<SEC-DOCUMENT>0001095073-20-000028.txt : 20200605
<SEC-HEADER>0001095073-20-000028.hdr.sgml : 20200605
<ACCEPTANCE-DATETIME>20200605150959
ACCESSION NUMBER:		0001095073-20-000028
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20200605
DATE AS OF CHANGE:		20200605
EFFECTIVENESS DATE:		20200605

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EVEREST RE GROUP LTD
		CENTRAL INDEX KEY:			0001095073
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				980365432
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-238962
		FILM NUMBER:		20945936

	BUSINESS ADDRESS:	
		STREET 1:		SEON PLACE, 4TH FLOOR
		STREET 2:		141 FRONT STREET
		CITY:			HAMILTON
		STATE:			D0
		ZIP:			HM 19
		BUSINESS PHONE:		4412950006

	MAIL ADDRESS:	
		STREET 1:		C/O REINSURANCE HOLDINGS INC
		STREET 2:		477 MARTINSVILLE RD PO BOX 830
		CITY:			LIBERTY CORNER
		STATE:			NJ
		ZIP:			07938

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EVEREST REINSURANCE GROUP LTD
		DATE OF NAME CHANGE:	19990915
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>s8.htm
<DESCRIPTION>S-8 2020
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Everest Reinsurance
         Document created using EDGARfilings PROfile 6.5.1.0
         Copyright 1995 - 2020 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Franklin Gothic Book'; font-size: 10pt; text-align: left; color: #000000;">
  <div style="width: 99%" id="DSPFPageWidth">
    <div><br>
    </div>
  </div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-weight: bold;">UNITED STATES</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">Washington, D.C. 20549</div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-size: 12pt; font-weight: bold;">FORM S-8</div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-weight: bold;">REGISTRATION STATEMENT</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">UNDER THE SECURITIES ACT OF 1933</div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-size: 12pt; font-weight: bold;">EVEREST RE GROUP, LTD.</div>
  <table cellspacing="0" cellpadding="0" id="z326b1cadbf244fffa24a9c793acc3650" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 100%; vertical-align: middle; background-color: #FFFFFF; border-top: #000000 1px solid;">
          <div style="text-align: center; color: #000000; font-size: 10pt;">&#160;(Exact name of registrant as specified in its charter)</div>
        </td>
      </tr>

  </table>
  <div style="text-align: center; color: #000000; font-weight: bold;">&#160;</div>
  <table cellspacing="0" cellpadding="0" id="zad8fca69ae9a4cfca9c98820aa415fa1" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 41.33%; vertical-align: top; border-bottom: #000000 1px solid;">
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">Bermuda</div>
        </td>
        <td style="width: 22.33%; vertical-align: top;">
          <div style="text-align: center; color: #000000; font-size: 10pt;">&#160;</div>
        </td>
        <td style="width: 36.34%; vertical-align: top; border-bottom: #000000 1px solid;">
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">98-0365432</div>
        </td>
      </tr>
      <tr>
        <td style="width: 41.33%; vertical-align: top;">
          <div style="text-align: center; color: #000000; font-size: 10pt;">(State or other jurisdiction of</div>
          <div style="text-align: center; color: #000000; font-size: 10pt;">incorporation or organization)</div>
          <div style="text-align: center; color: #000000; font-size: 10pt;">&#160;</div>
        </td>
        <td style="width: 22.33%; vertical-align: top;">
          <div style="color: #000000; font-size: 10pt;">&#160;</div>
        </td>
        <td style="width: 36.34%; vertical-align: top;">
          <div style="text-align: center; color: #000000; font-size: 10pt;">(I.R.S. Employer</div>
          <div style="text-align: center; color: #000000; font-size: 10pt;">Identification No.)</div>
        </td>
      </tr>

  </table>
  <div style="text-align: center; color: #000000; font-weight: bold;">Seon Place &#8211; 4<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> Floor</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">141 Front Street</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">PO Box HM 845</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">Hamilton HM 19, Bermuda</div>
  <table cellspacing="0" cellpadding="0" id="z8f600eec1fda4cbbb03e079dd4ce831d" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 100%; vertical-align: middle; background-color: #FFFFFF; border-top: #000000 1px solid;">
          <div style="text-align: center; color: #000000; font-size: 10pt;">&#160;(Address of Principal Executive Offices)(Zip Code)</div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-weight: bold;">Everest Re Group, Ltd. 2020 Stock Incentive Plan</div>
  <table cellspacing="0" cellpadding="0" id="z0a18505806a348c195eb46ac28e740c3" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 100%; vertical-align: middle; background-color: #FFFFFF; border-top: #000000 1px solid;">
          <div style="text-align: center; color: #000000; font-size: 10pt;">&#160;(Full title of the plan)</div>
        </td>
      </tr>

  </table>
  <div style="text-align: center; color: #000000; font-weight: bold;">&#160;</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">Sanjoy Mukherjee</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">Everest Global Services, Inc.</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">477 Martinsville Road</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">P.O. Box 830</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">Liberty Corner, New Jersey&#160;&#160;07938-0830</div>
  <table cellspacing="0" cellpadding="0" id="zec546d1d7fdf4d84889303d6acf69e99" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 100%; vertical-align: middle; background-color: #FFFFFF; border-top: #000000 1px solid;">
          <div style="text-align: center; color: #000000; font-size: 10pt;">&#160;(Name and address of agent for service)</div>
        </td>
      </tr>

  </table>
  <div style="text-align: center; color: #000000; font-weight: bold;">&#160;</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">(908) 604-3000</div>
  <table cellspacing="0" cellpadding="0" id="z1259a39f793d4495b8888c9f4fe70217" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 100%; vertical-align: middle; background-color: #FFFFFF; border-top: #000000 1px solid;">
          <div style="text-align: center; color: #000000; font-size: 10pt;">&#160;(Telephone number, including area code, of agent for service)</div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
    &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and "emerging growth company" in Rule 12b-2 of the Exchange Act.</div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000; font-weight: bold;">&#160;</div>
  <table cellspacing="0" cellpadding="0" id="z1bec6d4d44c74a90980a709a7e4e75e6" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 33.98%; vertical-align: top;">
          <div style="color: #000000; font-size: 10pt;">Large accelerated filer</div>
        </td>
        <td style="width: 13.48%; vertical-align: top; border-bottom: #000000 1px solid;">
          <div style="text-align: center; color: #000000; font-size: 10pt;">X</div>
        </td>
        <td style="width: 12.5%; vertical-align: top;">
          <div style="text-align: center; color: #000000;">&#160;</div>
        </td>
        <td style="width: 26.53%; vertical-align: top;">
          <div style="color: #000000; font-size: 10pt;">Accelerated filer</div>
        </td>
        <td style="width: 13.52%; vertical-align: top; border-bottom: #000000 1px solid;">
          <div style="text-align: center; color: #000000;">&#160;</div>
        </td>
      </tr>
      <tr>
        <td style="width: 33.98%; vertical-align: top;">
          <div style="color: #000000; font-size: 10pt;">&#160;</div>
          <div style="color: #000000; font-size: 10pt;">Non-accelerated filer</div>
        </td>
        <td style="width: 13.48%; vertical-align: top; border-bottom: #000000 1px solid;">
          <div style="color: #000000;">&#160;</div>
        </td>
        <td style="width: 12.5%; vertical-align: top;">
          <div style="color: #000000;">&#160;</div>
        </td>
        <td style="width: 26.53%; vertical-align: top;">
          <div style="color: #000000; font-size: 10pt;">&#160;</div>
          <div style="color: #000000; font-size: 10pt;">Smaller reporting company</div>
        </td>
        <td style="width: 13.52%; vertical-align: top; border-bottom: #000000 1px solid;">
          <div style="color: #000000;">&#160;</div>
        </td>
      </tr>
      <tr>
        <td style="width: 59.95%; vertical-align: top;" colspan="3">
          <div>&#160;</div>
          <div style="color: #000000; font-size: 10pt;">Emerging growth company</div>
          <div style="color: #000000; font-size: 10pt;">&#160;</div>
          <div style="color: #000000; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;_______</div>
          <div style="text-align: center; color: #000000; font-size: 10pt;">&#160;</div>
          <div style="text-align: center; color: #000000; font-size: 10pt;">&#160;</div>
          <div style="text-align: center; color: #000000; font-size: 10pt;">&#160;</div>
        </td>
        <td style="width: 26.53%; vertical-align: top;">
          <div style="color: #000000;">&#160;</div>
        </td>
        <td style="width: 13.52%; vertical-align: top;">
          <div style="text-align: center; color: #000000;">&#160;</div>
        </td>
      </tr>

