Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 1 of 29

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: Chapter 11

RED REEF ALTERNATIVE INVESTMENTS, Case No. 20-12602 (BLS) LLC and EMERGENT CAPITAL, INC., 1 (Jointly Administered) Debtors.

CERTIFICATE OF SERVICE

I, YunKyung Yu, depose and say that I am employed by Kurtzman Carson Consultants LLC (KCC), the claims and noticing agent for the Debtors in the above-captioned case.

On April 12, 2021, employees of KCC caused the following document to be served via Electronic Mail to the parties on the service list attached hereto as Exhibit A; via Overnight Mail to the parties on the service list attached hereto as Exhibit B for subsequent distribution to beneficial holders of the securities listed on the attached hereto as Exhibit C; and via First Class Mail to the parties on the service lists attached hereto as Exhibit D, Exhibit E, Exhibit F, Exhibit G, Exhibit H, Exhibit I, and Exhibit J:

 Notice of (I) Occurrence of Effective Date of Debtor Emergent Capital, Inc.’s Second Amended Chapter 11 Plan of Reorganized and (II) Bar Dates for Filing Certain Claims [Docket No. 191]

Dated: April 14, 2021 /s/YunKyung Yu YunKyung Yu KCC 222 N Pacific Coast Highway, 3rd Floor El Segundo, CA 90245 Tel 310.823.9000

1 The last four digits of each Debtor’s taxpayer identification number are: Red Reef Alternative Investments, LLC (0302) and Emergent Capital, Inc. (3473). The location of the Debtors’ service address for purposes of these cases is 1200 North Federal Highway, Suite 200, Boca Raton, FL 33432. Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 2 of 29

Exhibit A

Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 3 of 29 Exhibit A Email Service List Served via Electronic Mail Company Email Bank of America DTC #2251 [email protected] Bank of America DTC #773 #5198 [email protected] Bank of America DTC #773 #5198 [email protected] Bank of America DTC #773 #5198 [email protected] Barclays #229 [email protected] Bloomberg [email protected] BMO Nesbitt Burns Inc. DTC# 5043 [email protected] BMO Nesbitt Burns Inc. DTC# 5043 [email protected] BNY Mellon #954 [email protected] Broadridge [email protected] Brown Brothers #10 [email protected] Brown Brothers #10 [email protected] Brown Brothers #10 [email protected] Charles Schwab #164 [email protected] Charles Schwab #164 [email protected] Citi #908 [email protected] Clearstream International SA [email protected] Clearstream International SA (also use for #902) [email protected] Credit Agricole Secs USA Inc. #651 [email protected] Credit Suisse Securities (USA) LLC #355 [email protected] Credit Suisse Securities (USA) LLC #355 [email protected] Deutsche Bank Securities Inc #573 [email protected] Euroclear Bank S.A./N.V. [email protected] Euroclear Bank S.A./N.V. (also use for #1970) [email protected] Financial Information Inc. [email protected] Foliofn Investments [email protected] Goldman Sachs & Co [email protected] Goldman Sachs & Co [email protected] Interactive Brokers [email protected] Jefferies #019 [email protected] Jefferies #019 [email protected] JPMorgan Chase Bank [email protected] JPMorgan Clearing #352 [email protected] Mediant Communications [email protected]

Mitsubishi UFJ Trust & Banking Corp #2932 [email protected] Morgan Stanley #15 [email protected] Morgan Stanley #15 [email protected] Morgan Stanley #15 [email protected] Morgan Stanley #15 [email protected] Morgan Stanley #15 [email protected] Morgan Stanley #15 [email protected] Morgan Stanley #15 [email protected] Morgan Stanley #15 [email protected] Morgan Stanley #15 [email protected] Northern Trust Company #2669 [email protected] Pershing #443 [email protected] PNC Bank NA #2616 [email protected] Royal Bank of Canada [email protected]

In re Red Reef Alternative Investments, LLC and Emergent Capital, Inc. Case No. 20-12602 (BLS) Page 1 of 2 Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 4 of 29 Exhibit A Email Service List Served via Electronic Mail Company Email SEI PV/GWP #2663 [email protected] SIS SegaInterSettle AG [email protected] Southwest Securities [email protected] Southwest Securities [email protected] State Street Bank and Trust Co #997 [email protected] State Street Bank and Trust Co #997 [email protected] The Bank of New York Mellon #901 [email protected] The Bank of New York Mellon #901 [email protected] The Canadian Depository [email protected] The Canadian Depository [email protected] The Depository Trust Co [email protected] The Depository Trust Co [email protected] The Depository Trust Co [email protected] The Depository Trust Co [email protected] The Depository Trust Co [email protected] The Depository Trust Co [email protected] The Depository Trust Co [email protected] UBS [email protected] UBS [email protected] UBS [email protected] UBS [email protected] UBS #221 [email protected] UBS #221 [email protected] UBS Securities LLC #642 [email protected] Vision Financial Markets #595 [email protected]

In re Red Reef Alternative Investments, LLC and Emergent Capital, Inc. Case No. 20-12602 (BLS) Page 2 of 2 Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 5 of 29

Exhibit B

Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 6 of 29 Exhibit B Nominee Agents Served via Overnight Mail CreditorName CreditorNoticeName Address1 City State Zip Broadridge Receiving Department 51 Mercedes Way Edgewood NY 11717 Mediant Communications Stephany Hernandez 100 Demarest Dr Wayne NJ 07470

In re Red Reef Alternative Investments, LLC and Emergent Capital, Inc. Case No. 20-12602 (BLS) Page 1 of 1 Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 7 of 29

Exhibit C

Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 8 of 29 Exhibit C Securities Served via First Class Mail Issuer Description CUSIP ISIN Emergent Capital, Inc. 5% Convertible Notes 29102N AJ 4 US29102NAJ46 Emergent Capital, Inc. 5% Convertible Notes 29102N AK 1 USU3025AAA70 Emergent Capital, Inc. Common Stock 29102N 10 5 US29102N1054

