_____________________________________________________________________________________________ Description of the Advisory Firm LotusGroup Capital, LLC, is a federally registered investment adviser founded in September 2018 as a Colorado limited liability company. It was formed under the Colorado Limited Liability Company Act, as amended, and organized under Colorado's laws. LGC is authorized to do business in any state but currently has specific registration in Colorado and Delaware. Principal Owners Organizational Structure LotusGroup Capital's principal owners are Raphael A. Martorello, Managing Member (80.84%) and Louis C. Frank, CAIA, Partner, and Private Portfolio Manager (3.39%), Nicholas Pirnack, Partner (0.45%), and Stephanie Schlemeyer, Partner (0.32%). Additionally, Quail Creek Production Corporation owns a 55% financial interest in the firm. Mr. Martorello formed both the advisory firm LotusGroup Capital and the private investment fund it manages, LotusGroup Longevity Fund, LLC (“LLF”), LGA IncomePlus Fund, LP (“IPF”), and LotusGroup IncomePlus Fund II (“IPFII”), and LotusGroup IncomePlus Fund III (“IPFIII”) (hereafter, the "Funds,"). LotusGroup Capital, LLC, is the Investment Manager of the Funds. Mr. Martorello manages LotusGroup Capital. LGC, as the Adviser and Fund Manager, maintains sole and complete authority to manage the Fund's activities and those of its affiliated Partner: LLF (Special Member), LLC, the Adviser's carried interest holding company. Mr. Martorello also maintains 86.76% ownership and full authority to manage LotusGroup Advisors, LLC ("LGA"), a separate but affiliated registered investment advisory firm and related adviser, also located in Denver, CO. LotusGroup Advisors, LLC, collectively with the Manager and other affiliates, form "LotusGroup." (Please see Mr. Martorello's LGC Form ADV Part 2B – Brochure Supplement for additional details on his formal education, business background, and outside business activities.) Types of Advisory Services Offered LotusGroup Capital LLC offers a specific kind of advisory service; the Adviser focuses exclusively on one type of advisory service - managing private investments. Private Fund Management Services LotusGroup Longevity Fund, LLC LotusGroup Capital serves as the Managing Member, the Investment Manager, and the fiduciary of LotusGroup Longevity Fund, LLC ("LLF'), a Delaware limited liability company launched on October 15, 2018. LotusGroup Capital's client is the Fund itself, to whom the Adviser provides discretionary advisory services. LGC's role is to source and manage individual investments and the Fund's various service providers. LGA IncomePlus Fund, L.P., LotusGroup IncomePlus Fund II, & LotusGroup IncomePlus Fund III LotusGroup Capital serves as the Investment Manager and the fiduciary to LGA IncomePlus Fund, L.P. (“IPF”), LotusGroup IncomePlus Fund II, L.P. (“IPFII”), and LotusGroup IncomePlus Fund III (“IPFIII”) (collectively the “IPF Funds”). LGC provides discretionary advisory services to the IPF Funds. The General Partner for IPF is PPB LGA Income Management, LLC, the General Partner for IPFII is PPB LGA Income 2 Mgt LLC, and General Partner for IPFIII is PPB LG Income 3 Mgt, LLC, (each a “GP”). LGC is the Investment Manager for the IPF Funds, performing the IPF Funds’ sourcing and managing individual Investments. LLF and the IPF Funds may be collectively referred to as the “Funds”. Investment Objective The LotusGroup Longevity Fund, LLC ("LLF") seeks to pool investment funds of its investors (each, a "Member") for the primary purpose of long-term capital appreciation and a secondary goal of generating income. The Fund seeks to achieve this objective by investing primarily in various life settlement contracts with Net Asset Value ("NAV") that increase over time, with potential sales of such contracts to generate gains and eventual maturities that produce realized gains/income to the Fund. The IPF Funds seek to preserve capital by investing in recession resilient sectors with low correlation to public markets & the economy. Most asset-backed investments deliver attractive current yields (“Income”) relative to fixed income options available in the public markets. Additional capital gains accrue upon investment exits (“Plus”) for select investments within the IPF Funds. The IPF Funds provide exclusive access to pre-existing relationships to achieve its stated goals using a fund of funds approach. The Investment Manager has also negotiated for direct access to purchases, such as co- investments. The Investment Manager will be sourcing direct investment opportunities within the IPF Funds’ targeted theme of asset backed and recession resilient categories, defined as investments that are not fully exposed to cyclical market effects during a downturn uncorrelated to economic or public market events. Fund Management As Investment Manager, LGC has complete authority to manage the Funds' activities. LGC has sole responsibility for researching, selecting, and monitoring Fund investments and deciding when and how much to invest or withdraw from each particular investment. LLF cannot impose restrictions on investing in particular securities or types of securities within the Fund. LGC maintains ongoing monitoring, surveillance, and management of each of the investments within the IPF Funds and will guide the GPs on fund reserves, distributions, and exits. The IPF Funds have a 1-year raise period, a 4-year investment period, and a 2-year winddown period, with the ability to have three one-year extensions. More information on the IPF Funds’ strategies can be found in Item 8: Methods of Analysis, Investment Strategies, & Risk of Loss. Manager Currently, the Manager is set up with a Chief Investment Officer (CIO) and a growing Asset Management Team, as further described: Raphael A. Martorello – CIO & Managing Partner Mr. Martorello brings over 20 years of investment experience to his role as Managing Partner and CIO. Raph is responsible for overseeing the Fund’s operations, including hiring, management, and development of staff of the Adviser.