  </table>
  <div style="color: #000000;">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
    7(a)(2)(B) of the Securities Act.</div>
  <div><br>
  </div>
  <div style="color: #000000;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;________</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">&#160;</div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
    <div id="DSPFPageBreak" style="page-break-after:always;">
      <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
  </div>
  <div style="margin-bottom: 10pt;"><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-weight: bold;">CALCULATION OF REGISTRATION FEE</div>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; text-align: left; color: #000000; width: 99%;" id="z9ae20d5a408d42f88ddb210810dac949">

      <tr>
        <td valign="bottom" style="vertical-align: middle; border-top: #000000 double 1px; padding-bottom: 1px;">
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">Title of securities to be</div>
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">&#160;Registered</div>
        </td>
        <td valign="bottom" nowrap="nowrap" style="vertical-align: middle; border-bottom: #000000 solid 1px; border-top: #000000 double 1px;" colspan="3">
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">Amount to</div>
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">be</div>
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">registered</div>
        </td>
        <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; border-bottom: #000000 solid 1px; border-top: #000000 double 1px;" colspan="1">&#160;</td>
        <td valign="bottom" nowrap="nowrap" style="vertical-align: middle; border-bottom: #000000 solid 1px; border-top: #000000 double 1px;" colspan="3">
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">Proposed</div>
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">maximum</div>
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">offering price per</div>
          <div style="text-align: center; color: #000000; font-weight: bold;"><font style="font-size: 10pt;">share</font>(1)</div>
        </td>
        <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; border-bottom: #000000 solid 1px; border-top: #000000 double 1px;" colspan="1">&#160;</td>
        <td valign="bottom" nowrap="nowrap" style="vertical-align: middle; border-bottom: #000000 solid 1px; border-top: #000000 double 1px;" colspan="3">
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">Proposed</div>
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">maximum</div>
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">aggregate offering</div>
          <div style="text-align: center; color: #000000; font-weight: bold;"><font style="font-size: 10pt;">price</font>(1)</div>
        </td>
        <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; border-bottom: #000000 solid 1px; border-top: #000000 double 1px;" colspan="1">&#160;</td>
        <td valign="bottom" nowrap="nowrap" style="vertical-align: middle; border-bottom: #000000 solid 1px; border-top: #000000 double 1px;" colspan="3">
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">Amount of</div>
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">registration</div>
          <div style="text-align: center; color: #000000; font-size: 10pt; font-weight: bold;">fee</div>
        </td>
        <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; border-bottom: #000000 solid 1px; border-top: #000000 double 1px;" colspan="1">&#160;</td>
      </tr>
      <tr>
        <td valign="bottom" style="vertical-align: bottom; width: 68%; padding-bottom: 1px; background-color: #CCEEFF;">
          <div style="color: #000000; font-size: 10pt; font-weight: bold;">Common Shares, $.01 par value</div>
        </td>
        <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 1px; background-color: #CCEEFF;" colspan="1">&#160;</td>
        <td valign="bottom" style="vertical-align: bottom; width: 1%; border-bottom: #000000 double 1px; background-color: #CCEEFF;" colspan="1">&#160;</td>
        <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: #000000 double 1px; background-color: #CCEEFF;" colspan="1">
          <div style="color: #000000; font-size: 10pt; font-weight: bold;">1,400,000</div>
        </td>
        <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; border-bottom: #000000 double 1px; background-color: #CCEEFF;" colspan="1">&#160;</td>
        <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 1px; background-color: #CCEEFF;" colspan="1">&#160;</td>
        <td valign="bottom" style="vertical-align: bottom; width: 1%; border-bottom: #000000 double 1px; background-color: #CCEEFF;" colspan="1">
          <div style="color: #000000; font-size: 10pt; font-weight: bold;">$</div>
        </td>
        <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: #000000 double 1px; background-color: #CCEEFF;" colspan="1">
          <div style="color: #000000; font-size: 10pt; font-weight: bold;">196.34</div>
        </td>
        <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; border-bottom: #000000 double 1px; background-color: #CCEEFF;" colspan="1">&#160;</td>
        <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 1px; background-color: #CCEEFF;" colspan="1">&#160;</td>
        <td valign="bottom" style="vertical-align: bottom; width: 1%; border-bottom: #000000 double 1px; background-color: #CCEEFF;" colspan="1">
          <div style="color: #000000; font-size: 10pt; font-weight: bold;">$</div>
        </td>
        <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: #000000 double 1px; background-color: #CCEEFF;" colspan="1">
          <div style="color: #000000; font-size: 10pt; font-weight: bold;">274,876,000.00</div>
        </td>
        <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; border-bottom: #000000 double 1px; background-color: #CCEEFF;" colspan="1">&#160;</td>
        <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 1px; background-color: #CCEEFF;" colspan="1">&#160;</td>
        <td valign="bottom" style="vertical-align: bottom; width: 1%; border-bottom: #000000 double 1px; background-color: #CCEEFF;" colspan="1">
          <div style="font-size: 10pt; font-weight: bold;">$</div>
        </td>
        <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: #000000 double 1px; background-color: #CCEEFF;" colspan="1">
          <div style="font-size: 10pt; font-weight: bold;">35,678.90</div>
        </td>
        <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; border-bottom: #000000 double 1px; background-color: #CCEEFF;" colspan="1">&#160;</td>
      </tr>