In re Red Reef Alternative Investments, LLC and Emergent Capital, Inc. Case No. 20-12602 (BLS) Page 1 of 1 Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 9 of 29

Exhibit D

Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 10 of 29 Exhibit D Nominees Served via First Class Mail

CreditorName CreditorNoticeName Address1 Address2 Address3 City State Zip Country AEIS Greg Wraalstad 901 3rd Ave South Minneapolis MN 55474 Apex Clearing Matt Freifeld 1981 Marcus Ave Ste 100 Lake Success NY 11042 AXOS Clearing LLC Corporate Actions 9300 Underwood Ave Ste 400 Omaha NE 68114 Bank of America Merrill Lynch Corp Actions Notifications Jax Corporate Action Dept 4804 Deer Lake Drive East Jacksonville FL 32246 BNP Paribas NY Branch Dean Galli 525 Washington Blvd 9th Fl Jersey City NJ 07310 BNY Mellon Enis Suljic One BNY Mellon Center 500 Grant Street Pittsburgh PA 15281-0001 Cetera Investment Services LLC Angela Handeland 400 First Street South Ste 300 St Cloud MN 56301

Charles Schwab & Co Inc Benjamin Gibson 2423 E Lincoln Dr Corp Actions Dept 01-1B572 Phoenix AZ 85016 Attn Corporate Actions 6th Citi Clearing Jeffrey Irwin 666 5th Ave Fl New York NY 10103 Citibank NA Sandra Hernandez 3800 Citibank Center B3 12 Tampa FL 33610 Credential Securities Brooke Odenvald c o Corporate Actions 800-1111 W Georgia St Vancouver BC V6E 4T6 Canada Corporate Actions MOAA Credit Suisse Securities USA LLC Reorg Department Eleven Madison Ave 212 New York NY 10010-3629 ETrade Clearing LLC Matt Freifeld 1981 Marcus Ave Ste 100 Lake Success NY 11042 Fifth Third Bank Lance Wells 38 Fountain Square Plaza Mail Drop 1090F1 Cinncinnati OH 45263 Folio FN Investments Inc Ashley Theobald 8180 Greensboro Dr 8th Fl McLean VA 22102 Goldman Sachs & Co Proxy Department 30 Hudson St Jersey City NJ 07302-4699 Hilltop Securities Virginia Allwardt 1201 Elm St Ste 3700 Dallas TX 75270 HSBC Bank USA, NA Joseph Telewiak 545 Washington Blvd Jersey City NJ 07310 Interactive Broker Retail Equity Clearing Karin McCarthy 2 Pickwick Plz 2nd Fl Greenwich CT 06830 INTL FCStone fka Sterne Agee & Leach Inc Carrie Kelly Two Perimeter Park S Ste 100W Birmingham AL 35243 J P Morgan Clearing Corp Proxy Dept Manager 14201 Dallas Parkway Dallas TX 75254 Jefferies & Co Inc Joseph Porcello Harborside Financial Center 705 Plaza 3 Jersey City NJ 07311-0000 JPMorgan Chase Bank/Euroclear Sachin Goyal 500 Stanton Christiana Road OPS 4 Floor 2 Newark DE 19713-2107 Knight Clearing Services LLC Anna Rossi 545 Washington Blvd Jersey City NJ 07310 LPL Financial Corporation Martha Lang Corporate Actions 1055 LPL Financial Way Fort Mill SC 29715

Merrill Lynch Pierce Fenner & Smith Corp Actions Notifications Jax Corporate Action Dept 4804 Deer Lake Drive East Jacksonville FL 32246 Merrill Lynch, Pierce, Fenner & Smith Earl Weeks 4804 Deerlake Dr. East Jacksonville FL 32246 Morgan Stanley & Co Inc Robert Cregan One New York Plaza 7th Fl New York NY 10004 Morgan Stanley Smith Barney Suzanne Mundle Harborside Financial Center 230 Plaza Three 6th Fl Jersey City NJ 07311 National Financial Services Lou Trezza 200 Liberty St New York NY 10281 Attn Capital Structures Northern Trust Co Stella Castaneda 801 S Canal St C1N Chicago IL 60607 Oppenheimer & Co Inc Oscar Mazario 125 Broad St 15th Fl New York NY 10004

Pershing LLC Securities Corporation Scott Reifer 1 Pershing Plaza Jersey City NJ 07399-0000 Questrade Inc Kevin McQuaid 5650 Yonge St Ste1700 Toronto ON M2M 4G3 Canada Raymond James & Associates Inc Tracey Goodwin 880 Carillion Pkwy St Petersburg FL 33733

In re Red Reef Alternative Investments, LLC and Emergent Capital, Inc. Case No. 20-12602 (BLS) Page 1 of 2 Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 11 of 29 Exhibit D Nominees Served via First Class Mail

