Company: TIPT
Filing Date: 2025-10-31
Form Type: DEFM14A
Source: 0001140361-25-039949
Chunk: 234

Company: TIPTREE INC.
Filing Date: 2025-10-31
Form: DEFM14A
Chunk 234
---
 not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control. Accordingly, no such opinion is expressed. |

| • | Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. |

| • | Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern for a reasonable period of time. |

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the disclosure of short-duration contracts included in Note 11 to the financial statements be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Financial Accounting Standards Board, which considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. March 3, 2025

128

TABLE OF CONTENTS

THE FORTEGRA GROUP, INC. AND SUBSIDIARIES Consolidated Balance Sheets (in thousands, except share data)

|                                                                                                                                      |     |        As of 
 December 31, 
         2024 |     | December 31, 
         2023 |
|:-------------------------------------------------------------------------------------------------------------------------------------|:----|-------------:|:----|-------------:|
| Assets:                                                                                                                              |     |              |     |              |
| Investments:                                                                                                                         |     |              |     |              |
| Available for sale securities, at fair value                                                                                         |     |   $1,097,057 |     |     $772,135 |
| Loans, at fair value                                                                                                                 |     |       10,272 |