Company: TIPT
Filing Date: 2025-10-31
Form Type: DEFM14A
Source: 0001140361-25-039949
Chunk: 241

Company: TIPTREE INC.
Filing Date: 2025-10-31
Form: DEFM14A
Chunk 241
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 are carried at fair value with the change in the fair value recorded in the consolidated statements of operations. Derivative assets and liabilities are generally comprised of a combination of swaps and options, which are generally classified as Level 2 in the fair value hierarchy. In addition, the Fortegra Additional Warrant (Warburg) is a derivative liability and classified as Level 3 in the fair value hierarchy. See Note (16) Stockholders’ Equity for additional information regarding Fortegra Additional Warrant.

As of December 31, 2024 and 2023, the Company had derivative assets of zero and $52 included in other investments, and derivative liabilities of zero and $68 included in other liabilities and accrued expenses, respectively. The notional value of derivative assets and liabilities as of December 31, 2024 and 2023 was zero and $24,061, respectively.

#### Equity Based Compensation
The Company employs a long-term incentive compensation plan and measures such compensation expense for equity based awards at fair value and recognizes expense over the service period for awards expected to vest. The fair value of restricted stock units (“RSUs”) is based on the number of units granted and the enterprise value of the Company (excluding contributed assets) at the time of grant. In addition, the estimation of equity based awards that will ultimately vest requires judgment and to the extent actual results or updated estimates differ from current estimates, such results will be recorded as a cumulative adjustment in the period that the estimates are revised. The Company considers many factors when estimating expected forfeitures, including types of awards (performance-based vs. time-based), employee class and historical experience.

#### Income Taxes
Deferred tax assets and liabilities are determined using the asset and liability method. Under this method, deferred tax assets and liabilities are established for future tax consequences of temporary differences between the financial statement carrying amounts of assets and liabilities and their tax basis. Deferred tax assets and liabilities are measured

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#### TABLE OF CONTENTS

#### THE FORTEGRA GROUP, INC. AND SUBSIDIARIES

### Notes to Consolidated Financial Statements

#### December 31, 2024 & 2023
<div align='center'>(in thousands, unless otherwise noted)</div>

using enacted tax rates expected to apply to taxable income in the year in which those temporary differences are expected to reverse. A valuation allowance is established when necessary to reduce a deferred tax asset to the amount expected to be realized. As of December 31, 2024 and 2023