He also leads or coordinates business partner relationship management, policy sourcing, bidding, and ongoing portfolio management decisions. Raph is the Founder of LotusGroup; two Colorado-based RIAs registered with the SEC (combined AUM in excess of $350MM with 700+ private placements and three private investment funds). LotusGroup has a 20-year regulatory track record and seven years of institutional experience investing in life settlements as a firm. Mr. Martorello earned his Bachelor of Science in Mechanical Engineering with a Minor in Economics from the University of Virginia. Louis C. Frank, CAIA, Partner Mr. Frank helped build the Fund and is a partner at LotusGroup Capital. Mr. Frank previously worked at Fortis Asset Management, holds a BS in Finance from the University of Arkansas, and is a CAIA charter holder. Erick Mortenson – Portfolio Manager, Actuary, ACAS, CSPA Mr. Mortenson manages the valuation of LLF’s current portfolio on an ongoing basis. He produces monthly reports on policy values, expected returns, premium reserves, and ad hoc portfolio and industry analyses as needed. He tracks key policy dates and facilitates premium payments, including coordinating the exchange of data and information with LLF’s third-party providers. Mr. Mortenson also manages the Fund’s third-party relationships, including the fund’s administrator, custodian, auditor, and technology partners. In this role, he ensures the accurate execution of all buy/sell transactions, coordinates fund reporting, and manages maturity collections. Erick has over 20 years of experience pricing insurance and reinsurance, building stochastic financial models, and utilizing predictive analytics and other modern data science techniques on insurance datasets. He is an Associate of the Casualty Actuarial Society and a Certified Specialist in Predictive Analytics. Erick holds a Bachelor of Science in Mathematics with a Minor in Statistics from the University of North Dakota. Nicholas Rubio, Asset Manager Mr. Rubio brings 17 years of experience in the life settlements industry to his role in sourcing, bidding, negotiations, and closing on newly purchased policies. Nick also manages the disposition of LLF portfolio assets that the team deems appropriate for sale. Mr. Rubio has underwritten and serviced over 8,000 life settlements, including recruiting, training, and managing a global team of 15 professionals at a previous life settlements firm. Derek Miller, Senior Advisor Mr. Miller is the Director of Underwriting at Life Capital Group (LCG), a Top-10 provider in the US. He has personally transacted several billion dollars of life settlements since 2002. Mr. Miller manages LLF’s relationship with LCG, providing consistent and exclusive deal flow within the fund’s buy box. He also helps LLF to uncover unique situations, negotiate pricing, and mitigate risk with a comprehensive fraud review and full compliance and registration with all required life settlement state regulatory authorities. Miller holds a Bachelor of Science in Kinesiology from Long Beach State. Mike Lutterloh, Senior Advisor Mr. Lutterloh is CFO at Montage Financial Group (MFG), the 6th largest provider in the US. He has personally transacted several billion dollars of life settlements since joining Montage in 2006. Mr. Lutterloh manages LLF’s relationship with MFG, providing consistent and exclusive deal flow within the fund’s buy box. He also helps LLF to uncover unique situations, negotiate pricing, and mitigate risk with a comprehensive fraud review and full compliance and registration with all required life settlement state regulatory authorities. Lutterloh holds a Bachelor of Science in Criminal Justice from California State University, Los Angeles. Scott Gibson, FSA, MAAA, Actuary Mr. Gibson is the fund’s actuary, with 40+ years of life insurance experience and 20+ years specifically in life settlements. Mr. Gibson provides independent monthly valuations and helps underwrite complex cases. Scott is Partner and Managing Principal of Lewis & Ellis and has served five years on the board of LISA (the Life Settlement Association). Scott holds a BAA in Actuarial Science from the University of Texas and is a Fellow of the Society of Actuaries. Leeann Nicholls, Underwriting Manager Ms. Nichols brings nearly 5 years of underwriting experience to her role as Underwriting Manager. Responsibilities include filtering all inbound deal flow, segmenting & assigning cases to her underwriting team, and delivering high-quality case underwriting for LLF. Her team is also responsible for annual policy reviews and premium optimizations. Carlos Cadena, Senior Analyst Mr. Cadena brings 17 years of experience in the life settlements industry to his role in policy underwriting and portfolio management support. He brings a wealth of knowledge to the firm with his premium optimization and shadow account analysis skillsets. Carlos previously managed premium optimizations of a $2.2B NDB portfolio and separately a $1.4B NDB portfolio. Mr. Cadena also serviced a $617MM NDB portfolio. Fund Monitoring The current Fund minimum investment is $100K. There is no maximum size limit for the LotusGroup Longevity Fund unless otherwise stated or agreed upon, given its open-ended approach, as the Fund is in a perpetual state of fundraising. As Manager, LGC will devote such time and attention to the Fund's activities as deemed necessary for the administration of Fund affairs. LGC will maintain ongoing monitoring, surveillance, and the management of each investment within the Fund and oversight on appropriate fund reserves, distributions, and exits. (More details on LGC's strategies can be found in the "Item 8: Methods of Analysis, Investment Strategies & Risk of Loss" section of this Brochure.) Assets Under Management As of December 31, 2023, Lotus Group Capital's assets under management total $143,667,814. The following represents assets under management by account type: Type Of Account Assets Under Management Discretionary $ 143,667,814 Non-Discretionary $ 0 Total $ 143,667,814