Company: TIPT
Filing Date: 2025-10-17
Form Type: PREM14A
Source: 0001140361-25-038514
Chunk: 269

Company: TIPTREE INC.
Filing Date: 2025-10-17
Form: PREM14A
Chunk 269
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 |     |           $141,578 |     | $186,535 |

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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) (14) Other Expenses The following table presents the components of other expenses as reported in the consolidated statements of operations:

|                            |     | For the Year Ended 
       December 31, 
               2024 |     |    2023 |
|:---------------------------|:----|-------------------:|:----|--------:|
| General and administrative |     |            $39,780 |     | $35,345 |
| Premium taxes              |     |             16,333 |     |  19,137 |
| Professional fees          |     |             23,160 |     |  19,816 |
| Rent and related           |     |             10,588 |     |   9,715 |
| Other                      |     |             22,814 |     |  12,812 |
| Total other expenses       |     |           $112,675 |     | $96,825 |

(15) Statutory Surplus and Reporting Statutory Reporting and Insurance Company Subsidiaries Dividend Restrictions The Company’s U.S. domiciled insurance company subsidiaries prepare financial statements in accordance with Statutory Accounting Principles (SAP) prescribed or permitted by the insurance departments of their states of domicile. Prescribed SAP includes the Accounting Practices and Procedures Manual of the NAIC as well as state laws, regulations and administrative rules. Statutory Capital and Surplus The Company’s U.S. domiciled insurance company subsidiaries must maintain minimum amounts of statutory capital and surplus as required by regulatory authorities, including the NAIC.

|                                                                                        |     | As of December 31, |     |          |
|                                                                                        |     |               2024 |     |     2023 |
| Combined statutory capital and surplus of the Company’s insurance company subsidiaries |     |           $630,653 |     | $454,540 |
| Required minimum statutory capital and surplus                                         |     |            $92,750 |     |  $75,750 |

Under the National Association of Insurance Commissioners Risk-Based Capital Act of 1995, a company’s Risk-Based Capital (RBC) is calculated by applying certain risk factors to various asset, claim and reserve items. If a company’s adjusted