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KPC Litigation Finance — Strategy Spotlight
Pending CCO Approval
FOR FINANCIAL PROFESSIONAL USE ONLY

Strategy Spotlight

KPC Litigation Finance

Non-recourse and structured legal funding, accessed through KPC’s evergreen private markets platform.

Strategy TypeNon-Recourse + Structured Legal Funding
VehicleKPC Litigation Finance (Evergreen)
Performance As OfApril 2026

KPC Litigation Finance provides exposure to a strategy managed by an underlying sub-fund manager (the “Underlying Manager”). Investors in KPC Litigation Finance do not invest directly in the Underlying Manager’s fund. Strategy, process, portfolio, and team information herein is sourced from the Underlying Manager and has not been independently verified by KPC. This material does not constitute investment advice, a recommendation, or an offer to buy or sell any security. See Important Disclosures and Endnotes.

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Section 1 · Overview

Strategy at a Glance

KPC Litigation Finance provides eligible investors access to an institutional litigation funding strategy that deploys non-recourse and structured capital into U.S. personal injury cases, mass torts, and law firm portfolios — generating returns from case outcomes rather than market cycles.

The strategy is designed to produce consistent monthly net returns with low correlation to traditional equity and fixed income markets, with diversification across thousands of underlying cases at any given time.

Source: Underlying Sub-Fund Manager3
Strategy CategoryU.S. Litigation Finance
Underlying Strategy Track Record7+ Years (since 2019)
AUM (All Funds)$900M+
Open Cases45,000+
Target Net Annual Return15–20%
KPC Vehicle StructureEvergreen, Monthly Subscriptions
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Section 1 · Overview

Market Background: Litigation Finance

U.S. litigation finance is a multi-billion-dollar private market built around providing capital to plaintiffs, law firms, and case portfolios in exchange for a share of eventual recoveries. The background below is general market context — not specific to the Underlying Manager or KPC Litigation Finance.11

What Is Litigation Finance?

In a non-recourse litigation funding transaction, capital is advanced to a plaintiff, law firm, or portfolio of cases. Repayment — principal, interest, or a contractually defined share of any recovery — is owed only if a case settles or wins. If a funded case is lost, the funder does not recover its capital from that case.

Litigation finance also encompasses recourse law-firm lending, fee-sharing arrangements, and (in jurisdictions such as Arizona and Utah) Alternative Business Structures (ABS) that permit non-attorney equity participation in law firm contingency revenue.

Why the Opportunity Persists

  • U.S. civil litigation creates hundreds of billions in potential recoveries annually; plaintiffs and small law firms frequently lack the capital to pursue them to resolution
  • The global litigation finance market is projected to grow from approximately $25.6B in 2025 to $64.8B by 2035 — roughly a 153% increase11
  • Returns are driven by legal outcomes — settlements, verdicts, procedural milestones — not equity markets or credit spreads, creating a structurally diversifying return stream
  • Regulatory expansion (ABS structures in AZ and UT) is creating new institutional access points to law firm contingency economics

The opportunity is reinforced by long-standing supply/demand imbalances: plaintiffs need capital to wait for justice, law firms need working capital to scale, and institutional investors are seeking returns uncorrelated to public markets.11

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Section 2 · Philosophy

Investment Philosophy

“Returns come from underwriting discipline, not from predicting outcomes.”

The Underlying Manager believes that non-recourse legal funding — when underwritten at scale with institutional discipline — can generate consistent, uncorrelated returns across market cycles. The edge lies not in predicting individual legal outcomes, but in selecting cases where the probability-weighted expected return, in aggregate, is highly favorable.

Source: Underlying Sub-Fund Manager3
01

Rigorous Case Underwriting

Every case is evaluated on legal merit, jurisdiction, expected case duration, adversary collectability, and counsel quality. The Investment Committee holds final approval authority on every commitment.

02

Portfolio Diversification First

Capital is deployed across thousands of cases, dozens of case types, multiple geographies, and varying durations. No single investment exceeds approximately 11% of portfolio value — diversification is treated as a first-order risk control.