  </table>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="font-size: 9pt;">(1)&#160;&#160;</font>Estimated solely for the purpose of computing the registration fee, pursuant to Rule 457(c) and (h) under the Securities Act of 1933 calculated on the basis of the average of the
    high and low sale prices of the Common Shares on the New York Stock Exchange on June 1, 2020.</div>
  <div style="text-align: justify;"><font style="font-size: 9pt;">(2)</font>&#160;&#160;There are also registered hereunder such additional indeterminate number of shares as may be issued as a result of the antidilution provisions of the plan.</div>
  <div><a name="PGBRK"></a><a name="FTR"></a><a name="GLFTR"></a><br>
  </div>
  <div style="color: #000000; font-size: 9pt;">&#160;<a name="PN"></a><a name="HDR"></a><a name="GLHDR"></a>&#160;</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">PART I</div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-weight: bold;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000; font-weight: bold;">Item 1.&#160; Plan Information.*</div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000; font-weight: bold;">Item 2.&#160;&#160;Registrant Information and Employee Plan Annual Information.*</div>
  <div><br>
  </div>
  <div style="text-align: justify;">*Information required to be contained in Part I of the Registration Statement is omitted in accordance with Rule 428 under the Securities Act of 1933 (the &#8220;Securities Act&#8221;) and the introductory Note to Part I of Form
    S-8.</div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-weight: bold;">PART II</div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000; font-weight: bold;">Item 3.&#160; Incorporation of Documents by Reference.</div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000;">The following documents, which were previously filed by the Registrant with the Securities and Exchange Commission (the &#8220;Commission&#8221;), are incorporated by reference herein and shall be deemed to be part
    hereof:</div>
  <div><a name="list"></a><br>
  </div>
  <table cellspacing="0" cellpadding="0" id="zaab6af9b05d545d0b460372054e264ec" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 6.67%; vertical-align: top;">
          <div style="text-align: right; color: #000000; font-size: 10pt;">(a)&#160;&#160;</div>
        </td>
        <td style="width: 93.33%; vertical-align: top;">
          <div style="text-align: justify; font-size: 10pt;"><font style="color: #000000;">The </font><a href="http://www.sec.gov/Archives/edgar/data/1095073/000109507320000006/re-20191231.htm"><font style="color: #0000FF;"><u>Registrant&#8217;s Annual Report
                  on Form 10-K for the fiscal year ended December 31, 2019</u></font></a><font style="color: #000000;">, filed pursuant to Section 13(a) of the Securities and Exchange Act of 1934 (the &#8220;Exchange Act&#8221;);</font></div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" id="z5fd9a28293734368b14e236ced749fd1" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 6.67%; vertical-align: top;">
          <div style="text-align: right; color: #000000; font-size: 10pt;">(b)&#160;&#160;</div>
        </td>
        <td style="width: 93.33%; vertical-align: top;">
          <div style="text-align: justify; font-size: 10pt;"><font style="color: #000000;">The </font><a href="http://www.sec.gov/Archives/edgar/data/1095073/000109507320000018/re-20200331.htm"><font style="color: #0000FF;"><u>Registrant&#8217;s Quarterly
                  Report on Form 10-Q for the quarter ended March 31, 2020</u></font></a><font style="color: #000000;">;</font></div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" id="z594aaeff3c754d96b6a8e76de9f0b9d2" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 6.67%; vertical-align: top;">
          <div style="text-align: right; color: #000000; font-size: 10pt;">(c)&#160;&#160;</div>
        </td>
        <td style="width: 93.33%; vertical-align: top;">
          <div style="text-align: justify; font-size: 10pt;"><font style="color: #000000;">The </font><a href="http://www.sec.gov/Archives/edgar/data/1095073/000109507320000012/re-20200427.htm"><font style="color: #0000FF;"><u>Registrant&#8217;s Current Reports
                  on Form 8-K filed April 27, 2020</u></font></a><font style="color: #000000;">,&#160;<a href="http://www.sec.gov/Archives/edgar/data/1095073/000109507320000020/re-20200515.htm"> </a></font><a href="http://www.sec.gov/Archives/edgar/data/1095073/000109507320000020/re-20200515.htm"><font style="color: #0000FF;"><u>May 15, 2020</u></font></a><font style="color: #000000;"> and <a href="http://www.sec.gov/Archives/edgar/data/1095073/000109507320000022/re-20200527.htm">May 28, 2020</a>;<br>
            </font></div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" id="z1914150d86ff4677b1305cfb943be279" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 6.67%; vertical-align: top;">
          <div style="text-align: right; font-size: 10pt;">(d)&#160;&#160;</div>
        </td>
        <td style="width: 93.33%; vertical-align: top;">
          <div style="text-align: justify; font-size: 10pt;">The description of the Registrant&#8217;s common shares, par value $.01 per share, contained in the <a href="http://www.sec.gov/Archives/edgar/data/1095073/000090256100000153/0000902561-00-000153.txt">Registrant&#8217;s

