Company: TIPT
Filing Date: 2025-10-17
Form Type: PREM14A
Source: 0001140361-25-038514
Chunk: 305

Company: TIPTREE INC.
Filing Date: 2025-10-17
Form: PREM14A
Chunk 305
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559 |     |          $60,157 |     | $60,720 |

(14) Statutory Surplus and Reporting Statutory Reporting and Insurance Company Subsidiaries Dividend Restrictions The Company’s U.S. domiciled insurance company subsidiaries prepare financial statements in accordance with Statutory Accounting Principles (SAP) prescribed or permitted by the insurance departments of their states of domicile. Prescribed SAP includes the Accounting Practices and Procedures Manual of the NAIC as well as state laws, regulations and administrative rules.

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THE FORTEGRA GROUP, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements (Unaudited) June 30, 2025 (in thousands, unless otherwise noted) Statutory Capital and Surplus The Company’s U.S. domiciled insurance company subsidiaries must maintain minimum amounts of statutory capital and surplus as required by regulatory authorities, including the NAIC; their capital and surplus levels exceeded respective minimum requirements as of June 30, 2025 and December 31, 2024. Statutory Dividends The Company’s U.S. domiciled insurance company subsidiaries may pay dividends to the Company, subject to statutory restrictions. Payments in excess of statutory restrictions (extraordinary dividends) to the Company are permitted only with prior approval of the insurance department of the applicable state of domicile. The Company eliminates all dividends from its subsidiaries in the unaudited condensed consolidated financial statements. There were $10 million and zero million of dividends paid to the Company by its U.S. domiciled insurance company subsidiaries for the six months ended June 30, 2025 and 2024 respectively. The following table presents the combined amount available for ordinary dividends of the Company’s U.S. domiciled insurance company subsidiaries for the following periods:

|                                                                                         |     |    As of 
 June 30, 
     2025 |     | December 31, 
         2024 |
|:----------------------------------------------------------------------------------------|:----|---------:|:----|-------------:|
| Amount available for ordinary dividends of the Company’s insurance company subsidiaries |     |  $71,030 |     |      $78,614 |

The following table presents the dividends paid to the Company by its insurance company subsidiaries for the following periods:

|                         |     | Three Months Ended 
           June 30, |     |      |     | Six Months Ended 
         June 30, |     |      |
|                         |     |               2025 |     | 2024 |