03

Structural Alignment with Counsel

The strategy uses ABS law-firm equity structures, fee-sharing arrangements, and co-counsel models where permitted — aligning the fund’s upside with the partner law firms it works with.

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Section 2 · Philosophy

Investment Approach

Diverse Case Mix

  • Mass torts (large multi-plaintiff litigation) diversified across thousands of underlying claims
  • Portfolio / docket funding lets stronger outcomes offset underperforming matters
  • High-volume, shorter-duration motor vehicle accident cases provide regular cash flow

Structured Risk Controls

  • Non-recourse advances limit per-case loss to the funded amount
  • Recourse law-firm lending provides lower-risk, predictable cash-flow exposure
  • Position sizing based on case merit, jurisdiction quality, and counsel track record

Proprietary Sourcing

  • Relationship-driven origination via long-standing plaintiff-side law firm network
  • 80%+ of origination is non-brokered and not broadly marketed
  • ABS structures in Arizona and Utah enable participation in law firm contingency revenue
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Section 3 · Opportunity

The Investment Opportunity

01

Plaintiffs & Law Firms

U.S. plaintiffs (individuals, workers, patients) frequently cannot afford to wait years for resolution; law firms face rising costs and increasingly complex multi-district litigation. Capital is the unlock that allows cases to be pursued to fair resolution.

02

The Opportunity

The global litigation finance market is projected to grow from $25.6B (2025) to $64.8B (2035). Despite that growth, institutional capital remains a small fraction of the total U.S. tort market, creating ongoing alpha opportunity for experienced operators.11

03

Favorable, Negotiated Terms

Because financing is privately negotiated case-by-case (or portfolio-by-portfolio), the Underlying Manager can structure terms — interest rates, fee shares, repayment priorities — that aim to improve the risk/return profile relative to comparable public-market exposure.

The strategy seeks to capture a structural premium for providing capital to a legal system that needs it — not for taking on undifferentiated market risk.

Source: Underlying Sub-Fund Manager3
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Section 4 · Process

Investment Process

1

Origination

Proprietary deal flow via law firm relationships, ABS structures, and selected aggregation platforms.

2

Screening

Initial review of legal merit, case type, jurisdiction, anticipated duration, and return potential.

3

Due Diligence

Counsel assessment, budget modeling, adversary collectability analysis, expert engagement as needed.

4

Investment Committee

Four-member committee with majority vote required; led by Managing Member with Head of Underwriting, CFO/CCO, and Chief of Staff.

5

Funding & Monitoring

Capital disbursed to law firms, medical providers, and vendors; ongoing case updates tracked centrally with milestone-level reporting.

Exit & Recovery

Returns are realized at settlement or judgment — principal + interest on structured loans, or an agreed share of contingency proceeds on co-counsel arrangements. Only after every prior stage has been completed is capital committed.

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Section 4 · Process

How a Litigation Finance Investment Works

The two illustrative examples below are simplified, hypothetical representations of common transaction structures used in this strategy. They are intended to help advisors understand the mechanics — not to represent actual portfolio returns.

Non-Recourse Case Funding (Illustrative)

Capital is advanced to a plaintiff or law firm to pursue a specific case. If the case settles or wins, the fund receives principal plus a contractually defined share of recovery. If the case is lost, no repayment is owed.

TermIllustrative Value
Advance to plaintiff / law firm$100,000
Contractual return on successPrincipal + agreed multiple or fee share
Risk of loss per caseLimited to funded amount
Why it matters

The portfolio is diversified across thousands of cases, so case-level binary outcomes smooth into a more predictable aggregate return profile.

Recourse Law-Firm Lending (Illustrative)

Working-capital loans to law firms in which repayment is required regardless of any single case outcome, secured by the firm’s broader receivables and contingency book.

TermIllustrative Value
Loan to law firm$5,000,000
Interest rateNegotiated; typically structured + base
RepaymentRequired regardless of outcome on any individual case
Why it matters

Recourse lending provides lower-risk, more predictable cash flow that complements the higher-return-potential non-recourse book.