CreditorName CreditorNoticeName Address1 Address2 Address3 City State Zip Country Raymond James Ltd/CDS Aaron Steinberg 333 Seymour St Ste 800 Vancouver BC V6B 5A6 Canada Attn Security Transfers and RBC Capital Markets Corporation Restricted P09 60 South Sixth St 9th Fl Minneapolis MN 55402-4400 RBC Dominion Securities Inc Donald Garcia 200 Bay St Royal Bk Plaza North Tower 6th Fl Toronto ON M5J 2J5 Canada 500 Colonial Center Parkway, Robinhood Securities LLC Dawn Pagliaro #100 Lake Mary FL 32746 Scotia Capital Inc Normita Ramirez 40 King St West 23rd Fl Toronto ON M5H 1H1 Canada SG AMERICA Paul Mitsakos 480 Washington Blvd Jersey City NJ 07310 State Street Bank and Trust Co Corporate Action Corp Actions JAB5E 1776 Heritage Dr North Quincy MA 02171-0000 Stifel Nicolaus & Co Inc Chris Wiegand 501 N Broadway 7th Fl St. Louis MO 63102 TD Ameritrade Clearing Inc Mandi Foster PO Box 2155 Omaha NE 68103-2155 TD Waterhouse Canada Inc Beverly Adams 60 North Windplace Scarborough ON M1S 3A7 Canada UBS Financial Services LLC Jane Flood 1000 Harbor Blvd Weehawken NJ 07086-0000 UBS Securities LLC Michael Marciano 480 Washington Blvd Jersey City NJ 07310-0000 US Bank NA Matt Lynch 1555 N Rivercenter Dr S302 Milwaukee WI 53212 Mailstop Vanguard Marketing Corporation Marc Staudenmaier 455 Devon Park Dr Attn Corporate Actions 924 Wayne PA 19087-1815 Wedbush Morgan Securities Inc Hermon Alem 1000 Wilshire Blvd Los Angeles CA 90017 Wedbush Securities Inc Alan Ferreira 1000 Wilshire Blvd Ste 850 Los Angeles CA 90017 Wells Fargo Advisors Finessa Rosson One North Jefferson St Louis MO 63103 Wells Fargo Securities, LLC Steve Turner 1525 West WT Harris Blvd Charlotte NC 28262

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Exhibit E

Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 13 of 29 Exhibit E Class 3 6 Holders Served via First Class Mail

CreditorName CreditorNoticeName Address1 Address2 Address3 City State Zip Country BAND & CO ADDRESS REDACTED BRENNAN OPPORTUNITIES FUND I LP ADDRESS REDACTED BRENNAN OPPORTUNITIES FUND ILP PATRICK BRENNAN ADDRESS REDACTED CALAPASAS WEST PARTNERS LP ADDRESS REDACTED FULL VALUE PARTNERS LP ADDRESS REDACTED FULL VALUE SPECIAL SITUATIONS FUND LP ADDRESS REDACTED GERALD HELLERMAN ADDRESS REDACTED INVESTCO 1 LLC ADDRESS REDACTED IRONSIDES PARTNES SPECIAL SITUATIONS MASTER FUND III LP ADDRESS REDACTED

JSARCO LLC C/O KELLEY DRYE & WARREN LLP ADDRESS REDACTED MCM OPPORTUNITY PARTNERS LP ADDRESS REDACTED MERCURY PARTNERS LP ADDRESS REDACTED MIMESIS CAPITAL PARTNERS LLC ADAM KALKIN ADDRESS REDACTED

OPAL SHEPPARD OPPORTUNITIES FUND I LP ADDRESS REDACTED

OPAL SHEPPARD OPPORTUNITIES FUND I LP ADDRESS REDACTED OPPORTUNITY PARTNERS LP ADDRESS REDACTED PJC INVESTMENTS LLC ADDRESS REDACTED

REGENTS OF THE UNIVERSITY OF MICHIGAN ADDRESS REDACTED ROB FINK ADDRESS REDACTED SIRIUS INTERNATIONAL INSURANCE CORP ADDRESS REDACTED SIRIUS INTERNATIONAL INSURANCE CORP ADDRESS REDACTED SIRIUS INTERNATIONAL INSURANCE CORP ADDRESS REDACTED SPECIAL OPPORTUNITIES FUND, INC. ADDRESS REDACTED STEADY GAIN PARTNERS LP ADDRESS REDACTED

In re Red Reef Alternative Investments, LLC and Emergent Capital, Inc. Case No. 20-12602 (BLS) Page 1 of 1 Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 14 of 29

Exhibit F Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 15 of 29 Exhibit F Core2002 List Served via First Class Mail

Description CreditorName CreditorNoticeName Address1 Address2 Address3 City State Zip Attorneys for Creditor Mimesis 131 West 35th Street, 12th Capital Partners LLC AMINI LLC Jeffrey Chubak Floor New York NY 10001 Counsel to Phyllis & Allan Pohl, Kimberly Sheris Ciklin Lubitz Jonathan B. Butler, Esquire 515 N. Flager Drive, 20th Flr. West Palm Beach FL 33401 820 Silver Lake Blvd Suite DE State Treasury DE State Treasury 100 Dover DE 19904 Counsel to the Supporting Senior Secured Noteholders Faegre Drinker Biddle & Reath LLP Brett D. Fallon, Esquire 222 Delaware Avenue Suite 1410 Wilmington DE 19801 James H. Millar, Esquire, Laura E. Counsel to the Supporting Senior Appleby, Esquire & Kyle R. 1177 Avenue of the Americas, Secured Noteholders Faegre Drinker Biddle & Reath LLP Kistinger, Esquire 41st Floor New York NY 10036 Counsel to U.S. Bank National Association, as Trustee Foley & Lardner LLP Joanne Molinaro, Esq. 321 North Clark Street Suite 3000 Chicago IL 60654-4762 Counsel to U.S. Bank National Richard J. Bernard, Esq. & Leah Association, as Trustee Foley & Lardner LLP Eisenberg, Esq. 90 Park Avenue New York NY 10016 Counsel to Convertible Notes Trustee Foley & Lardner LLP Richard J. Bernard, Esquire 90 Park Avenue New York NY 10016

Counsel to Allan J. Pohl Litigation 515 North Flagler Drive, Claimants, and Kimberly Seris FOWLER WHITE BURNETT, P.A. Eric A. Rosen, Esquire Northbridge Centre Suite 2100 West Palm Beach FL 33401

