Company: TIPT
Filing Date: 2025-10-17
Form Type: PREM14A
Source: 0001140361-25-038514
Chunk: 255

Company: TIPTREE INC.
Filing Date: 2025-10-17
Form: PREM14A
Chunk 255
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 |     |   $(3,157) |     |      $(68) |     |        $(1) |     | $(3,227) |

The Company applies a discounted cash flow model, based on assumptions and model outputs provided by an investment management company, in determining its lifetime expected credit losses on AFS securities. This includes determining the present value of expected future cash flows discounted at the book yield of the security. The table below presents the amount of gains from recoveries (credit losses) on AFS securities recorded by the Company for the following period:

|                                                             |     | For the Year Ended 
 December 31,       
 2024               |     | 2023 |
|:------------------------------------------------------------|:----|:-------------------|:----|-----:|
| Net gains from recoveries (credit losses) on AFS securities |     | $(3,153)           |     | $106 |

Pursuant to certain reinsurance agreements and statutory licensing requirements, the Company has deposited invested assets in custody accounts or insurance department safekeeping accounts. The Company cannot remove or replace investments in regulatory deposit accounts without prior approval of the contractual party or regulatory authority, as applicable. The following table presents the Company’s restricted investments included in the Company’s AFS securities:

|                                                                                                   |     | As of December 31, |     |         |
|                                                                                                   |     |               2024 |     |    2023 |
| Fair value of restricted investments in trust pursuant to reinsurance agreements                  |     |            $16,503 |     | $49,735 |
| Fair value of restricted investments for special deposits required by state insurance departments |     |             28,980 |     |  16,694 |
| Total fair value of restricted investments                                                        |     |            $45,483 |     | $66,429 |

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TABLE OF CONTENTS

THE FORTEGRA GROUP, INC. AND SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2024 & 2023 (in thousands, unless otherwise noted) The following table presents additional information on the Company’s AFS securities:

|                                                                   |     | For the Year Ended 
       December 31, 
               2024 |     |     2023 |
|:------------------------------------------------------------------|:----|-------------------:|:----|---------:|
| Purchases of AFS securities                                       |     |           $673,858 |     | $502,678 |
| Proceeds