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Section 5 · Portfolio

Current Portfolio Exposures

Snapshot of the underlying strategy’s portfolio composition. Composition is dynamic — the strategy is deal-driven and will change as cases are originated, funded, and resolved.10

Allocation by Law-Firm State

Florida
28%
Colorado
12%
California
10%
Texas
9%
Alabama / Georgia
9%
Other States
32%

Allocation by Strategy Type

Mass Tort Litigation
38%
Portfolio / Docket Funding
27%
Motor Vehicle Accidents
14%
Medical Receivables
10%
Recourse Law-Firm Lending
7%
Other (Sex Abuse, First-Party Insurance)
4%

The Underlying Manager is case-type-diversified by design and pursues opportunities across the U.S. personal injury landscape rather than concentrating on a single docket type.

Concentration (top positions as % of portfolio)

Largest Single Investment
10.9%
Top 5 Combined
32.1%
Top 10 Combined
46.3%
Largest Single Law Firm
12.4%

Largest single investment represents 10.9% of total portfolio value as of Q1 2026.10

Portfolio Structure

  • Tens of thousands of underlying case-level exposures at any given time
  • Mix of non-recourse, recourse, and fee-sharing structures across the book
  • No single case represents existential risk to the portfolio
  • Concentration actively monitored at the case, law firm, and case-type level
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Section 5 · Portfolio

Portfolio Construction & Risk Mitigation

How the Portfolio Is Built

  • Capital is deployed across case types, geographies, durations, and law firms; largest single position is approximately 11% of portfolio value
  • Duration blend: shorter-duration cases (MVA, medical receivables) provide regular cash flow; longer-duration mass torts provide upside optionality
  • Structure selection balances non-recourse (higher return potential), recourse lending (lower risk), and fee-sharing (equity-like upside via ABS)
  • Position sizing reflects case merit, expected duration, jurisdiction quality, and counsel track record

Risk Mitigation in Practice

  • Non-recourse structure limits loss to invested capital per case; diversification smooths outcomes at the portfolio level
  • Multi-step IC process with expert consultation and legal merit review required before any commitment
  • No single law firm exceeds approximately 12.4% of portfolio value; relationships span 10+ states and multiple practice areas
  • Annual audits by PKF O'Connor Davies; compliance supported by Kroll; ABS exposure limited to jurisdictions where legally permitted

What this means for advisors: the strategy is designed to behave differently from traditional long-only equity and fixed income exposures. Detailed historical return, volatility, and risk-adjusted metrics for KPC Litigation Finance are provided in Section 6 of this presentation and in the KPC Litigation Finance Performance summary and Fund Terms Summary.

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Section 6 · Performance

Performance Snapshot

Net performance for KPC Litigation Finance, as of the period shown below. These figures are drawn from the same dataset used to produce the monthly Performance summary and update automatically as that dataset is refreshed.1

14.71Sharpe Ratio
0.05Correlation vs. S&P 500
0.02Correlation vs. Bonds
1.1%Annual Volatility
Series1 Month3 Month6 Month1 Year3 YearITD
KPC Litigation Finance+1.1%+3.7%+7.5%+16.3%+16.3%+19.0%

KPC Litigation Finance has delivered consistent positive net returns since the strategy’s 2019 inception, with low historical correlation to both public equities and fixed income — consistent with the diversification objective described in Section 2.

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Section 6 · Performance

60/40 Portfolio Impact Analysis

Illustrative effect of adding a 20% allocation to KPC Litigation Finance to a traditional 60% equity / 40% bond portfolio (reducing equity to 48% and bonds to 32%), since inception (Jun 2018 – May 2026).

MetricTraditional 60/4048/32/20 with KPC Litigation FinanceChange
Annualized Return8.2%11.0%+2.8pp
Annual Volatility9.5%7.8%−17.9%
Max Drawdown−23.8%−18.9%−4.9pp
Sharpe Ratio0.721.05+45.8%
Correlation vs. S&P 5000.980.92−6.1%

Adding KPC Litigation Finance to a traditional 60/40 portfolio historically improved every major risk-adjusted metric shown above.

