Company: TIPT
Filing Date: 2025-10-17
Form Type: PREM14A
Source: 0001140361-25-038514
Chunk: 236

Company: TIPTREE INC.
Filing Date: 2025-10-17
Form: PREM14A
Chunk 236
---
 include, but are not limited to, the determination of the following significant items:

| • | Fair value of financial assets and liabilities, including, but not limited to, securities, loans and derivatives; |

| • | Value of acquired assets and liabilities; |

| • | Carrying value of goodwill and other intangibles, including estimated amortization period and useful lives; |

| • | Reserves for unpaid losses and loss adjustment expenses, estimated future claims and losses, potential litigation and other claims; |

| • | Deferred acquisition costs and value of business acquired; |

| • | The realization of deferred tax assets, and recognition and measurement of uncertain tax positions; |

| • | Valuation of contingent share issuances for compensation and purchase consideration, including estimates of number of shares and vesting schedules; |

| • | Revenue recognition including, but not limited to, the timing and amount of insurance premiums, and service and administration fees; and |

| • | Other matters that affect the reported amounts and disclosure of contingencies in the consolidated financial statements. |

Although these and other estimates and assumptions are based on the best available estimates, actual results could differ materially from management’s estimates. Non-Controlling Interests The third-party ownership interests of the common stock of Southern Financial Life Insurance Company (“SFLIC”) and Tiptree Advisors Funds, and subsidiary ownership by Premia management are reflected as non-controlling interests on the consolidated balance sheets. The table below presents the amounts outstanding and the percentages of non-controlling interests for the following periods:

|                                 |     |             As of 
 December 31, 2024 |     |         |     | December 31, 2023 |     |         |
|:--------------------------------|:----|------------------:|:----|:--------|:----|------------------:|:----|:--------|
|                                 |     |            Amount |     | Percent |     |            Amount |     | Percent |
| SFLIC                           |     |            $1,488 |     | 15%     |     |            $1,304 |     | 15%     |
| Tiptree Advisors Funds          |     |                96 |     | —%      |     |               142 |     | —%      |
| Premia                          |     |             2,959 |     | 11%     |     |             3,618 |     | 11%     |
| Total non-controlling interests |     |            $4