IRS Internal Revenue Service Centralized Insolvency Operation PO Box 7346 2970 Market Street Mail Stop 5-Q30.133 Philadelphia PA 19101 Andy Skouvakis, Esquire, Scott E. Counsel to Senior Secured Notes Waxman, Esquire & Stacey E. Trustee K&L Gates LLP Roberts, Esquire 600 N. King Street, Suite 901 Wilmington DE 19801 Counsel to Wilmington Trust, National Association, as Eric J. Monzo, Esquire & Brya M. 500 Delaware Avenue, Suite Indenture Trustee Morris James LLP Keilson, Esquire 1500 Wilmington DE 19801 1313 N. Market Street, US Attorneys Office for DE Office of the United States Attorney District of Delaware Attn: David C Weiss Hercules Building Suite 400 Wilmington DE 19801 Office of the United States Trustee J. Caleb Boggs Federal US Trustee Delaware Juliet Sarkessian, Esquire Building 844 King St Ste 2207 Lockbox 35 Wilmington DE 19801 Counsel to Wilmington Trust, Seth H. Lieberman, Esq., Patrick National Association, as Sibley, Esq. & Marie Polito Indenture Trustee Pryor Cashman LLP Hofsdal 7 Times Square New York NY 10036 Mark Berger, Regional 200 Vesey Street, Ste SEC Regional Office Securities & Exchange Commission New York Regional Office Director 400 New York NY 10281-1022

SEC Headquarters Securities & Exchange Commission Sec Headquarters 100 F St NE Washington DC 20549 Division of Corporations - DE Secretary of State State of Delaware Franchise Tax PO Box 898 Dover DE 19903 Counsel to the Supporting Convertible Unsecured Brett Lawrence and Matthew G. Noteholders Stroock & Stroock & Lavan LLP Garofalo 180 Maiden Lane New York NY 10038-4982 Counsel to Allan J. Pohl, individually, as Representative of Phyllis Pohl, and as Trustee of the Phyllis Pohl Irrevocable Trust, Jason A. Gibson, Esquire & and Kimberly Seris THE ROSEN LAW GROUP, LLC Frederick B. Rosner, Esquire 824 N. Market St., Suite 810 Wilmington DE 19801 Convertible Unsecured Notes Trustee U.S. Bank National Association Attention: Corporate Trust One Federal Street, 10th Floor MA 02110

In re Red Reef Alternative Investments, LLC and Emergent Capital, Inc. Case No. 20-12602 (BLS) Page 1 of 2 Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 16 of 29 Exhibit F Core2002 List Served via First Class Mail

Description CreditorName CreditorNoticeName Address1 Address2 Address3 City State Zip U.S. Securities and Exchange U.S. Securities and Exchange 444 South Flower Street, Suite Commission Commission Attn: Bankruptcy Counsel 900 Los Angeles CA 90071-9591 US Trustee US Trustee Juliet Sarkessian 211 East Meade Street Philadelphia PA 19118 Wilmington Trust, N.A., as Attention: Capital Markets Senior Secured Notes Trustee Indenture Trustee Insurance Services 300 Park Street, Suite 390 Birmingham MI 48009 DE Counsel to Supporting Convertible Unsecured Young Conaway Stargatt & Taylor, Noteholders LLP Matthew B. Lunn, Esquire Rodney Square 1000 North King Street Wilmington DE 19801

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Exhibit G Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 18 of 29 Exhibit G Claimants Service List Served via First Class Mail

CreditorName CreditorNoticeName Address1 Address2 Address3 City State Zip Country AIG Property Casualty, Inc. 80 Pine Street, 13th Floor New York NY 10005 515 N. Flagler Drive, Suite Allan J. Pohl and Kimberly Sheris 2100 West Palm Beach FL 33401 Emergent Capital, Inc. Gerald Hellerman 5431 NW 21st Avenue Boca Raton FL 33496 Emergent Capital, Inc. Gilbert Nathan 5431 NW 21st Avenue Boca Raton FL 33496 Jackson Square Gilbert Nathan 606 Post Road E 624 Westport CT 06880 400 Madison Avenue, 17th Jade Mountain Partners, LLC Floor New York NY 10017 Law Office of Edward Edward Scharfenberg, 111 W. Jackson Blvd., Suite Scharfenberg, LLC Member 1700 Chicago IL 60640 Department of Revenue Attn Bankruptcy Unit PO Box 9564 Boston MA 02114-9564 400 Regency Forest Drive, Mediant Communications Inc Finance Dept Suite 200 Cary NC 27518 NJ Division of Taxation PO Box 245 Trenton NJ 08695−0245 c/o Jade Mountain Partners, 400 Madison Avenue, 17th Palomino JV GP Limited LLC Floor New York NY 10017

Registered Office c/o Maples Palomino JV GP Limited Yun Zheng, Director Corporate Services Limited PO Box 309 Ugland House Grand Cayman KY1-1104 Cayman Islands c/o Jade Mountain Partners, 400 Madison Avenue, 17th Palomino JV, L.P. LLC Floor New York NY 10017

Registered Office c/o Maples Palomino JV, L.P. Yun Zheng, Director Corporate Services Limited PO Box 309 Ugland House Grand Cayman KY1-1104 Cayman Islands Patrick J. Curry 204 Woodhew Drive Woodway TX 76612 Phillip Goldstein 60 Heritage Drive Pleasantville NY 10570 100 Summer Street, Suite Robert C. Knapp 2705 Boston MA 02110 Charles S. Hodges, Vice U.S. Bank National Association President 5715 Burlington Lane Olive Branch MS 38654 U.S. Bank National Association Richard Bernard, Esq. Foley & Lardner LLP 90 Park Avenue New York NY 10016 c/o Jade Mountain Partners, 400 Madison Avenue, 17th White Eagle Asset Portfolio, LP LLC Floor New York NY 10017

Registered Office c/o Maples White Eagle Asset Portfolio, LP Yun Zheng, Director Corporate Services Limited PO Box 309 Ugland House Grand Cayman KY1-1104 Cayman Islands Wilmington Trust, National 50 South Sixth Street, Suite Association Attn Peter Finkel 1290 Minneapolis MN 55402

