# ABL Tech Technology subsidiary or corporate affiliate of Abacus Global Management ([[abacus-global-management]]). Headquartered at 2101 Park Center Drive, Orlando, FL 32835 — the same Orlando address as Abacus Global Management. Website www.abltech.com. The "ABL" in the firm name corresponds to Abacus Global Management's NASDAQ ticker ABL. ABL Tech is documented in this batch as an existing vendor to both major Arkansas pension systems. JC Oviedo, Director of Sales and Operations at ABL Tech, emailed Dennis Milligan on 5/2/2025 9:47 AM with the subject "Great Connecting at SFOF – Arkansas Retirement Support" following from in-person contact at the SFOF Spring National Meeting the prior week. Oviedo's email body: "We're proud to be supporting both the Arkansas Public Employees Retirement System and the Arkansas Teacher Retirement System in their efforts to prevent overpayments and fraud through accurate mortality verification." ABL Tech therefore has documented pre-existing vendor contracts with APERS and ATRS for mortality verification services (cross-referencing pension beneficiary records against death records to prevent posthumous overpayments). The service line is distinct from the Abacus Global Management life settlements business but shares the underlying mortality-data competence. ## Significance for the Israel Bonds investigation The ABL Tech vendor relationship with APERS and ATRS, combined with the Abacus Global Management pitch from Rob Phillips on 4/28/2025 ("your interest in Abacus as an investment for Arkansas' pension funds"), documents that the Abacus corporate family has both: 1. **An existing services-vendor relationship** with the Arkansas pension systems (ABL Tech mortality verification at APERS and ATRS) 2. **An active investment-product pitch** to the Auditor's office targeting the same Arkansas pension systems for placement (Abacus Global Management life settlements via Phillips's 4/28 follow-up) The same SFOF Spring National Meeting in Orlando served as the relationship venue for both engagements. Oviedo (ABL Tech) followed up with Milligan on 5/2; Phillips (Abacus Global Management) followed up with Milligan and Brady on 4/28. The Auditor's office is documented as the relationship hub through which both corporate engagements (vendor support and investment pitch) flow. Whether the vendor relationship was leveraged in the investment pitch, whether the investment pitch was substantively considered after the 4/28 follow-up, and the value and terms of the existing ABL Tech contracts with APERS and ATRS are not documented in this batch. ## Evidence > "It was a pleasure speaking with you at the SFOF Forum—thank you for taking the time to connect. I just wanted to follow up and express our appreciation for the work your office does. We're proud to be supporting both the Arkansas Public Employees Retirement System and the Arkansas Teacher Retirement System in their efforts to prevent overpayments and fraud through accurate mortality verification." > JC Oviedo to Dennis Milligan, Great Connecting at SFOF – Arkansas Retirement Support.pdf p.1, 5/2/2025 > "Jean Carlo A. Oviedo / Director of Sales and Operations / ABL Tech / 2101 Park Center Drive, Orlando, FL 32835 / [email protected] / Direct: (321) 475-8251 / Mobile: (510) 508-0348 / www.abltech.com" > Oviedo signature, Great Connecting at SFOF – Arkansas Retirement Support.pdf p.1 > "ABL TECH NASDAQ | ABL" > ABL Tech email footer logo, Great Connecting at SFOF – Arkansas Retirement Support.pdf p.2 ## Cross-References [[abacus-global-management]] parent or corporate affiliate (same Orlando address; both use the ABL ticker reference) [[jc-oviedo]] ABL Tech sales contact [[rob-phillips]] Abacus Global Management corporate-affairs contact making the parallel pension investment pitch [[dennis-milligan]] [[jason-brady]] Auditor's-office recipients [[sfof]] [[sfof-policy-letter-operation]] the networking venue (SFOF Spring National Meeting) [[auditor-foia-r2-milligan]] source page