              Registration Statement on Form 8-A filed with the Commission on March 8, 2000 under the Exchange Act</a>, as also described in <a href="http://www.sec.gov/Archives/edgar/data/1095073/000109507320000018/exhibit41.htm">Exhibit 4.1 of
              Registrant&#8217;s Quarterly Report on Form 10-Q for the quarter ended March 31, 2020</a><font style="color: #000000;">.</font></div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000;">All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post effective amendment which indicates that all
    securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated herein by reference and shall be deemed a part thereof from the date of filing of such documents.</div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000;">For purposes of this Registration Statement, any document or any statement contained in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or
    superseded to the extent that a subsequently filed document or a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated herein by reference modifies or supersedes such document or such
    statement in such document.&#160;&#160;Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000; font-weight: bold;">Item 4.&#160;&#160;Description of Securities.</div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000;">Not applicable.</div>
  <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
    <div id="DSPFPageBreak" style="page-break-after:always;">
      <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
  </div>
  <div style="margin-bottom: 10pt;"><br>
  </div>
  <div style="text-align: justify; color: #000000; font-weight: bold;">Item 5.&#160;&#160;Interests of Named Experts and Counsel.</div>
  <div><br>
  </div>
  <div style="text-align: justify;">Certain legal matters with respect to the validity of the Common Shares registered hereby have been opined upon by Sanjoy Mukherjee, who serves as Executive Vice President, General Counsel and Secretary to the
    Registrant.&#160;&#160;Mr. Mukherjee owns or has rights to acquire an aggregate of less than 0.01% of the Registrant&#8217;s Common Shares.</div>
  <div style="text-align: justify;">&#160;</div>
  <div style="text-align: justify; color: #000000; font-weight: bold;">Item 6.&#160;&#160;Indemnification of Directors and Officers.</div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="color: #000000;">The Registrant is a Bermuda company.&#160;&#160;Section 98 of the Companies Act 1981 of Bermuda (the &#8220;Act&#8221;) provides generally that a Bermuda company may indemnify its directors, officers and auditors
      employed by the company against any liability which by virtue of rule of law or otherwise would be imposed on them, except in cases where such liability arises from fraud or dishonesty of which such director, officer or auditor may be guilty in
      relation to the company.&#160;&#160;Section 98 further provides that a Bermuda company may indemnify its directors, officers and auditors against any costs and expenses incurred by them in defending any proceedings, whether civil or criminal, in which judgment
      is awarded in their favor or they are acquitted or in which they are acquitted or granted relief by the Supreme Court of Bermuda in certain proceedings arising under Section 281 of the Act.&#160; </font>Section 98 also provides that a Bermuda company may
    advance moneys to an officer or auditor for the costs, charges and expenses incurred by the officer or auditor in defending any civil or criminal proceedings against them, on condition that the officer or auditor shall repay the advance if any
    allegation of fraud or dishonesty is proved against them.</div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000;">Section 30 of the Registrant&#8217;s bye-laws provides that: (a) the officers and directors of the Registrant shall be indemnified out of the funds of the Registrant from and against any liability by virtue of
    law or otherwise imposed upon them by reason of any act done in connection with their duty as a director or officer of the Registrant; (b) expenses (including, without limitation, attorneys&#8217; fees) actually and reasonably incurred by any director,
    officer or employee of the Registrant in defending any civil, criminal, administrative or investigative action, suit or proceeding or threat thereof shall be paid by the Registrant in advance of the final disposition of such action, suit or proceeding
    upon receipt of an undertaking by or on behalf of such person to repay such amounts if it is ultimately determined that such person is not entitled to indemnification.</div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000;">Section 31 of the Registrant&#8217;s bye-laws provides that each shareholder agrees to waive any claim or right of action such shareholder might have against any director or officer on account of any action
    taken by such director or officer, or the failure of such director or officer to take any action in the performance of his or her duties with or for the Registrant, provided that such waiver does not extend to any matter in respect of any fraud or
    dishonesty that may attach to such director or officer.</div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000; font-weight: bold;">Item 7.&#160;&#160;Exemption from Registration Claimed.</div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000;">Not applicable.</div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000; font-weight: bold;">Item 8.&#160;&#160;Exhibits.</div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-weight: bold;">EXHIBIT INDEX</div>
  <div style="color: #000000;">&#160;</div>
  <div style="color: #000000;">&#160;</div>
  <table cellspacing="0" cellpadding="0" id="z61ee14c8714e4036b32ec681222d7b15" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 7%; vertical-align: middle; background-color: #FFFFFF; border-bottom: #000000 1px solid;">
          <div style="text-align: center; color: #000000; font-size: 10pt;">Exhibit</div>
          <div style="text-align: center; color: #000000; font-size: 10pt;">Number</div>
        </td>
        <td style="width: 1%; vertical-align: middle; background-color: #FFFFFF;">
          <div style="color: #000000; font-size: 10pt;">&#160;</div>
        </td>
        <td style="width: 92%; vertical-align: middle; background-color: #FFFFFF; border-bottom: #000000 1px solid;">
          <div style="color: #000000; font-size: 10pt;">&#160;</div>
          <div style="color: #000000; font-size: 10pt;">Exhibit Description</div>
        </td>
      </tr>

  </table>
  <div style="color: #000000;">&#160;</div>
  <div style="color: #000000;">&#160;</div>
  <table cellspacing="0" cellpadding="0" id="z426b808eea4749c7b9101ca1d159e945" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 13.33%; vertical-align: top;">
          <div style="text-align: justify; color: #000000; font-size: 10pt;">&#160;4.1</div>
        </td>
        <td style="width: 86.67%; vertical-align: top;">
          <div style="text-align: justify; font-size: 10pt;"><font style="color: #000000;">Everest Re Group, Ltd. 2020 Stock Incentive Plan, included as </font><a href="http://www.sec.gov/Archives/edgar/data/1095073/000109507320000020/ex101.htm">Exhibit
              10.1 to the Registrant&#8217;s Current Report on Form 8-K filed May 15, 2020</a><font style="color: #000000;">.</font></div>
        </td>
      </tr>
      <tr>
        <td style="width: 13.33%; vertical-align: top;">
          <div>&#160;</div>
          <div style="text-align: justify; color: #000000; font-size: 10pt;">5.1</div>
        </td>
        <td style="width: 86.67%; vertical-align: top;">
          <div>&#160;</div>
          <div style="text-align: justify; color: #000000; font-size: 10pt;">Opinion of Sanjoy Mukherjee, Executive Vice President, General Counsel and Secretary of Registrant,&#160;for Proposed Offering Pursuant to the Everest Re Group, Ltd. 2020 Stock
            Incentive Plan.</div>
        </td>
      </tr>

  </table>
  <div style="text-align: justify; color: #000000;">&#160;</div>
  <table cellspacing="0" cellpadding="0" id="zc7c6f267f40b44c8968539ce69b8052d" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 13.33%; vertical-align: top;">
          <div style="text-align: justify; color: #000000; font-size: 10pt;">23.1</div>
        </td>
        <td style="width: 86.67%; vertical-align: top;">
          <div style="text-align: justify; color: #000000; font-size: 10pt;">Consent of Sanjoy Mukherjee, Executive Vice President, General Counsel and Secretary&#160;of Registrant (included in Exhibit 5.1).</div>
        </td>
      </tr>

  </table>
  <div style="text-align: justify; color: #000000;">&#160;</div>
  <table cellspacing="0" cellpadding="0" id="z4c9690565d1e40c0ad6630eeabc88f77" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 13.33%; vertical-align: top;">
          <div style="text-align: justify; color: #000000; font-size: 10pt;">&#160;23.2</div>
        </td>
        <td style="width: 86.67%; vertical-align: top;">
          <div style="text-align: justify; color: #000000; font-size: 10pt;">Consent of PricewaterhouseCoopers LLP.</div>
        </td>
      </tr>

