Company: TIPT
Filing Date: 2025-10-17
Form Type: PREM14A
Source: 0001140361-25-038514
Chunk: 249

Company: TIPTREE INC.
Filing Date: 2025-10-17
Form: PREM14A
Chunk 249
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 such producer for instances where the net result of the retrospective commission calculation is negative. Commissions payable are included in other liabilities and accrued expenses. See Note (13) Other Assets and Other Liabilities and Accrued Expenses. Recent Accounting Standards Recently Issued Accounting Pronouncements, Not Yet Adopted

| Standard                                                                    |     | Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     | Adoption Date                                                                                     |     | Impact on Financial                                                                                                                                                                          
 Statements                                                                                                                                                                                   |
| No. 2023-09 Income Taxes (Topic 740) Improvements to Income Tax Disclosures |     | The amendments in this Accounting Standards Update enhance the transparency and decision usefulness of income tax disclosures. Investors, lenders, creditors, and other allocators of capital (collectively, “investors”) indicated that the existing income tax disclosures should be enhanced to provide information to better assess how an entity’s operations and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. Investors currently rely on the rate reconciliation table and other disclosures, including total income taxes paid, to evaluate income tax risks and opportunities. While investors find these disclosures helpful, they suggested possible enhancements to better (1) understand an entity’s exposure to potential changes in jurisdictional tax legislation and the ensuing risks and opportunities, (2) assess income tax information that affects cash flow forecasts and capital allocation decisions, and (3) identify potential opportunities to increase future cash flows. The amendments in this Update address investor requests for |     | The amendments in this Update are effective for annual periods beginning after December 15, 2024. |     | The amendments in this Update only impact the note disclosures and will not have an impact on the financial statements or results. The Company expects to adopt this guidance when required. |

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TABLE OF CONTENTS

THE FORTEGRA GROUP, INC. AND SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2024 & 2023 (in thousands, unless otherwise noted)

| Standard |     | Description                                                                                                                                                                                                                                                                              |     | Adoption Date |     | Impact on Financial 
 Statements          |
|          |     | more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. This Update also includes certain other amendments to improve the effectiveness of income tax disclosures. |     |               |     |                     |

Recently Issued Accounting Pronouncements, Not Yet Adopted

| Accounting Standard Update                                                                                                                                 |     | Description                                                                                                                                                                                                                           |