Company: TIPT
Filing Date: 2025-10-31
Form Type: DEFM14A
Source: 0001140361-25-039949
Chunk: 142

Company: TIPTREE INC.
Filing Date: 2025-10-31
Form: DEFM14A
Chunk 142
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 to the Merger Agreement, as a general creditor and without any interest thereon.

None of Fortegra, the surviving corporation, Purchaser, any affiliates of the foregoing or any other person will be liable for any amount properly delivered to a public official pursuant to applicable abandoned property, escheat or similar laws.

Prior to closing, (i) each Eligible Holder will provide Purchaser with an IRS Form W-9 and (ii) Fortegra will provide Purchaser a certificate and a notice addressed to the IRS, in accordance with the requirements of Treasury Regulation Sections 1.897-2(h) and 1.1445-2(c)(3), certifying that Fortegra is not a “United States real property holding corporation” within the meaning of Section 897(c)(2) of the Internal Revenue Code. Notwithstanding anything to the contrary in the Merger Agreement, if such IRS Form W-9 or certification is not delivered prior to closing, Purchaser’s sole recourse will be to make the appropriate withholding under Section 1445 of the Internal Revenue Code.

Purchaser, Merger Sub, the surviving corporation and the Subsidiaries and any other applicable withholding agent will be entitled to deduct and withhold from any amount otherwise payable to or for the benefit of any person pursuant to the Merger Agreement such amounts as it is required to deduct and withhold with respect to the making of such payment under any provision of federal, state, local or foreign tax law; provided, however, that the person intending to withhold will use reasonable best efforts to notify such persons of any amounts otherwise payable to such persons that it intends to deduct and withhold at least three business days prior to the due date for any relevant payment and will provide reasonable details regarding the provisions of law that requires such deduction or withholding, other than required compensatory withholdings or backup withholding or withholding resulting from the failure of any person to provide documentation required by the Merger Agreement. Any amounts withheld in accordance with this paragraph will be (i) timely paid to the appropriate governmental authority and (ii) treated for all purposes of the Merger Agreement as having been paid to the Fortegra equityholder in respect of which such deduction and withholding was made.

#### Appraisal Shares
Fortegra is incorporated as a corporation under the laws of the State of Delaware. Appraisal Shares will not be converted into the right to receive the Per Share Closing Merger Consideration and Pro Rata Percentage of the Leakage Delayed Consideration (if any). Instead, holders of shares of Fortegra