Synced — As of May 2026
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Section 7 · Team

Management Team & Governance

The Underlying Manager is led by a small group of senior professionals with deep backgrounds in portfolio management, personal injury law, hedge fund accounting, and institutional investor relations. Consistent with KPC’s anonymization policy for sub-fund managers, individuals are described by role rather than by name.9

Founder, 6+ years

Managing Member & Portfolio Manager

Equity long/short fund founder ($1B+ AUM); Morgan Stanley Principal, European/U.K. Equity Trading; Salomon Brothers equity research. MBA.

Current

Head of Underwriting

20+ year personal injury attorney; lead counsel in hundreds of lawsuits; $400M+ recovered for clients. Lifetime member, Million Dollar Advocates Forum. J.D.

4+ years

Chief Financial Officer & Chief Compliance Officer

25+ years in public and private accounting for hedge funds, PE, and broker-dealers. Former hedge fund CFO ($multi-billion AUM). CPA. B.S. Accounting.

Current

General Counsel

14+ years in-house financial services legal experience. Former Head of Legal at major fund services group and General Counsel at fund administrator. J.D., NY Bar.

Firm Infrastructure

  • 21-person professional team across portfolio management, underwriting, legal, finance, IR, and technology
  • Centralized case-management platform provides real-time portfolio and milestone tracking
  • Dedicated Chief Compliance Officer; compliance program supported by Kroll

Governance & Oversight

  • Four-member Investment Committee; majority vote required for every commitment
  • Annual audits by PKF O'Connor Davies; fund administration via Bolder Fund Services and SS&C
  • No single committee member holds unilateral veto authority on commitments
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Section 8 · Portfolio Fit

Considering a Litigation Finance Allocation

Litigation finance is generally considered alongside, rather than in place of, traditional equity and fixed income allocations. Advisors evaluating a potential allocation to KPC Litigation Finance often consider the following questions.

What role might this strategy play?

Strategies of this type are often used by advisors seeking return streams less tied to broad equity or bond market direction, with return drivers rooted in case-level legal outcomes rather than security selection or market timing. The 60/40 portfolio impact analysis (Section 6) illustrates this diversification effect historically.

What should clients understand about liquidity?

KPC Litigation Finance is an evergreen vehicle with defined subscription and redemption terms — $100,000 minimum, monthly subscriptions, quarterly redemptions on 65-day notice, a 12-month hard / 12-month soft lock-up, a 5% early redemption fee, and a 25% fund-level gate, as set out in the KPC Fund Terms Summary.2 This strategy is generally appropriate for capital that can accommodate reduced liquidity relative to public market instruments.

Where can advisors find further performance detail?

Full net historical performance, monthly returns, and additional risk statistics for KPC Litigation Finance are provided in the companion Performance summary, updated monthly and reflecting both KPC platform-level fees and the underlying sub-fund manager’s fees and incentive allocation.1

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Section 9 · Disclosures

Important Disclosures

This presentation has been prepared by Kelly Park Investment LLC (“KPI”), an SEC-registered investment adviser doing business as KPC Private Funds (“KPC”), for the exclusive use of financial professionals. It is provided for informational and educational purposes only and does not constitute an offer to sell, or a solicitation of an offer to buy, any security or interest in any fund, including KPC Litigation Finance (the “Fund”). Any offer of interests in the Fund may be made only pursuant to the Fund’s confidential offering documents, including the private placement memorandum, subscription documents, and limited partnership agreement, which contain important information regarding investment objectives, risks, fees, expenses, and tax considerations and which qualify in their entirety the information set forth herein.

The Fund invests, directly or indirectly, in a strategy managed by an underlying sub-fund manager (the “Underlying Manager”) that is not named in this presentation. Investors in the Fund acquire an interest in the Fund itself and do not invest directly in, and are not investors of, the Underlying Manager’s fund. References to strategy, process, portfolio, philosophy, team, and firm characteristics in this presentation describe the Underlying Manager and its fund and are based on information provided by, or derived from materials prepared by, the Underlying Manager. Except where specifically identified as KPC Fund performance or Fund terms, information regarding the investment strategy, portfolio construction, investment process, market commentary, and personnel has been obtained from the Underlying Manager and has not been independently verified by KPC. Such information is subject to change without notice.

