Company: TIPT
Filing Date: 2025-10-17
Form Type: PREM14A
Source: 0001140361-25-038514
Chunk: 277

Company: TIPTREE INC.
Filing Date: 2025-10-17
Form: PREM14A
Chunk 277
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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)

|            |     |        As of 
 December 31, 
         2024 |
|:-----------|:----|-------------:|
| 2036       |     |            — |
| 2037       |     |            — |
| 2038       |     |            — |
| 2039       |     |            — |
| 2040       |     |            — |
| 2041       |     |            — |
| Indefinite |     |            — |
| Total      |     |          $66 |

The Company had no unrecognized tax benefits for the period ended December 31, 2024. The Company has no uncertain tax positions at December 31, 2024 subject to review and examination by federal and state taxing authorities. The Company is currently open to audit under the applicable statutes of limitations by the Internal Revenue Service for tax years subsequent to 2021. The years open to examination by state taxing authorities vary by jurisdiction. Non-life federal operating loss carryforwards were $66 as of December 31, 2024. All of the federal operating loss carryforwards are subject to limitations under the Internal Revenue Code and the regulations therein. Management considered all positive and negative evidence under ASC 740-10 for the need of a valuation allowance. A determination was made that no valuation allowance is required for the federal net operating losses. As of December 31, 2024, the Company has deferred tax assets associated with state income tax NOL carryforwards of $15,689 These NOLs will expire at various dates in the next 20 years. The Company believes that it is more likely than not that the benefit from certain state NOL carryforwards will not be realized. In recognition of this risk, as of December 31, 2024, the Company has provided a valuation allowance of $10,666 on the deferred tax assets relating to these state NOL carryforwards. If or when recognized, the tax benefits related to any reversal of the valuation allowance on deferred