Company: TIPT
Filing Date: 2025-10-17
Form Type: PREM14A
Source: 0001140361-25-038514
Chunk: 264

Company: TIPTREE INC.
Filing Date: 2025-10-17
Form: PREM14A
Chunk 264
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 which provide coverage of secondary market participants, where available. The values represent a composite of mark-to-market bid/offer prices. In certain circumstances, the Company will make its own determination of fair value of loans based on internal models and other unobservable inputs.

#### Corporate Bonds
Corporate bonds are generally classified under Level 2 in the fair value hierarchy and fair value is based on quoted market prices. We perform internal price verification procedures to ensure that the prices provided are reasonable.

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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) Derivative Assets and Liabilities, at fair value Derivative assets and liabilities are carried at fair value with the change in the fair value recorded in the consolidated statements of operations. Derivative assets and liabilities are generally comprised of a combination of swaps, currency forwards and options, which are generally classified as Level 2 in the fair value hierarchy. In addition, the Fortegra Additional Warrant (Warburg) is a derivative liability and classified as Level 3 in the fair value hierarchy. See Note (16) Stockholders’ Equity for additional information regarding the Fortegra Additional Warrant. The following tables present the Company’s fair value hierarchies for financial assets and liabilities, measured on a recurring basis:

|                                                                                      |     | As of December 31, 2024 |     |             |     |              |     |            |
|:-------------------------------------------------------------------------------------|:----|------------------------:|:----|------------:|:----|-------------:|:----|-----------:|
|                                                                                      |     |           Quoted prices 
               in active 
                 markets 
                 Level 1 |     |       Other 
 significant 
  observable 
      inputs 
     Level 2 |     |  Significant 
 unobservable 
       inputs 
      Level 3 |     | Fair value |
| Assets:                                                                              |     |                         |     |             |     |              |     |            |
| Available for sale securities, at fair value:                                        |     |                         |     |             |     |              |     |            |
| U.S. Treasury securities and obligations of U.S. government authorities and agencies |     |                      $— |     |    $385,352 |     |           $— |     |   $385,352 |
| Obligations of state and political subdivisions