Wilmington Trust, National Attn Seth H. Lieberman, Association, as Indenture Trustee Esq. and Patrick Sibley, Esq. Pryor Cashman LLP 7 Times Square New York NY 10036

In re Red Reef Alternative Investments, LLC and Emergent Capital, Inc. Case No. 20-12602 (BLS) Page 1 of 1 Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 19 of 29

Exhibit H Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 20 of 29 Exhibit H Affected Parties Service List Served via First Class Mail

CreditorName CreditorNoticeName Address1 Address2 Address3 City State Zip BANK OF AMERICA P O BOX 15284 WILMINGTON DE 19850 DELAWARE SECRETARY OF DIVISION OF STATE CORPORATIONS FRANCHISE TAX P.O. BOX 898 DOVER DE 19903 820 SILVER LAKE BLVD., DELAWARE STATE TREASURY SUITE 100 DOVER DE 19904 515 NORTH FLAGLER FOWLER WHITE BURNETT, P.A. ERIC A. ROSEN, ESQUIRE NORTHBRIDGE CENTRE DRIVE, SUITE 2100 WEST PALM BEACH FL 33401 1301 INTERNATIONAL GRANT THORNTON LLP PKWY SUITE 300 HOLLYWOOD FL 33027 JACK SIMONY 145 E 92ND STREET APT 2B NEW YORK NY 10128-2431 MASSACHUSETTS DEPT. OF REVENUE ATTN: BANKRUPTCY UNIT P O BOX 9564 BOSTON MA 02114-9564 OFFICE OF THE UNITED 1313 N. MARKET STATES ATTORNEY DISTRICT OF DELAWARE ATTN: DAVID C. WEISS HERCULES BUILDING STREET, SUITE 400 WILMINGTON DE 19801 REGIONS BANK 2250 GLADES ROAD BOCA RATON FL 33431 JOHN G TOWNSEND 401 FEDERAL STREET, SECRETARY OF STATE BUILDING SUITE 4 DOVER DE 19901

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Exhibit I Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 22 of 29 Exhibit I Taxing Authorities Served via First Class Mail

CreditorName CreditorNoticeName Address1 Address2 City State Zip

Alabama Department of Insurance Jim L. Ridling, Commissioner 201 Monroe Street Suite 502 Montgomery AL 36104 Alaska Department of Revenue Lucinda Mahoney, Commissioner P.O. Box 110400 Juneau AK 99811-0400 Arizona Department of Insurance Evan Daniels, Director 100 N. 15th Ave., Suite 261 Phoenix AZ 85007-2630

Arkansas Attorney General's Office , Attorney General 323 Center Street Suite 200 Little Rock AR 72201 Arkansas Insurance Department Alan McClain, Commssioner 1 Commerce Way Little Rock AR 72202 1031 West 4th Avenue, Attorney General Clyde Sniffen, Jr. Alaska Department of Law Suite 200 Anchorage AK 99501-1994 Attorney General, State of Mississippi , Attorney General 550 High Street Jackson MS 39201 Attorney General's Office Mark Herrin, Attorney General 202 North Ninth Street Richmond VA 23219 Attorney General's Office Steve Marshall, Attorney General 501 Washington Avenue Montgomery AL 36104 Bureau of Insurance Eric A. Cioppa, Superintendent 76 Northern Avenue Gardiner ME 04345 Ricardo Lara, Insurance Calfornia Department of Insurance Commissioner 300 Capitol Mall, 17th Floor Sacramento CA 95814 California Department of Justice Xavier Becerra, Attorney General 1300 "I" Street Sacramento CA 95814-2919 California Franchise Tax Board Betty T. Yee, State Controller 300 Capitol Mall, Suite 1850 Sacramento CA 95814 1600 West Monroe Carlton Woddruff, Director Arizona Department of Revenue Arizona Department of Reveue Street Phoenix AZ 85007

Colorado Department of Regulatory Agencies Division of Insurance Michael Conway, Commissioner 1560 Broadway, Suite 850 Denver CO 80202 Heidi Humphreys, Interim Executive Colorado Department of Revenue Director 1375 Sherman St. Denver CO 80261 301 W Preston Street Comptroller of Maryland Peter Franchot, Commissioner State Office Bldg. Room 206 Baltimore MD 21201-2384 Connecticut State Department of Revenue Services John Biello, Acting Commissioner 450 Columbus Blvd. Suite 1 Hartford CT 06103 Department of Administrative and Financial Services Kirsten Figueroa, Commissioner 78 State House Station Augusta ME 04330 Department of Attorney General , Attorney General 6 State House Station Augusta ME 04333 Department of Banking and Insurance Marlene Caride, Commissioner 20 West State Street Trenton NJ 08625 Department of Business Regulation Elizabeth Kelleher Dwyer, Deputy Insurance Division Director 1511 Pontiac Avenue Cranston RI 02920 Department of Finance & Administration Revenue Division Larry Walther, Secretary 7th & Wolfe Streets Little Rock AR 72201

Department of Insurance Steve Robertson, Commissioner 311 W Washington St, Ste 103 Indianapolis IN 46204

In re Red Reef Alternative Investments, LLC and Emergent Capital, Inc. Case No. 20-12602 (BLS) Page 1 of 5 Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 23 of 29 Exhibit I Taxing Authorities Served via First Class Mail

CreditorName CreditorNoticeName Address1 Address2 City State Zip Department of Insurance Bruce R. Ramge, Director 941 O St. Lincoln NE 68501-2089 100 N. Senate Ave., IGCN Rm Department of Revenue Bob Grennes, Commissioner N105 Indianapolis IN 46204 Capitol Complex, Building 1, 1900 Kanawha Department of Revenue Dave Hardy, Secretary Room W-300 Boulevard, East Charleston WV 25305 101 West Jefferson Department of Revenue David Harris, Director Willard Ice Building Street Springfield IL 62702 David M. Curry, State Revenue Department of Revenue Commissioner 1800 Century Boulevard, NE Atlanta GA 30345

