UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM

8-K

Current Report Pursuant to Section 13 OR 15(d) of

The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported)

May 1, 2023

Everest Re Group, Ltd.

(Exact name of registrant as specified in its charter)

Bermuda

1-15731

98-0365432

(State or other jurisdiction

(Commission

(IRS Employer

of incorporation)

File Number)

Identification No.)

Seon Place – 4th Floor

141 Front Street

PO Box HM 845

Hamilton

HM 19

,

Bermuda

Not Applicable

(Address of principal executive offices)

(Zip Code)

Registrant’s telephone number, including area code

441

-

295-0006

Not Applicable

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the

registrant under any of the following provisions (see General Instruction A.2. below):

☐

 Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

 Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

 Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

 Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act: 

Class

Trading Symbol(s)

Name of Exchange where registered

Common Shares, $0.01 par value

RE

New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of

1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company

☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period

for complying with any new or revised financial accounting standards provided pursuant to Section 12(a) of the Exchange

Act. 

☐

ITEM 2.02

DISCLOSURE OF RESULTS OF OPERATIONS AND FINANCIAL CONDITION

On May 1, 2023, the registrant issued a news release announcing its first quarter 2023 results. A copy of that news

release is furnished herewith as Exhibit 99.1 and is incorporated herein by reference. 

The news release furnished herewith contains information regarding the registrant’s operating income (loss). 

Operating income (loss) differs from net income (loss) attributable to Everest Re Group, the most directly

comparable generally accepted accounting principle financial measure, by the exclusion of net gains (losses) on

investments and net foreign exchange income (expense). Management believes that presentation of operating

income (loss) provides useful information to investors because it more accurately measures and predicts the

registrant’s results of operations by removing the variability arising from both the management of the registrant’s

investment portfolio and the fluctuations of foreign currency exchange rates. In addition, management, analysts

and investors use operating income (loss) to evaluate the financial performance of the registrant and the insurance

industry in general. 

In accordance with general instruction B.2 of Form 8-K, the information in this report, including exhibits, is

furnished pursuant to Item 2.02 and shall not be deemed “filed” for the purposes of Section 18 of the Securities

Exchange Act of 1934, or otherwise subject to the liability of that section. 

ITEM 9.01

FINANCIAL STATEMENTS AND EXHIBITS

(c)

Exhibits

Exhibit No.

Description

99.1

News Release of the registrant,

dated May 1, 2023

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to

be signed on its behalf by the undersigned hereunto duly authorized.

EVEREST RE GROUP, LTD.

By: 

/S/ ROBERT J. FREILING

Robert J. Freiling

Senior Vice President and 

Chief Accounting Officer

Dated: May 1, 2023

EXHIBIT INDEX

Exhibit

Number

Description of Document

Page No.

99.1

News Release of registrant,

5

dated May 1, 2023

104

Cover Page Interactive Data File (embedded

within the Inline XBRL document