Company: TIPT
Filing Date: 2025-10-31
Form Type: DEFM14A
Source: 0001140361-25-039949
Chunk: 298

Company: TIPTREE INC.
Filing Date: 2025-10-31
Form: DEFM14A
Chunk 298
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 at fair value
Derivative assets and liabilities are carried at fair value with the change in the fair value recorded in the condensed consolidated statements of operations. Derivative assets and liabilities are generally comprised of a combination of swaps, currency forwards and options, which are generally classified as Level 2 in the fair value hierarchy. In addition, the Fortegra Additional Warrant (Warburg) is a derivative liability and classified as Level 3 in the fair value hierarchy. See Note (15) Stockholders’ Equity for additional information regarding the Fortegra Additional Warrant.

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TABLE OF CONTENTS

THE FORTEGRA GROUP, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements (Unaudited) September 30, 2025 (in thousands, unless otherwise noted) The following tables present the Company’s fair value hierarchies for financial assets and liabilities, measured on a recurring basis:

|                                                                                      |     | As of September 30, 2025 |     |             |     |              |     |            |
|:-------------------------------------------------------------------------------------|:----|-------------------------:|:----|------------:|:----|-------------:|:----|-----------:|
|                                                                                      |     |                   Quoted 
                prices in 
                   active 
                  markets 
                  Level 1 |     |       Other 
 significant 
  observable 
      inputs 
     Level 2 |     |  Significant 
 unobservable 
       inputs 
      Level 3 |     | Fair value |
| Assets:                                                                              |     |                          |     |             |     |              |     |            |
| Available for sale securities, at fair value:                                        |     |                          |     |             |     |              |     |            |
| U.S. Treasury securities and obligations of U.S. government authorities and agencies |     |                       $— |     |    $269,646 |     |           $— |     |   $269,646 |
| Obligations of state and political subdivisions                                      |     |                        — |     |      15,680 |     |            — |     |     15,680 |
| Obligations of foreign governments                                                   |     |                        — |     |      62,495 |     |            — |     |     62,495 |
| Certificates of deposit                                                              |     |                      570 |     |           — |     |            — |     |        570 |
| Asset backed