Company: TIPT
Filing Date: 2025-10-31
Form Type: DEFM14A
Source: 0001140361-25-039949
Chunk: 250

Company: TIPTREE INC.
Filing Date: 2025-10-31
Form: DEFM14A
Chunk 250
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 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                                                                                                                                                                                                                           |     | Adoption Date                                                                                               |     | Impact on Financial Statements                                                                                   |
| 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses |     | The amendments in this Update require disclosure, in the notes to financial statements, of specified information about certain costs and expenses. The amendments require that at each interim and annual reporting period an entity: 
 1.Disclose the amounts of relevant expense and within which expense caption the relevent expense is presented on the face of the income statement within continuing operations.                                                       
 2.Include certain amounts that are already required to be disclosed under current generally accepted accounting principles (GAAP) in the same disclosure as the other disaggregation requirements.                                    
 3.Disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively.                                                                                      
 4.Disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses.                                                                                                         |     | The amendments in this update are effective for annual reporting periods beginning after December 15, 2026. |     | The Company expects to adopt this guidance when required, with minimal impact to our financials and disclosures. |

(3) Acquisitions Acquisition of Premia Solutions Limited On February 6, 2023, Fortegra Europe Limited, a subsidiary of the Company, acquired an 85% equity interest in Premia Solutions Limited (“Premia”) for total cash consideration of approximately $