  </table>
  <div style="text-align: justify; color: #000000;">&#160;</div>
  <table cellspacing="0" cellpadding="0" id="z8a46fee9194d4c389aa4fe56c6d5c5c1" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 13.33%; vertical-align: top;">
          <div style="text-align: justify; color: #000000; font-size: 10pt;">&#160;24.1</div>
        </td>
        <td style="width: 86.67%; vertical-align: top;">
          <div style="text-align: justify; color: #000000; font-size: 10pt;">Powers of Attorney (included on the signature pages hereto).</div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
    <div id="DSPFPageBreak" style="page-break-after:always;">
      <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
  </div>
  <div style="margin-bottom: 10pt;"><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000; font-weight: bold;">Item 9.&#160;&#160;Undertakings.</div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="color: #000000;">1.&#160;&#160;</font><font id="TRGRRTFtoHTMLTab" style="text-indent: 0px; font-size: 5.14pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="color: #000000;">The undersigned Registrant hereby undertakes:</font></div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="color: #000000;">(a)&#160;</font><font id="TRGRRTFtoHTMLTab" style="text-indent: 0px; font-size: 6.62pt;">&#160;&#160;&#160;&#160;</font><font style="color: #000000;">To file, during any period in which offers or sales are being
      made, a post-effective amendment to this registration statement:</font></div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="color: #000000;">(i)&#160;&#160;</font><font id="TRGRRTFtoHTMLTab" style="text-indent: 0px; font-size: 5.72pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="color: #000000;">to include any prospectus required by section 10(a)(3) of
      the Securities Act;</font></div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="color: #000000;">(ii)&#160;&#160;</font><font id="TRGRRTFtoHTMLTab" style="text-indent: 0px; font-size: 5.09pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="color: #000000;">to reflect in the prospectus any facts or events
      arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement; <font style="background-color: #FFFFFF;">notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low
        or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) (&#167;230.424(b) of this chapter) if, in the aggregate, the changes in volume and price represent no more
        than 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective registration statement.</font></font></div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="color: #000000;">(iii)&#160;&#160;</font><font id="TRGRRTFtoHTMLTab" style="text-indent: 0px; font-size: 5.3pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="color: #000000;">to include any material information with respect to the
      plan of distribution not previously disclosed in the registration statement; provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is
      contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.</font></div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000; font-size: 9pt;">&#160;</div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="color: #000000;">(b)&#160;&#160;</font><font id="TRGRRTFtoHTMLTab" style="text-indent: 0px; font-size: 5.14pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="color: #000000;">That, for the purpose of determining any liability under
      the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide
      offering thereof.</font></div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="color: #000000;">(c)&#160;&#160;</font><font id="TRGRRTFtoHTMLTab" style="text-indent: 0px; font-size: 5.14pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="color: #000000;">To remove from registration by means of a post-effective
      amendment any of the securities being registered which remain unsold at the termination of the offering.</font></div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="color: #000000;">2.&#160;&#160;</font><font id="TRGRRTFtoHTMLTab" style="text-indent: 0px; font-size: 5.14pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="color: #000000;">The undersigned Registrant hereby undertakes that, for
      purposes of determining any liability under the Securities Act, each filing of the Registrant&#8217;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual
      report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at
      that time shall be deemed to be the initial bona fide offering thereof.</font></div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="color: #000000;">3.&#160;&#160;</font><font id="TRGRRTFtoHTMLTab" style="text-indent: 0px; font-size: 5.14pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="color: #000000;">Insofar as indemnification for liabilities arising under
      the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the&#160;&#160;Registrant has been advised that in the opinion of the Commission such indemnification is
      against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
      officer or controlling person of the Registrant in the successful defense of any action suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in
      the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be
      governed by the final adjudication of such issue.</font></div>
  <div style="color: #000000;">&#160;</div>
  <div style="color: #000000; font-size: 9pt;">&#160;</div>
  <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
    <div id="DSPFPageBreak" style="page-break-after:always;">
      <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
  </div>
  <div style="margin-bottom: 10pt;"><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000;"><font style="font-size: 9pt;">&#160;</font><font style="font-weight: bold;"> SIGNATURES</font></div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000;">Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly
    caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Liberty Corner, State of New Jersey, on the 5th day of June, 2020.</div>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" id="zd56c1f2b5bd141e7ac6eced9c82448e5" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 42.39%; vertical-align: bottom;">
          <div style="color: #000000;">&#160;</div>
        </td>
        <td style="width: 50.83%; vertical-align: bottom;" colspan="2">
          <div style="color: #000000; font-size: 10pt;">EVEREST RE GROUP, LTD.</div>
        </td>
        <td style="width: 6.78%; vertical-align: top;">
          <div style="color: #000000;">&#160;</div>
        </td>
      </tr>
      <tr>
        <td style="width: 42.39%; vertical-align: bottom;">
          <div style="color: #000000;">&#160;</div>
        </td>
        <td style="width: 4.15%; vertical-align: bottom;">
          <div style="color: #000000;">&#160;</div>
        </td>
        <td style="width: 46.68%; vertical-align: bottom;">
          <div style="color: #000000;">&#160;</div>
        </td>
        <td style="width: 6.78%; vertical-align: top;">
          <div style="color: #000000;">&#160;</div>
        </td>
      </tr>
      <tr>
        <td style="width: 42.39%; vertical-align: bottom;">
          <div>&#160;</div>
        </td>
        <td style="width: 4.15%; vertical-align: bottom;">
          <div>&#160;</div>
        </td>
        <td style="width: 46.68%; vertical-align: bottom;">
          <div style="font-size: 10pt;">By: /S/ CRAIG HOWIE</div>
        </td>
        <td style="width: 6.78%; vertical-align: bottom;">
          <div style="color: #000000;">&#160;</div>
        </td>
      </tr>
      <tr>
        <td style="width: 42.39%; vertical-align: top;">
          <div>&#160;</div>
        </td>
        <td style="width: 4.15%; vertical-align: top;">
          <div>&#160;</div>
        </td>
        <td style="width: 46.68%; vertical-align: top;">
          <div style="font-size: 10pt;">&#160;&#160;&#160;&#160; &#160;Craig Howie</div>
          <div style="font-size: 10pt;">Its:&#160;&#160;&#160;&#160;Executive Vice President and Chief</div>
          <div style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Financial Officer</div>
        </td>
        <td style="width: 6.78%; vertical-align: top;">
          <div style="color: #000000;">&#160;</div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-weight: bold;">POWER OF ATTORNEY</div>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000; font-weight: bold;">Each person whose signature appears below constitutes and appoints each of Juan C. Andrade, Craig Howie, and Sanjoy Mukherjee such person&#8217;s true and lawful attorney-in-fact and agent,
    with full power of substitution and re-substitution, to sign any and all amendments (including post-effective amendments) to this Registration Statement and all other documents in connection therewith, and to file the same, with all exhibits thereto,
    with the Securities and Exchange Commission.</div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="color: #000000;">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following </font>persons in the capacities and on the date indicated.</div>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" id="z742e75d429f842fabe8e7e7aecad3f93" style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 14.14%; vertical-align: bottom;">&#160;</td>
        <td style="width: 21.99%; vertical-align: bottom;" colspan="2">
          <div style="text-align: center; margin-right: 90pt; font-weight: bold;">Signature</div>
        </td>
        <td style="width: 38.22%; vertical-align: bottom;" colspan="3">
          <div style="margin-left: 117pt; font-weight: bold;">Title</div>
        </td>
        <td style="width: 14.66%; vertical-align: bottom;">&#160;</td>
        <td style="width: 10.99%; vertical-align: bottom;" colspan="2">
          <div style="text-align: center; margin-right: 50pt; font-weight: bold;">Date</div>
        </td>
      </tr>
      <tr>
        <td style="width: 14.14%; vertical-align: bottom;">&#160;</td>
        <td style="width: 6.28%; vertical-align: bottom; background-color: rgb(255, 255, 255);">&#160;</td>
        <td style="width: 15.71%; vertical-align: bottom;">&#160;</td>
        <td style="width: 20.42%; vertical-align: bottom; background-color: rgb(255, 255, 255);">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom; background-color: rgb(255, 255, 255);">&#160;</td>
        <td style="width: 15.53%; vertical-align: bottom; background-color: rgb(255, 255, 255);">&#160;</td>
        <td style="width: 14.66%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom; background-color: rgb(255, 255, 255);">&#160;</td>
        <td style="width: 8.73%; vertical-align: bottom;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom; border-bottom: #000000 1px solid;" colspan="3">
          <div style="text-align: center;">/S/ JUAN C. ANDRADE</div>
        </td>
        <td style="width: 38.22%; vertical-align: bottom;" colspan="3">
          <div style="margin-left: 5pt;">President and Chief Executive Officer</div>
        </td>
        <td style="width: 25.65%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center; margin-left: 30.6pt;">June 5, 2020</div>
        </td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom; border-top: #000000 1px solid;" colspan="3">
          <div style="text-align: center;">Juan C. Andrade</div>
        </td>
        <td style="width: 38.22%; vertical-align: bottom;" colspan="3">
          <div style="margin-left: 5pt;">(Principal Executive Officer)</div>
        </td>
        <td style="width: 14.66%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 8.73%; vertical-align: bottom;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom; border-bottom: #000000 1px double;" colspan="3">
          <div style="text-align: center;">/S/ CRAIG HOWIE</div>
        </td>
        <td style="width: 38.22%; vertical-align: bottom;" colspan="3">
          <div style="margin-left: 5pt;">Executive Vice President and Chief Financial Officer</div>
        </td>
        <td style="width: 25.65%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center; margin-left: 30.6pt;">June 5, 2020</div>
        </td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center;">Craig Howie</div>
        </td>
        <td style="width: 20.42%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 15.53%; vertical-align: bottom;">&#160;</td>
        <td style="width: 14.66%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 8.73%; vertical-align: bottom;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom; border-bottom: #000000 1px double;" colspan="3">
          <div style="text-align: center; margin-right: 1pt;">/S/ KEITH T. SHOEMAKER</div>
        </td>
        <td style="width: 38.22%; vertical-align: bottom;" colspan="3">
          <div style="margin-left: 5pt;">Comptroller (Principal Accounting Officer)</div>
        </td>
        <td style="width: 25.65%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center; margin-left: 30.6pt;">June 5, 2020</div>
        </td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center; margin-right: 1pt;">Keith T. Shoemaker</div>
        </td>
        <td style="width: 20.42%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 15.53%; vertical-align: bottom;">&#160;</td>
        <td style="width: 14.66%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 8.73%; vertical-align: bottom;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom; border-bottom: #000000 1px double;" colspan="3">
          <div style="text-align: center; margin-right: 1pt;">/S/ JOSEPH V. TARANTO</div>
        </td>
        <td style="width: 38.22%; vertical-align: bottom;" colspan="3">
          <div style="margin-left: 5pt;">Chairman</div>
        </td>
        <td style="width: 25.65%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center; margin-left: 30.6pt;">June 5, 2020</div>
        </td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center; margin-right: 1pt;">Joseph V. Taranto</div>
        </td>
        <td style="width: 20.42%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 15.53%; vertical-align: bottom;">&#160;</td>
        <td style="width: 14.66%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 8.73%; vertical-align: bottom;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom; border-bottom: #000000 1px double;" colspan="3">
          <div style="text-align: center;">/S/ JOHN J. AMORE</div>
        </td>
        <td style="width: 38.22%; vertical-align: bottom;" colspan="3">
          <div style="margin-left: 5pt;">Director</div>
        </td>
        <td style="width: 25.65%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center; margin-left: 30.6pt;">June 5, 2020</div>
        </td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center;">John J. Amore</div>
        </td>
        <td style="width: 20.42%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 15.53%; vertical-align: bottom;">&#160;</td>
        <td style="width: 14.66%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 8.73%; vertical-align: bottom;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom; border-bottom: #000000 1px double;" colspan="3">
          <div style="text-align: center; margin-right: 1pt;">/S/ WILLIAM F. GALTNEY, JR.</div>
        </td>
        <td style="width: 38.22%; vertical-align: bottom;" colspan="3">
          <div style="margin-left: 5pt;">Director</div>
        </td>
        <td style="width: 25.65%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center; margin-left: 30.6pt;">June 5, 2020</div>
        </td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center;">William F. Galtney, Jr.</div>
        </td>
        <td style="width: 20.42%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 15.53%; vertical-align: bottom;">&#160;</td>
        <td style="width: 14.66%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 8.73%; vertical-align: bottom;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom; border-bottom: #000000 1px double;" colspan="3">
          <div style="text-align: center;">/S/ JOHN A. GRAF</div>
        </td>
        <td style="width: 38.22%; vertical-align: bottom;" colspan="3">
          <div style="margin-left: 5pt;">Director</div>
        </td>
        <td style="width: 25.65%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center; margin-left: 30.6pt;">June 5, 2020</div>
        </td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center;">John A. Graf</div>
        </td>
        <td style="width: 20.42%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 15.53%; vertical-align: bottom;">&#160;</td>
        <td style="width: 14.66%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 8.73%; vertical-align: bottom;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom; border-bottom: #000000 1px double;" colspan="3">
          <div style="text-align: center;">/S/ MERYL HARTZBAND</div>
        </td>
        <td style="width: 38.22%; vertical-align: bottom;" colspan="3">
          <div style="margin-left: 5pt;">Director</div>
        </td>
        <td style="width: 25.65%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center; margin-left: 30.6pt;">June 5, 2020</div>
        </td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center;">Meryl Hartzband</div>
        </td>
        <td style="width: 20.42%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 15.53%; vertical-align: bottom;">&#160;</td>
        <td style="width: 14.66%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 8.73%; vertical-align: bottom;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom; border-bottom: #000000 1px double;" colspan="3">
          <div style="text-align: center;">/S/ GERALDINE LOSQUADRO</div>
        </td>
        <td style="width: 38.22%; vertical-align: bottom;" colspan="3">
          <div style="margin-left: 5pt;">Director</div>
        </td>
        <td style="width: 25.65%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center; margin-left: 30.6pt;">June 5, 2020</div>
        </td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center;">Geraldine Losquadro</div>
        </td>
        <td style="width: 20.42%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 15.53%; vertical-align: bottom;">&#160;</td>
        <td style="width: 14.66%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 8.73%; vertical-align: bottom;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom; border-bottom: #000000 1px double;" colspan="3">
          <div style="text-align: center;">/S/ ROGER M. SINGER</div>
        </td>
        <td style="width: 38.22%; vertical-align: bottom;" colspan="3">
          <div style="margin-left: 5pt;">Director</div>
        </td>
        <td style="width: 25.65%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center; margin-left: 30.6pt;">June 5, 2020</div>
        </td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center;">Roger M. Singer</div>
        </td>
        <td style="width: 20.42%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 15.53%; vertical-align: bottom;">&#160;</td>
        <td style="width: 14.66%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 8.73%; vertical-align: bottom;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom; border-bottom: #000000 1px double;" colspan="3">
          <div style="text-align: center; margin-right: 1pt;">/S/ JOHN A. WEBER</div>
        </td>
        <td style="width: 38.22%; vertical-align: bottom;" colspan="3">
          <div style="margin-left: 5pt;">Director</div>
        </td>
        <td style="width: 25.65%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center; margin-left: 30.6pt;">June 5, 2020</div>
        </td>
      </tr>
      <tr>
        <td style="width: 36.13%; vertical-align: bottom;" colspan="3">
          <div style="text-align: center;">John A. Weber</div>
        </td>
        <td style="width: 20.42%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 15.53%; vertical-align: bottom;">&#160;</td>
        <td style="width: 14.66%; vertical-align: bottom;">&#160;</td>
        <td style="width: 2.27%; vertical-align: bottom;">&#160;</td>
        <td style="width: 8.73%; vertical-align: bottom;">&#160;</td>
      </tr>