Department of Revenue Hon. Tony Fulton, Tax Commissioner 301 Centennial Mall South Lincoln NE 68508 Department of Revenue Lee Ho, Deputy Commissioner 600 North Robert St. St. Paul MN 55101 Department of Taxation Craig M. Burns, Commissioner 1957 Westmoreland Street Richmond VA 23230 Isaac W. Choy, Interim Director of Princess Ruth Keelikolani Department of Taxation Taxation Building 830 Punchbowl Street Honolulu HI 96813

Department of the Attorney General Clare E. Connors, Attorney General 425 Queen Street Honolulu HI 96813

Division of Financial Regulation Andrew Stolfi, Commissioner 350 Winter St. NE Room 410 Salem OR 97309 1000 Washington Street , Division of Insurance Gary D. Anderson, Commissioner Suite 810 Boston MA 02118 Divison of Insurance Lori Wing-Heier, Division Director 550 W 7th AVE, STE 1560 Anchorage AK 99501-3567

Florida Department of Revenue Jim Zingale, Executive Director 5050 West Tennessee Street Tallahassee FL 32399 Colin M. Hayashida, Insurance 335 Merchant Street, Hawaii Insurance Division Commissioner King Kalakaua Building Rm. 213 Honolulu HI 96813 700 West State Street, 3rd Idaho Deparment of Insurance Dean L. Cameron, Director Floor Boise ID 83720-0043 Idaho State Tax Commission Jeff McCray, Chairman 11321 W. Chinden Blvd. Boise ID 83714-1021 Illinois Attorney General , Attorney General 500 South Second Street Springfield IL 62701 Illinois Department of Insurance Robert H. Muriel, Director 320 W. Washington St. Springfield IL 62767 Hoover State Office Building - Iowa Department of Revenue Kraig Paulsen, Director 4th Floor1305 E. Walnut Des Moines IA 50319 Iowa Insurance Division Doug Ommen, Commissioner 1963 Bell Avenue, Suite 100 Des Moines IA 50315 Jessica Altman, Commissioner 1326 Strawberry Square Harrisburg PA 17120 Kansas Department of Revenue Mark A. Burghart, Secretary Scott State Office Building 120 SE 10th Avenue Topeka KS 66612-1103 Kansas Insurance Department Vicki Schmidt, Commissioner 1300 SW Arrowhead Road Topeka KS 66604–4073 Kentucky Department of Revenue Thomas B. Miller, Commissioner 501 High Street Frankfort KY 40601 Lawrence G. Wasden, Office of the Attorney General 700 W. Jefferson Street Boise ID 83720-0010

In re Red Reef Alternative Investments, LLC and Emergent Capital, Inc. Case No. 20-12602 (BLS) Page 2 of 5 Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 24 of 29 Exhibit I Taxing Authorities Served via First Class Mail

CreditorName CreditorNoticeName Address1 Address2 City State Zip

Louisiana Department of Insurance Jim Donelon, Commissioner 1702 N. Third Street Baton Rouge LA 70802 Louisiana Department of Justice , Attorney General 1885 North Third Street Baton Rouge LA 70802 Louisiana Department of Revenue Kimberly L. Robinson, Secretary 617 North Third Street Baton Rouge LA 70802 Maryland Attorney General , Attorney General 200 St. Paul Place Baltimore MD 21202

Maryland Insurance Administration Kathleen A. Biranne, Commissioner 200 St. Paul Place, Suite 2700 Baltimore MD 21202 Massachusetts Department of 100 Cambridge Street, 2nd Revenue Geoffrey E. Snyder, Commissioner Floor Boston MA 02114 Grace Arnold, Temporary Minnesota Commerce Department Commissioner 85 7th Place East, Suite 280 Saint Paul MN 55101

Mississippi Department of Revenue Chris Graham, Commissioner 500 Clinton Center Drive Clinton MS 39056 1001 Woolfolk State Office Mississippi Insurance Department Mike Chaney, Commissioner Building 501 North West Street Jackson MS 39201 Montana Department of Justice Tim Fox, Attorney General 215 N Sanders St Helena MT 59601 Montana Department of Revenue Gene Walburn, Director 125 N Roberts St Helena MT 59601 Nancy G. Atkins, Commissioner 500 Mero Street, 2 SE 11 Frankfort KY 40601 Nebraska Attorney General Doug Peterson, Attorney General 2115 State Capitol Lincoln NE 68509 New Hampshire Department of Justice Office of the Attorney General Gordon MacDonald, Attorney General 33 Capitol Street Concord NH 03301 109 Pleasant Street New Hampshire Department of Governor Hugh Gallen State (Medical & Surgical Revenue Administration Lindsey M. Stepp, Commissioner Office Park Building) Concord NH 03301 New Hampshire Insurance Department Chris Nicolopoulos, Commissioner 21 South Fruit Street, Suite 14 Concord NH 03301 New Jersey Treasury Division of 50 Barrack Street, 1st Floor Taxation John J. Fiacra, Acting Director Lobby Trenton NJ 08695 New York Department of Taxation and Finance Michael R. Schmdt, Commissioner W.A. Harriman Campus Albany NY 12227-0125 New York State Department of Financial Services Linda A. Lacewell, Superintendent 1 Commerce Plaza Albany NY 12257 North Carolina Deparmtne of Justice , Attorney General 9001 Mail Service Center Raleigh NC 27699-9001 North Carolina Department of Insurance Mike Causey, Commissioner Albemarle Building 325 N. Salisbury Street Raleigh NC 27603-5926 North Carolina Department of Revenue 501 North Wilmington Street Raleigh NC 27604

In re Red Reef Alternative Investments, LLC and Emergent Capital, Inc. Case No. 20-12602 (BLS) Page 3 of 5 Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 25 of 29 Exhibit I Taxing Authorities Served via First Class Mail

