Company: TIPT
Filing Date: 2025-10-31
Form Type: DEFM14A
Source: 0001140361-25-039949
Chunk: 289

Company: TIPTREE INC.
Filing Date: 2025-10-31
Form: DEFM14A
Chunk 289
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713) |     |      $(74) |     |          $— |     |   $(788) |

The Company applies a discounted cash flow model, based on assumptions and model outputs provided by an investment management company, in determining its lifetime expected credit losses on AFS securities. This includes determining the present value of expected future cash flows discounted at the book yield of the security.

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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) The table below presents the amount of gains from recoveries (credit losses) on AFS securities recorded by the Company for the following periods:

|                                                             |     | Three Months Ended 
      September 30, |     |      |     | Nine Months Ended 
     September 30, |     |        |
|                                                             |     |               2025 |     | 2024 |     |              2025 |     |   2024 |
| Net gains from recoveries (credit losses) on AFS securities |     |              $(64) |     | $316 |     |            $2,439 |     | $(526) |

Pursuant to certain statutory licensing requirements, the Company has deposited $18,682 of invested assets in insurance department safekeeping accounts as of September 30, 2025. The Company also has deposited invested assets in custody accounts pursuant to certain reinsurance agreements. The Company cannot remove or replace investments in such safekeeping and custody accounts without prior approval of the regulatory authority or contractual party, as applicable. The following table presents the Company’s restricted investments included in the Company’s AFS securities:

|                                      |     |         As of 
 September 30, 
          2025 |     | December 31, 
         2024 |
|:-------------------------------------|:----|--------------:|:----|-------------:|
| Fair value of restricted investments |     |       $34,634 |     |      $45,483 |

The following table presents additional information on the Company’s AFS securities for the following periods:

|                                                                   |     | Three Months Ended 
      September 30, |     |          |     | Nine Months Ended 
     September 30, |     |          |
|                                                                   |     |               2025 |     |     2024 |     |              2025 |     |     202