Item 9C. [Disclosure Regarding Foreign Jurisdictions that Prevent Inspections](a16413)

Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

PART III

Item 10.

Directors, Executive Officers and Corporate Governance

Item 11.

Executive Compensation

Item 12.

Security Ownership of Certain Beneficial Owners and Management and

Related Shareholder Matters

Item 13.

Certain Relationships and Related Transactions, and Director Independence

Item 14.

Principal Accountant Fees and Services

PART IV

Item 15.

Exhibits and Financial Statement Schedules

PART I

Unless otherwise

indicated,

all financial

data

in this

document have

been prepared

using

accounting

principles

generally accepted

in the United

States of America

(“GAAP”).

As used in

this document, “Group”

means Everest

Re

Group,

Ltd.;

“Holdings

Ireland”

means

Everest

Underwriting

Group

(Ireland)

Limited;

“Ireland

Re”

means

Everest

Reinsurance

Company

(Ireland),

dac,

designated

activity

company;

“Ireland

Insurance”

means

Everest

Insurance

(Ireland),

dac,

designated

activity

company,

“Holdings”

means

Everest

Reinsurance

Holdings,

Inc.;

“Everest

Re”

means Everest

Reinsurance

Company

and its

subsidiaries

(unless the

context

otherwise requires);

and the “Company”,

“we”,

“us”,

and “our” means Everest Re Group,

Ltd. and its subsidiaries.