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Other assets and Accrued expenses and other liabilities | 12 Months Ended
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Dec. 31, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets And Liabilities Disclosure [Abstract] |
Other assets and Accrued expenses and other liabilities | Note 17. Other assets and Accrued expenses and other liabilities Other assets consist of the following:
As of |  | December 31, 2025 |  | December 31, 2024
Asset Management |  |  |  |
Management fee receivable - related parties |  | $ | 1,477 |  |  | $ | 2,113 |
Incentive fee receivable - related parties |  | 405 |  |  | 544 |
Deferred tax assets |  | — |  |  | 2,296 |
Prepaid income taxes |  | 693 |  |  | 476 |
Accrued interest and dividends receivable - related parties |  | 2,996 |  |  | 1,909 |
Purchase receivables 2 |  | 2,311 |  |  | — |
Ovation goodwill |  | 1,000 |  |  | 1,000 |
Operating lease right of use asset |  | 405 |  |  | 560 |
Deferred offering costs |  | 265 |  |  | — |
Prepaid insurance |  | 553 |  |  | 222 |
Other - related parties |  | 367 |  |  | — |
Other |  | 693 |  |  | 59 |
Total other assets — Asset Management |  | 11,165 |  |  | 9,179 |
Insurance Solutions |  |  |  |
Accrued investment income |  | 11,641 |  |  | 17,532 |
Receivable for investments sold ¹ |  | — |  |  | 17,045 |
Guaranty funds on deposit |  | 83 |  |  | 99 |
Other |  | 2,575 |  |  | 2,459 |
Total other assets — Insurance Solutions |  | 14,299 |  |  | 37,135 |
Interest receivable of consolidated VIEs |  | 955 |  |  | 1,048 |
Total other assets — Insurance Solutions including consolidated VIEs |  | 15,254 |  |  | 38,183 |
Total other assets |  | $ | 26,419 |  |  | $ | 47,362 |
_______________ (1)Represents amounts due from third-parties for investment sales for which a cash settlement has not occurred. (2)All purchase receivables were acquired in the fourth quarter of 2025. For the year ended December 31, 2025, there were no unrealized gains or losses nor interest income recognized in relation to these assets. Other liabilities and accrued expenses consist of the following:
As of |  | December 31, 2025 |  | December 31, 2024
Asset Management |  |  |  |
Operating lease liabilities |  | $ | 408 |  |  | $ | 572 |
Accounts payable and accrued liabilities¹ |  | 9,107 |  |  | 5,097 |
Total accrued expenses and other liabilities — Asset Management |  | 9,515 |  |  | 5,669 |
Insurance Solutions |  |  |  |
Payable for investments purchased² |  | 6,500 |  |  | — |
Other accrued expenses |  | 4,010 |  |  | 2,995 |
Total accrued expenses and other liabilities — Insurance Solutions |  | 10,510 |  |  | 2,995 |
Total accrued expenses and other liabilities |  | $ | 20,025 |  |  | $ | 8,664 |
_______________ (1)As part of its acquisition of TURN in connection with the Business Combination on September 12, 2025, the Company acquired benefit plans which TURN historically administered which provide medical and dental insurance for retirees and their spouses who, at the time of their retirement, attained certain years of service at a certain age. As of December 31, 2025, the Company had $0.4 million accumulated post-retirement benefit obligation. These plans were terminated prior to the acquisition date and provide medical benefits to former employees who are grandfathered under the plan’s former terms. The net periodic post-retirement benefit cost includes service cost and interest cost on the accumulated post-retirement benefit obligation. Unrecognized actuarial gains and losses will be recognized as net periodic benefit cost within general, administrative and other expenses under the Asset Management segment. Unamortized prior service cost was fully amortized prior to the acquisition date. Refer to Note 3. Business combinations for more information on the Company’s acquisition of TURN. (2)Represents amounts owed to third-parties for investment purchases for which a cash settlement has not occurred.

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