CreditorName CreditorNoticeName Address1 Address2 City State Zip North Dakota Insurance North Dakota Insurance Department Jon Godfread, Commissioner Department 600 E Boulevard Ave. Bismarck ND 58505-0320 Office of Attorney General , Attorney General PL-01 The Capitol Tallahassee FL 32399-1050 Office of Attorney General , Attorney General 120 SW 10th Ave., 2nd Floor Topeka KS 66612

Office of Attorney General , Attorney General 1 Ashburton Place, 20th Floor Boston MA 02108 600 East Boulevard Avenue, Office of Attorney General , Attorney General Department 125 Bismarck ND 58505-0040

Office of Insurance and Safety Fire John F. King, Commissioner 2 Martin Luther King Jr. Dr. West Tower, Suite 702 Atlanta GA 30334 David Altmaier, Insurance Office of Insurance Regulation Commissioner 200 East Gaines Street Tallahassee FL 32399 600 E. Boulevard Ave., Dept. Office of State Tax Commissioner Ryan Rauschenberger, Commissioner 127 Bismarck ND 58505-0599

Office of the Attorney General Daniel Cameron, Attorney General 700 Capital Avenue, Suite 118 Frankfort KY 40601 , Attorney General of Office of the Attorney General Texas 300 W. 15th Street Austin TX 78701 Office of the Attorney General , Attorney General The Capitol Albany NY 12224-0341 Office of the Attorney General , Attorney General 2005 N Central Ave Phoenix AZ 85004-2926 1300 Broadway, 10th Office of the Attorney General , Attorney General Ralph L. Carr Judicial Building Floor Denver CO 80203 Office of the Attorney General , Attorney General 165 Capitol Avenue Hartford CT 06106 Office of the Attorney General Chirs Carr, Attorney General 40 Capitol Square, SW Atlanta GA 30334 Office of the Attorney General Gurbir S. Grewal, Attorney General 8th Floor, West Wing 25 Market Street Trenton NJ 08625-0080 Office of the Attorney General Peter Neronha, Attorney General 150 South Main Street Providence RI 02903 Office of the Thomas J. Miller, Attorney General Hoover State Office Building 1305 E. Walnut Street Des Moines IA 50319 Office of the Indiana Attorney Indiana Government Center 302 W. Washington St., General Curtis Hill, Attorney General South 5th Floor Indianapolis IN 46204 Matt M. Rosendale, Commissioner of Office of the Montana State Auditor Securities and Insurance 840 Helena Ave. Helena MT 59601 Office of the Oklahoma Attorney General Mike Hunter, Attorney General 313 NE 21st Street Oklahoma City OK 73105 Office of the West Virginia Attorney Capitol Complex, Building 1, 1900 Kanawha General , Attorney General Room E-26 Boulevard, East Charleston WV 25305 Oklahoma Insurance Department Glen Mulready, Commissioner 400 NE 50th Street Oklahoma City OK 73105 Oklahoma Tax Commission Jay Doyle, Executive Director 2501 North Lincoln Boulevard Oklahoma City OK 73194

Oregon Department of Justice Ellen F. Rosenblum, Attorney General 1162 Court St. NE Salem OR 97301-4096

In re Red Reef Alternative Investments, LLC and Emergent Capital, Inc. Case No. 20-12602 (BLS) Page 4 of 5 Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 26 of 29 Exhibit I Taxing Authorities Served via First Class Mail

CreditorName CreditorNoticeName Address1 Address2 City State Zip Oregon Department of Revenue Betsy Imholt, Director 955 Center St NE Salem OR 97301-2555 Pennsylvania Department of Revenue Daniel Hassell, Secretary Strawberry Square Harrisburg PA 17128-0101 Pennsylvania Office of Attorney General , Attorney General Strawberry Square Harrisburg PA 17120 Department of Revenue Division of Taxation Mark A Furcolo, Director One Capitol Hill Providence RI 02908 State Corporation Commission Mark C. Christie, Commissioner 1300 East Main Street Richmond VA 23219 State of Connecticut Insurance Department Andrew N. Mais, Commissioner 153 Market Street, 7th Floor Hartford CT 06103 Tanji J. Northrup, Interim State Office Building Ste 3110 Commissioner Utah Insurance Department / Capitol Hill Complex 350 N State St Salt Lake City UT 84114-6901 Tennessee Attorney General and John Sevier State Office Reporter , Attorney General Building 500 Charlotte Ave. Nashville TN 37219

Tennessee Department of Revenue David Gerregano, Commissioner 500 Deaderick Street Nashville TN 37242 Texas Comptroller of Public Lyndon B. Johnson State Accounts Glenn Hegar, Comptroller Office Building 111 East 17th Street Austin TX 78774 Doug Slape, Chief Deputy Texas Department of Insurance Commissioner 333 Guadalupe Austin TX 78701 The Office of Minnesota Attorney 445 Minnesota Street, Suite General , Attorney General 1400 St. Paul MN 55101 350 North State Street Utah Office of the Attorney General Sean D. Reyes, Attorney General Utah State Capitol Complex Suite 230 Salt Lake City UT 84114-2320 Utah State Tax Commission Scott W. Smith, Executive Director 210 North 1950 West Salt Lake City UT 84134 Vernon Barnett, Commissioner Alabama Department of Revenue 50 North Ripley Street Montgomery AL 36104 West Virginia Offices of the Insurance Commissioner James A. Dodrill, Commissioner West Virginia Lottery Building 900 Pennsylvania Ave Charleston WV 25302

In re Red Reef Alternative Investments, LLC and Emergent Capital, Inc. Case No. 20-12602 (BLS) Page 5 of 5 Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 27 of 29

Exhibit J Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 28 of 29 Exhibit J Creditor Matrix Served via First Class Mail

