Company: TIPT
Filing Date: 2025-10-17
Form Type: PREM14A
Source: 0001140361-25-038514
Chunk: 285

Company: TIPTREE INC.
Filing Date: 2025-10-17
Form: PREM14A
Chunk 285
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classified to conform to the current presentation. These reclassifications had no effect on the reported results of operations. Recent Accounting Standards Recently Adopted Accounting Pronouncements During the six months ended June 30, 2025 and 2024, there were no accounting pronouncements adopted. Recently Issued Accounting Pronouncements, Not Yet Adopted

| Standard                                                                                                                                                   |     | Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |     | Adoption Date                                                                                               |     | Impact on Financial Statements                                                                                                                                                               |
| No. 2023-09 Income Taxes (Topic 740) Improvements to Income Tax Disclosures                                                                                |     | The amendments in this Accounting Standards Update enhance the transparency and decision usefulness of income tax disclosures. Investors, lenders, creditors, and other allocators of capital (collectively, “investors”) indicated that the existing income tax disclosures should be enhanced to provide information to better assess how an entity’s operations and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. Investors currently rely on the rate reconciliation table and other disclosures, including total income taxes paid, to evaluate income tax risks and opportunities. While investors find these disclosures helpful, they suggested possible enhancements to better (1) understand an entity’s exposure to potential changes in jurisdictional tax legislation and the ensuing risks and opportunities, (2) assess income tax information that affects cash flow forecasts and capital allocation decisions, and (3) identify potential opportunities to increase future cash flows. The amendments in this Update address investor requests for 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. |     | The amendments in this Update are effective for annual periods beginning after December 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. |
| 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