UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM

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

The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported)

(Exact name of registrant as specified in its charter)

(State or other jurisdiction

(Commission

(IRS Employer

of incorporation)

File Number)

Identification No.)

,

Not Applicable

(Address of principal executive offices)

(Zip Code)

Registrant’s telephone number,including area code

-

Not Applicable

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

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

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

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

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

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

Pre-commencement communications pursuant to Rule 13e-4(c) underthe 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

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

1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities ExchangeAct 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 periodfor

complying with any new or revised financial accounting standards providedpursuant to Section 12(a) of the Exchange Act.

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ITEM 2.02

DISCLOSURE OF RESULTS OF OPERATIONSAND FINANCIAL CONDITION

On July 27, 2022, the registrant issued a news release announcing its second quarter 2022 results. A copy of that news

release is furnished herewith as Exhibit 99.1 and is incorporated hereinby reference.

Thenewsreleasefurnishedherewithcontainsinformationregardingtheregistrant’soperatingincome(loss).

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

generally acceptedaccounting principlefinancial measure,by theexclusion ofnet gains(losses) oninvestments and

net foreignexchange income(expense). Managementbelieves thatpresentation ofoperating income(loss) provides

useful information toinvestors because itmore accurately measuresand predicts theregistrant’s resultsof operations

byremovingthevariabilityarisingfromboththemanagementoftheregistrant’sinvestmentportfolioandthe

fluctuations of foreign currency exchange rates. In addition, management, analysts and investors useoperating income

(loss) to evaluate the financial performance of the registrant and the insuranceindustry 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 SecuritiesExchange Act of

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

ITEM 9.01

FINANCIAL STATEMENTSAND EXHIBITS

(c)

Exhibits

Exhibit No.

Description

99.1

News Release of the registrant,

dated July 27, 2022

 

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, theregistrant 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:July 27, 2022

 

 

 

EXHIBIT INDEX

Exhibit

Number

Description of Document

Page No.

5

104

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