Kosmos Management has closed Kosmos 2026-1, the seventh asset-backed security (ABS) issuance since 2019 for the firm and the third in six months.
“Our mission since 2012 has been to bring a higher standard of transparency and due diligence rigor to the longevity-linked asset class,” said Amy Bautista, CEO of Kosmos.
“The closing of our seventh ABS – and our third in just two quarters – is more than a milestone; it is a validation of the Kosmos model. We didn’t just enter this market; we helped create the infrastructure that allows institutional investors to access these assets with confidence and clarity. Kosmos remains focused on the disciplined execution and long-term value our clients have come to expect over the last fourteen years.”
Kosmos’ approach systematically pairs life settlement assets with specific annuity structures to provide uncorrelated, durable cash flows for institutional portfolios and is designed to transform longevity-linked assets into investment-grade debt instruments.
“We are seeing a profound shift in how insurance companies and large-scale asset managers view this space,” said Bautista.
“By bringing new, high-caliber investors into our seventh issuance, we are proving that the market for longevity-linked ABS is not just maturing, it is expanding around the standards we established at our founding.”