  </table>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="color: #000000;">&#160;<a name="hangingindent"></a></div>
  <div><a name="doc_1_3"></a><br>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex51.htm
<DESCRIPTION>EXHIBIT 5-1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Everest Reinsurance
         Document created using EDGARfilings PROfile 6.5.1.0
         Copyright 1995 - 2020 Broadridge -->
  </head>
<body style="font-family: 'Franklin Gothic Book'; font-size: 10pt; text-align: left; color: #000000;" bgcolor="#ffffff">
  <div id="DSPFPageWidth" style="width: 99%">
    <div>
      <div style="text-align: right; color: #000000;">EXHIBIT 5.1</div>
      <div style="text-align: right; color: #000000;">&#160;</div>
      <div style="text-align: center; color: #000000;">June 5, 2020</div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div style="color: #000000;">Everest Re Group, Ltd.</div>
      <div style="color: #000000;">Seon Place &#8211; 4<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> Floor</div>
      <div style="color: #000000;">141 Front Street</div>
      <div style="color: #000000;">PO Box HM 845</div>
      <div style="color: #000000;">Hamilton HM 19, Bermuda</div>
      <div style="text-align: right; color: #000000; font-weight: bold;">&#160;</div>
      <div style="color: #000000;">&#160;</div>
      <table style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zf6aaa0398a4b4fd29b199df8417dadd3" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 5%; vertical-align: middle; background-color: #FFFFFF;">
              <div style="color: #000000; font-size: 10pt;">&#160;</div>
            </td>
            <td style="width: 3.99%; vertical-align: middle; background-color: #FFFFFF;">
              <div style="color: #000000; font-size: 10pt;">&#160;<font style="font-weight: bold;">Re:&#160;</font></div>
            </td>
            <td style="width: 91.01%; vertical-align: middle; background-color: #FFFFFF;">
              <div style="text-align: justify; color: #000000; font-size: 10pt; font-weight: bold;">Proposed Offering of up to 1,400,000 shares of Common Shares</div>
            </td>
          </tr>
          <tr>
            <td style="width: 5%; vertical-align: middle; background-color: #FFFFFF;">
              <div style="color: #000000; font-size: 10pt;">&#160;</div>
            </td>
            <td style="width: 3.99%; vertical-align: middle; background-color: #FFFFFF;">
              <div style="color: #000000; font-size: 10pt;">&#160;</div>
            </td>
            <td style="width: 91.01%; vertical-align: middle; background-color: #FFFFFF;">
              <div style="text-align: justify; color: #000000; font-size: 10pt; font-weight: bold;">Pursuant to the Everest Re Group, Ltd. 2020 Stock Incentive Plan</div>
            </td>
          </tr>