CreditorName CreditorNoticeName Address1 Address2 Address3 City State Zip Country Arlean Lee 2625 SW 133rd Avenue Miramar FL 33027-3882 Band & Co 1555 N. Rivercenter Drive Suite 302 Milwaukee WI 53212 BMM Capital LLC 200 E 94th St, Apt PH5 New York City NY 10128 Brennan Opportunities Fund I LP 1 Sea Breeze Court Napa CA 94559

CEDE & CO (Fast Account) PO Box 20 Bowling Green Station New York NY 10004 Convertible Unsecured Notes U.S. Bank National One Federal Street, Trustee Association Attention: Corporate Trust 10th Floor Boston MA 2110 Counsel to theConvertible Unsecured Notes Trustee Foley & Lardner LLP Richard J. Bernard, Esq. 90 Park Avenue New York NY 10016 Covington & Burling LLP Jason Raofield One CityCenter 850 Tenth Street, NW Washington DC 20001-4956 David Haring 10048 Cielo Drive Beverly Hills CA 90210 David Haring East Lyford Lane 7776 Nassau Bahamas David Sasso 4320 NE 16th Avenue Oakland Park FL 33334 Evermore Global Value Fund 89 Summit Avenue 3rd Floor Summit NJ 07901 FFI Holdings PLC 15 Conduit Street London W1S 2XJ England 9000 Sunset Boulevard, Suite Film Finances, Inc. 1400 Los Angeles CA 90069 First National Bank 1835 N. Valley Mills Dr. Waco TX 76710-2662 Gary Arnold 19030 Skyridge Circle Boca Raton FL 33498-6223 Gerald Hellerman 5431 NW 21st Avenue Boca Raton FL 33496-3446 Harvey Werblowsky Emergent Capital, Inc. 1200 North Federal Hwy Suite 200 Boca Raton FL 33432 Investco 1 LLC 204 Woodhew Drive Woodway TX 76712 Ironsides Partners Special Situations Master Fund III L.P. Guland House Grand Cayman KY1-1104 Cayman Islands James G. Wolf 105 Flyway Drive Kiawah Island SC 29455 James Hua Opal Advisors 500 108th Avenue NE 11th Floor Bellevue WA 98004

Joe Sarachek / JSARCO, LLC c/o Kelley Drye & Warren LLP 101 Park Avenue New York NY 10178 515 N. Flagler Drive, 20th Jonathan B. Butler, Esq. Ciklin Lubitz Floor West Palm Beach FL 33401 Joseph E. Sarachek 22 Harvest Drive Scarsdale NY 10583 Kerry Far Eastern Investments Limited Commence Chambers P.O. Box 2208 Road Town Tortola BVI Matthew D. Houk Horizon Kinetics LLC 470 Park Avenue South New York NY 10016 Matthew Epstein Evermore Global 89 Summit Avenue 3rd Floor Summit NJ 07901 Mimesis Capital Partners LLC Adam Kalkin 40 Quimby Lane Bernardsville NJ 07924 Miriam Martinez Emergent Capital, Inc. 1200 North Federal Hwy Suite 200 Boca Raton FL 33432 Nelson Mullins Riley & Scarborough One North Clematis Street, LLP Steven Ellison Suite 500 West Palm Beach FL 33401 New York State Nurses Association Pension Plan P.O. Box 12430 Albany NY 12212 c/o Royal Bank of Canada - Attention: Portfolio Service 200 Vesey Street, 14th NYROY* Acct # 1514 Portfolio Serrvices Group Group Floor New York NY 10281-8098 Opal Sheppard Opportunities Fund I LP 40 Lake Bellevue Drive Suite 245 Bellevue WA 98005

In re Red Reef Alternative Investments, LLC and Emergent Capital, Inc. Case No. 20-12602 (BLS) Page 1 of 2 Case 20-12602-BLS Doc 194 Filed 04/14/21 Page 29 of 29 Exhibit J Creditor Matrix Served via First Class Mail

CreditorName CreditorNoticeName Address1 Address2 Address3 City State Zip Country

Pat Curry / PJC Investments, LLC 204 Woodhew Drive Woodway TX 76712 Brennan Asset Management, Patrick Brennan LLC 1 Sea Breeze Court Napa CA 94559 RCK Holdings LLC c/o Ironsides Partners LLC 100 Summer Street Suite 2705 Boston MA 02110 Reed Smith LLP Casey D. Laffey, Esq. 599 Lexington Avenue 29th Floor New York NY 10022 Regents of the University of Michigan 5082 Wolverine Tower 3003 S. State Street Ann Arbor MI 48109-1287 Rob Fink 34 Wotton Road Essex Fells NJ 07021 Robert C. Knapp Ironside Partners, LLC 100 Summer Street Suite 2705 Boston MA 02110 Roy J. Patterson River City Management, LLC 13616 California Street Suite 110 Omaha NE 68154

RSM US LLP Kesh Iyer & Kenton Thompson 300 S. Tyron Street Suite 1500 Charlotte NC 28202 Wilmington Trust, N.A., as Attention: Capital Markets 300 Park Street, Suite Senior Secured Notes Trustee Indenture Trustee Insurance Services 390 Birmingham MI 48009

Sirius International Insurance Corp Birger Jarlsgatan 57B SE-113 96 Stockholm Sweden Sirius International Insurance Corp. (publ) (a/c xx138) Birger Jarlsgatan 57B SE-113 96 Stockholm Sweden Sirius International Insurance Corp. (publ) (a/c xx140) Birger Jarlsgatan 57B SE-113 96 Stockholm Sweden SMT Nominees (UK) Limited Client A/C FREYCOR 1st Floor 155 Bishopsgate London EC2M 3XU UK The Regents of the University of Michigan 890 Summit Avenue Summit NJ 07901 Winston & Strawn LLP 35 W. Wacker Drive Chicago IL 60601-9703 Young Conaway Stargatt & Taylor, LLP Matthew B. Lunn, Esq. Rodney Square 1000 North King Street Wilmington DE 198901

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