Company: TIPT
Filing Date: 2025-10-31
Form Type: DEFM14A
Source: 0001140361-25-039949
Chunk: 132

Company: TIPTREE INC.
Filing Date: 2025-10-31
Form: DEFM14A
Chunk 132
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 of the month in which the Condition Satisfaction occurs; provided, that if the Condition Satisfaction occurs less than five business days prior to the last business day of such

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month, the closing will occur on the last business day of the month immediately following the month in which the Condition Satisfaction occurs, or (b) such other date or at such other time or place as the parties to the Merger Agreement may mutually agree.

The Merger will become effective at the time of filing the Certificate of Merger with the Secretary of State of the State of Delaware in accordance with the DGCL.

**Material U.S. Federal Income Tax Consequences of the Merger**

The following is a general summary of the anticipated material U.S. federal income tax consequences of the Merger. This summary is based upon the U.S. Internal Revenue Code of 1986, as amended (the “Internal Revenue Code”), existing, proposed and temporary U.S. Treasury Regulations promulgated thereunder and administrative and judicial interpretations thereof, in each case as in effect and available on the date hereof. All the foregoing is subject to change, which change could apply retroactively and could affect the tax consequences described below. No ruling has been sought from the Internal Revenue Service (the “IRS”) with respect to any U.S. federal income tax consequences described below, and there can be no assurance that the IRS or a court will not take a contrary position. In addition, this summary does not discuss any non-U.S., alternative minimum tax, state or local tax considerations.

For U.S. federal income tax purposes, the proposed Merger will be treated as a taxable sale of Fortegra common stock by Tiptree. The amount of gain we recognize with respect to the sale of such stock will be measured by the difference between the amount realized by us on the sale of the stock and our tax basis in the stock. Any such gain is expected to be capital in nature and is expected to be material. See the section of this proxy statement entitled “Unaudited Pro Forma Condensed Consolidated Financial Statements” beginning on page 118 for more information.

The proposed Merger is entirely a corporate action undertaken by Tiptree. Our stockholders will not realize any direct taxable gain or loss on their shares of Tiptree common stock for U.S. federal income tax purposes as a result of the Merger, as our stockholders will not receive any direct proceeds from the Merger. We do not