Company: TIPT
Filing Date: 2025-10-31
Form Type: DEFM14A
Source: 0001140361-25-039949
Chunk: 292

Company: TIPTREE INC.
Filing Date: 2025-10-31
Form: DEFM14A
Chunk 292
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253 |

| (1) | Including policyholder account balances ceded. |

The following table presents the aggregate amount included in reinsurance receivables that is comprised of the three largest receivable balances from non-affiliated reinsurers:

|                                                                               |     |         As of 
 September 30, 
          2025 |
|:------------------------------------------------------------------------------|:----|--------------:|
| Total of the three largest receivable balances from non-affiliated reinsurers |     |      $340,084 |

As of September 30, 2025, the non-affiliated reinsurers from whom our insurance business has the largest receivable balances were: Accident Fund Insurance Company of America (AM Best Rating: A rated), Allianz Reinsurance America, Inc. (AM Best Rating: A+ rated), and Ferian Re, LTD (AM Best Rating: Not Rated). Receivable balances from authorized reinsurers, such as the Accident Fund and Allianz companies noted above, do not require collateral based on the authorized status of the parties. Receivable balances from unauthorized reinsurers are collateralized by assets on hand, assets held in trust accounts, and/or letters of credit. The Company monitors collateral values, authorization status, financial statements and AM Best ratings of its reinsurers periodically. As of September 30, 2025, the Company does not believe there is a risk of loss due to the concentration of credit risk in the reinsurance program given the related collateralization or reinsurer AM Best rating. (7) Goodwill and Intangible Assets, net The following tables present goodwill, identifiable finite and indefinite-lived intangible assets and accumulated amortization: Goodwill

| Balance at December 31, 2024           |     | $204,998 |
| Foreign currency translation and other |     |    1,096 |
| Balance at September 30, 2025          |     | $206,094 |

The Company conducts annual impairment tests of its goodwill as of October 1. For the three and nine months ended September 30, 2025 and 2024, no impairments were recorded on the Company’s goodwill.

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THE FORTEGRA GROUP, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements (Unaudited) September 30, 2025 (in thousands, unless otherwise noted) Intangible assets, net

|                                           |     |         As of 
 September 30, 
          2025 |     | December