Registration as an investment adviser with the SEC does not imply any particular level of skill or training and does not constitute an endorsement by the SEC. This presentation should be read in conjunction with the Fund’s offering documents, the KPC Litigation Finance Terms Summary, and the KPC Litigation Finance Performance summary. Eligibility designations (e.g., Accredited Investor, Qualified Client, Qualified Purchaser) reflect applicable regulatory definitions and are determined based on an investor’s individual circumstances.

Investments in the Fund involve substantial risk, including the possible loss of all invested capital. Interests in the Fund are illiquid and subject to subscription, redemption, gate, lock-up, and other transfer restrictions described in the offering documents. Any illustrative or hypothetical examples included in this presentation, including any 60/40 portfolio impact analysis, are for discussion purposes only, do not reflect actual transactions or returns of the Fund or the Underlying Manager unless otherwise stated, and are not indicative of future results.

Past performance is not indicative of future results. Net performance information for the Fund reflects the deduction of all Fund-level and KPC platform-level fees and expenses, including management fees and incentive allocations, and is current as of the date noted on the relevant slide. Index and benchmark comparisons are for illustrative purposes only; an investor cannot invest directly in an index. Forward-looking statements, including words such as “may,” “will,” “seeks,” “target,” or “expect,” involve risks and uncertainties, and actual results may differ materially.

Portfolio composition, sector, geographic, and other exposures presented herein reflect a point in time as indicated and are subject to change without notice; they do not represent a current or future allocation and should not be relied upon as such. This presentation is confidential and intended solely for the recipient. It may not be reproduced, distributed, or shared, in whole or in part, without the prior written consent of KPC Private Funds. Nothing herein constitutes legal, tax, accounting, or investment advice; prospective investors should consult their own advisors.

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Section 10 · Endnotes

Endnotes & Sources

1. Net returns are presented net of investment and fund expenses, management fee, and performance allocation, as of April 30, 2026. Past performance is not indicative of future results. Returns may vary among investors depending upon date of investment. 2026 returns are unaudited. Financial statements and returns for prior years have been audited by PKF O'Connor Davies, LLP.

2. KPC Litigation Finance Terms Summary. Terms summarized are subject to the governing offering documents of the Fund and may change without notice.

3. Information regarding the underlying strategy's investment philosophy, process, portfolio construction, and team is based on materials provided by the Underlying Manager. This information has not been independently verified by KPC and is subject to change without notice.

4. Open cases includes cases in the underlying sub-fund manager's funds as of March 31, 2026.

5. Correlation analysis is based on historical performance data of the underlying fund. Correlation characteristics are subject to change and may differ in future periods. Past performance is not indicative of future results.

6. Target returns are forward-looking and are not a guarantee of future results. Actual returns may differ materially. Investors should review the KPC Fund offering documents for applicable fees and expenses.

7. Portfolio impact analysis is hypothetical and illustrative only. It is based on publicly available index returns blended with the sub-fund's historical net performance. This analysis does not represent an actual portfolio and is not a guarantee of future results.

8. Investors access this strategy through Kelly Park Investment LLC (dba KPC Private Funds) and do not invest directly into the underlying sub-fund manager's fund. KPC bears fees from both KPC and the underlying sub-fund manager, as described in the Fund's offering documents.

9. Management team information describes the senior team of the underlying sub-fund manager by role and tenure. Individual names are not disclosed. Team information is as of the date noted.

10. Portfolio exposure data is as of March 31, 2026 and is sourced from the underlying sub-fund manager. Exposures are subject to change without notice.

11. Litigation Funding Investment Market Size, Share and Trends 2035. $25.58 billion 2025 market size; $64.76 billion 2035 expected market size. Source: third-party research cited by underlying sub-fund manager.

12. The S&P 500 is an unmanaged market capitalization-weighted index of 500 common stocks and is used for general comparative purposes only. These indices are not appropriate benchmarks for this strategy and are provided for illustrative comparison only. An investment cannot be made directly in an index.

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KPC Litigation Finance · Strategy Spotlight
KPC Private Funds
For Financial Professional Use Only — Not for Distribution to the Public