      </table>
      <div style="color: #000000;">&#160;</div>
      <div style="color: #000000;">Ladies and Gentlemen:</div>
      <div><br>
      </div>
      <div style="text-align: justify;"><font style="color: #000000;">As Executive Vice President, General Counsel and Secretary of Everest Re
          Group, Ltd., a Bermuda company (the &#8220;Company&#8221;), I have acted as counsel to the Company in connection with the Company&#8217;s Registration Statement on Form S-8 (&#8220;the &#8220;Registration Statement&#8221;) filed on June 3, 2020 with the Securities and Exchange
          Commission under the United States Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), with respect to the registration under the Act of 1,400,000 shares of the </font>Company, par value US$0.01 per share (the &#8220;Shares&#8221;), issuable pursuant
        to the Everest Re Group, Ltd. 2020 Stock Incentive Plan (the &#8220;Plan&#8221;).</div>
      <div><br>
      </div>
      <div style="text-align: justify; color: #000000;">For the purposes of giving this opinion, I have examined the Registration Statement, (but excluding the exhibits and schedules thereto unless
        specifically referred to herein).</div>
      <div><br>
      </div>
      <div style="text-align: justify; color: #000000;">In rendering my opinion, I have examined and relied upon the memorandum of association and the bye-laws of the Company, minutes of meetings of the
        Company&#8217;s board of directors and shareholders approving the issue of the Shares (referred to herein as the &#8220;Minutes&#8221;),&#160;&#160;correspondence on behalf of the Company with the Bermuda Monetary Authority (the &#8220;BMA&#8221;) whereby the BMA has granted certain
        permissions,<font style="font-style: italic;"> inter alia</font>, for the issue (and subsequent transfer) of the Company&#8217;s securities (subject to conditions expressed in such correspondence) and
        such other documents and made such enquiries as to questions of Bermuda and other applicable law as I have deemed necessary in order to render the opinions set forth below.</div>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 39.6pt; color: #000000;">I have assumed:</div>
      <div><br>
      </div>
      <table style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zfb4c121e6732467eacfaf96db9455aa4" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 14.07%; vertical-align: top;">
              <div style="text-align: justify; margin-left: 36pt; color: #000000; font-size: 10pt;">a)&#160;&#160;</div>
            </td>
            <td style="width: 85.93%; vertical-align: top;">
              <div style="text-align: justify; margin-left: 36pt; color: #000000; font-size: 10pt;">the genuineness and authenticity of all signatures and the conformity to the originals of all copies (whether or not
                certified) of all documents examined by me and the authenticity and completeness of the originals from which copies were taken;</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <table style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z058f4465231543a9a091af6d456925a6" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 14.07%; vertical-align: top;">
              <div style="text-align: justify; margin-left: 36pt; color: #000000; font-size: 10pt;">b)&#160;&#160;</div>
            </td>
            <td style="width: 85.93%; vertical-align: top;">
              <div style="text-align: justify; margin-left: 36pt; color: #000000; font-size: 10pt;">the accuracy and completeness of all factual representations made in the Registration Statement and other documents
                reviewed by me;</div>
            </td>
          </tr>

