Company: TIPT
Filing Date: 2025-10-17
Form Type: PREM14A
Source: 0001140361-25-038514
Chunk: 134

Company: TIPTREE INC.
Filing Date: 2025-10-17
Form: PREM14A
Chunk 134
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 local, foreign or other tax laws.

#### Accounting Treatment of the Merger
The Merger will be accounted for as a sale of a “business” by Tiptree, as that term is used under GAAP, for accounting and financial reporting purposes. Upon completion of the sale, we will remove the assets and liabilities sold from our consolidated balance sheet and we anticipate recording a taxable gain from the Merger.

**Regulatory Approvals Required for the Merger and Efforts to Close the Merger**

To consummate the Merger, Fortegra and Purchaser must obtain approvals or consents from, or make filings with, a number of regulatory authorities. We describe certain material approvals, consents and filings below.

We currently expect to consummate the Merger during mid-2026. Each party has agreed to, and to cause its affiliates and representatives to use reasonable best efforts to, take promptly any and all steps and actions necessary to avoid or eliminate each and every impediment that may be asserted by any governmental authority or any other person with respect to the transactions contemplated by the Merger Agreement so as to enable the closing to occur expeditiously, but in no case later than the Termination Date, except that the Group Companies, Purchaser or its affiliates, including Merger Sub, or its representatives, are not required to take or refrain from taking any action that would or would reasonably be expected to result in the imposition of a burdensome condition. Although we believe that we will receive the required consents and approvals to consummate the Merger, we cannot give any assurance as to the timing of these consents and approvals or as to Fortegra’s and Purchaser’s ultimate ability to obtain such consents or approvals (or any additional consents or approvals which may otherwise become necessary). We also cannot ensure that we will obtain such consents or approvals on terms and subject to conditions satisfactory to Fortegra and Purchaser.

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#### TABLE OF CONTENTS

#### HSR Act
Under the Merger Agreement, the Merger cannot be completed until the waiting period applicable to the Merger under the HSR Act has expired or been terminated and any required approvals thereunder have been obtained.

A transaction notifiable under the HSR Act may not be completed until the expiration or termination of a 30-day waiting period following the parties’ filings of their HSR Act notification and report forms. If the FTC or the DOJ issues a Second Request prior to the expiration of the initial waiting period, the parties