, LLC, the wholly-owned entities that, respectively, hold title to the Trust’s life settlement and viatical insurance policies (the “Policies”).03 Through ~~Bankruptcy~~this orsale, ~~Receivership~~the Trust intends to liquidate the bulk of its assets and to distribute the proceeds to Unit holders.

~~On March~~The ~~29,~~purchase ~~2021~~price, ~~Judge~~which ~~Mark~~is ~~Mullin,~~subject ~~United~~to ~~States~~adjustment ~~Bankruptcy~~under ~~Court, Northern~~the ~~District~~terms of ~~Texas,~~the ~~Fort~~Sale ~~Worth Division~~Agreement, ~~entered~~is ~~its~~$198 ~~Order Approving:~~Million, ~~(I)~~an ~~Creditors’~~amount ~~Trustee’s~~that ~~Final~~is ~~Report~~slightly ~~and Amended~~higher ~~Application~~than ~~for~~the ~~Final~~Net ~~Decree~~Asset ~~Closing~~Value ~~Bankruptcy~~of ~~Cases~~the ~~and Related~~Policies, ~~Relief;~~as ~~and~~reported ~~(II)~~in ~~Position~~the ~~Holder~~ Trust’s ~~Amended Post-Confirmation~~latest ~~Report~~quarterly ~~and~~regulatory ~~Joinder in Amended Application for Final Decree Closing Bankruptcy Cases~~filing.

The ~~Court~~ ~~found~~Purchase ~~that~~Agreement provides for the reopening of the Trust’s bankruptcy ~~cases~~action ~~filed~~and asthe InTrust’s reseeking ~~Life~~of ~~Partners Holdings,~~a ~~Inc.,~~Clarification ~~et.~~Order ~~al.~~from ~~Case~~the ~~No.~~Bankruptcy ~~15-40289~~Court, Inconfirming rethe ~~Life~~Prospective ~~Partners~~Purchaser’s ~~Inc. Case~~rights ~~No.~~in ~~15-41995,~~the ~~and~~Policies Inupon rethe ~~LPI~~closing ~~Financial~~of ~~Services,~~the ~~Inc~~purchase., The ~~Case~~Parties ~~No. 15-41996~~anticipate (the ~~“Bankruptcy~~closing ~~Cases”),~~of ~~have~~the ~~been~~purchase ~~fully administered~~will ~~and,~~follow inimmediately upon the ~~best~~receipt ~~interests~~ of the ~~reorganized~~Clarification ~~debtors~~Order, ~~the~~ ~~successor~~which ~~trusts,~~the ~~their beneficiaries and all~~ parties~~-in-interest,~~ ~~the~~anticipate ~~Court~~will ~~decreed~~be ~~the~~obtained ~~Bankruptcy~~in ~~Cases closed~~September, 2022.

The closing of the Bankruptcy Cases does not change the continued administration of the Life Partners Creditors’ Trust, the Life Partners Position Holder Trust or the Life Partners IRA Holders Partnership LLC under their constituent agreements. Accordingly, the Life Partners Position Holder Trust and the Life Partners IRA Holders Partnership LLC shall continue to operate as they have under the confirmed plan of reorganization.2

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrants have duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	LIFE PARTNERS POSITION HOLDER TRUST
Date: March 31, 2021	By:	/s/ Michael J. Quilling
Date: May 20, 2022	By:	/s/ Michael J. Quilling
		Michael J. Quilling
		Trustee

	LIFE PARTNERS IRA HOLDER PARTNERSHIP, LLC
Date: March 31, 2021	By:	/s/ Michael J. Quilling
Date: May 20, 2022	By:	/s/ Michael J. Quilling
		Michael J. Quilling
		Manager

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