      </table>
      <div style="text-align: justify; margin-left: 36pt; color: #000000;">&#160;</div>
      <table style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="za22714b0d7024fac94d1807dd98e9287" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 14.07%; vertical-align: top;">
              <div style="text-align: justify; margin-left: 36pt; color: #000000; font-size: 10pt;">c)&#160;&#160;</div>
            </td>
            <td style="width: 85.93%; vertical-align: top;">
              <div style="text-align: justify; margin-left: 36pt; color: #000000; font-size: 10pt;">that the resolutions contained in the Minutes remain in full force and effect and have not been rescinded or amended;</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <table style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z92a27f0214ff4f9481174b057a498571" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 14.07%; vertical-align: top;">
              <div style="text-align: justify; margin-left: 36pt; color: #000000; font-size: 10pt;">d)&#160;&#160;</div>
            </td>
            <td style="width: 85.93%; vertical-align: top;">
              <div style="text-align: justify; margin-left: 36pt; color: #000000; font-size: 10pt;">that there are no agreements or understandings between or among the Company and any participants in the Plan that would
                expand, modify or otherwise affect the terms of the Plan or the respective rights or obligations of the participants thereunder;</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <table style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z947f348d3a474676819a76865a791243" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 14.07%; vertical-align: top;">
              <div style="text-align: justify; margin-left: 36pt; color: #000000; font-size: 10pt;">e)&#160;&#160;</div>
            </td>
            <td style="width: 85.93%; vertical-align: top;">
              <div style="text-align: justify; margin-left: 36pt; font-size: 10pt;">that, upon the issue of the Shares, the Company will receive consideration for the full issue price thereof which shall be equal to at
                least the par value thereof<font style="color: #000000;">;</font></div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <table style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z4b3174b886334e49af15d989f2b25b9c" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 14.07%; vertical-align: top;">
              <div style="text-align: justify; margin-left: 36pt; color: #000000; font-size: 10pt;">f)&#160;&#160;</div>
            </td>
            <td style="width: 85.93%; vertical-align: top;">
              <div style="text-align: justify; margin-left: 36pt; color: #000000; font-size: 10pt;">that there is no provision of the law of any jurisdiction, other than Bermuda and the federal laws of the United States
                of America, which would have any implication in relation to the opinions expressed herein; and</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <table style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="ze7d3223b74b34a74bcf0cfb4813fb65d" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 14.07%; vertical-align: top;">
              <div style="text-align: justify; margin-left: 36pt; color: #000000; font-size: 10pt;">g)&#160;&#160;</div>
            </td>
            <td style="width: 85.93%; vertical-align: top;">
              <div style="text-align: justify; margin-left: 36pt; color: #000000; font-size: 10pt;">that the issue and transfer of the Shares will comply at all times with the permissions obtained from the BMA.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 39.6pt; color: #000000;">&#8220;Non-assessability&#8221; is not a legal concept under Bermuda law, but when I describe the Shares as being &#8220;non-assessable&#8221; herein
        I mean, subject to any contrary provision in any agreement between the Company and any one of its members holding any of the Shares (but only with respect to such member), that no further sums are payable with respect to the holding of such Shares
        and the member shall not be bound by an alteration in the memorandum of association or the bye-laws of the Company after the date upon which it became a member if and so far as the&#160;&#160;alteration requires such member to take or subscribe for
        additional Shares or in any way increases its liability to contribute to the share capital of, or otherwise pay money to, the Company.</div>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 39.6pt; color: #000000;">I express no opinion herein as to matters involving the laws of any jurisdiction other than the laws of Bermuda and the
        current federal laws of the United States of America, and to the current judicial interpretations thereof and to the facts as they exist on the date hereof.&#160;&#160;I assume no obligation to revise or supplement the opinion should the present laws, or the
        interpretation thereof, be changed in respect of any circumstances or events that occur subsequent to the date hereof.&#160;&#160;This opinion is not to be relied upon in respect of any matter other than the issue of the Shares, as described in the
        Registration Statement and may not be quoted or referred to in any public document without my prior consent.</div>
      <div style="text-align: right; color: #000000;">&#160;</div>
      <table style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zeaa5cd11c3514d2aae871b684666ea67" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 3.08%; vertical-align: top;">
              <div style="text-align: right; color: #000000; font-size: 10pt;">&#160;</div>
            </td>
            <td style="width: 96.92%; vertical-align: top;">
              <div style="text-align: justify; color: #000000; font-size: 10pt;">Based upon the foregoing, I am of the opinion that:</div>
            </td>
          </tr>

      </table>
      <div style="color: #000000;">&#160;</div>
      <table style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z27fd971e2b774c2589cad2ada55399b0" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 4.64%; vertical-align: top;">
              <div style="text-align: justify; color: #000000; font-size: 10pt;">1.&#160;</div>
            </td>
            <td style="width: 95.36%; vertical-align: top;">
              <div style="text-align: justify; color: #000000; font-size: 10pt;">The Company is duly incorporated and existing as an exempted company under the laws of Bermuda in good standing (meaning solely that it
                has not failed to make any filing with any Bermuda governmental authority or to pay any Bermuda government fee or tax which would make it liable to be struck off the Register of Companies and thereby cease to exist under the laws of
                Bermuda).</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <table style="font-family: 'Franklin Gothic Book'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z416e0f2953794b01b19f2acd78806eb8" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 4.53%; vertical-align: top;">
              <div style="text-align: justify; color: #000000; font-size: 10pt;">2.&#160;</div>
            </td>
            <td style="width: 95.47%; vertical-align: top;">
              <div style="text-align: justify; color: #000000; font-size: 10pt;">Upon the issuance and delivery of the Shares in accordance with the terms of the Plan and the registration of such Shares in the company&#8217;s
                register of members and when the Registration Statement has become effective under the Securities Act, such Shares will be validly issued, fully paid and non-assessable.</div>
            </td>
          </tr>

      </table>
      <div style="color: #000000;">&#160;</div>
      <div style="text-align: justify; text-indent: 39.6pt; color: #000000;">I consent to the filing of this opinion as an exhibit to the Registration Statement, and I further consent to the use of my
        name under Item 5 in the Registration Statement.&#160;&#160;In giving such consent, I do not thereby admit that I am within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the Rules and
        Regulations of the Commission.</div>
      <div style="text-align: justify; color: #000000;">&#160;</div>
      <div style="color: #000000;">&#160;</div>
      <div><br>
      </div>
      <div style="color: #000000;">Very truly yours,</div>
      <div><br>
      </div>
      <div style="color: #000000;">/S/ Sanjoy Mukherjee</div>
      <div><br>
      </div>
      <div style="color: #000000;">Sanjoy Mukherjee</div>
      <div style="margin-bottom: 10pt;"><br>
      </div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ex232.htm
<DESCRIPTION>EXHIBIT 23-2
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Everest Reinsurance
         Document created using EDGARfilings PROfile 6.5.1.0
         Copyright 1995 - 2020 Broadridge -->
  </head>
<body style="font-family: 'Franklin Gothic Book'; font-size: 10pt; text-align: left; color: #000000;" bgcolor="#ffffff">
  <div id="DSPFPageWidth" style="width: 99%">
    <div>
      <div style="text-align: right;">Exhibit 23.2</div>
      <div style="text-align: right;">&#160;</div>
      <div style="text-align: center;">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>
      <div style="text-align: justify;">&#160;</div>
      <div><br>
      </div>
      <div style="margin-bottom: 6pt; color: #000000;">We hereby consent to the incorporation by reference in this Registration Statement on Form&#160;S-8 of Everest Re Group, Ltd. of our
        report dated March 2, 2020<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">&#160;</sup>relating to the financial statements, financial statement schedules and the effectiveness of internal control over financial reporting, which appears in Everest Re Group, Ltd.'s Annual Report on Form 10-K for
        the year ended December&#160;31, 2019.</div>
      <div style="text-align: justify;">&#160;</div>
      <div>/S/ PricewaterhouseCoopers LLP</div>
      <div><br>
      </div>
      <div>New York, New York</div>
      <div><br>
      </div>
      <div>June 5, 2020</div>
      <div><br>
      </div>
      <div style="font-size: 9pt;">&#160;</div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
