Company: TIPT
Filing Date: 2025-10-31
Form Type: DEFM14A
Source: 0001140361-25-039949
Chunk: 210

Company: TIPTREE INC.
Filing Date: 2025-10-31
Form: DEFM14A
Chunk 210
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 for fraud or any claim for equitable relief pursuant to the terms of the Merger Agreement.

#### Tax Matters
All Transfer Taxes incurred in connection with the Merger, if any, will be paid 50% by the Eligible Holders and 50% by the Purchaser when due, whether levied on the Purchaser, Fortegra, the surviving corporation, any Subsidiary or any Eligible Holder. The party required under applicable law to do so will file all necessary tax returns and other documentation with respect to any such Transfer Taxes.

The parties have agreed that no election pursuant to Section 338 or Section 336 of the Internal Revenue Code (or any similar elections under applicable law) will be made by Purchaser or its affiliates, Fortegra or the surviving corporation or any of the Subsidiaries with respect to Fortegra, the surviving corporation, or any of the Subsidiaries with respect to the transactions contemplated under the Merger Agreement, which election would be effective on or prior to the closing date.

Following the closing, Purchaser, Fortegra and the Subsidiaries will cooperate with and make available to the other parties, during normal business hours, all books and records, information and employees (without substantial disruption of employment) retained and remaining in existence after the closing that are necessary or useful in connection with any tax matters (including the preparation of any tax returns or any other matter requiring any such books and records, information or employees for any reasonable business purpose), in each case, with respect to Fortegra and the Subsidiaries for any pre-closing tax period. Following the closing, Purchaser will cause the surviving corporation and the Subsidiaries to retain all applicable tax returns, books and records, and workpapers for pre-closing tax periods for a period of at least seven years following the closing date. The parties to the Merger Agreement have further agreed to use their commercially reasonable good faith efforts to obtain any certificate or other document from any governmental authority or any other person as may be necessary to mitigate, reduce or eliminate any taxes that could be imposed on the Fortegra equityholders, Fortegra or the Subsidiaries or otherwise related to the transactions contemplated by the Merger Agreement. Notwithstanding anything in the Merger Agreement to the contrary, in no event will Fortegra (or its affiliates) allow Purchaser (or its affiliates) access to, or examination rights of, any tax returns or other tax books and records, other than solely (1) tax returns or other tax books