{"url_path":"/sec/eg/8-k/2026-06-03/item-8-01","section_key":"item-8-01","section_title":"Item 8.01 OTHER EVENTS","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-06-03","source_url":"https://www.sec.gov/Archives/edgar/data/1095073/0001095073-26-000027-index.html","accession_number":"0001095073-26-000027","cik":"0001095073","ticker":"EG","issuer_name":"EVEREST GROUP, LTD.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1095073/0001095073-26-000027-index.html","primary_entity_key":"0001095073","primary_entity_name":"EVEREST GROUP, LTD."},"word_count":298,"has_tables":true,"body_markdown":"ITEM 8.01    OTHER EVENTS\n\nAs previously disclosed, effective January 1, 2026, Everest Group, Ltd. (the \"Company\") changed its reportable segments to: Reinsurance Treaty, Global Wholesale & Specialty, and Legacy following the sale of the renewal rights for its Commercial Retail Insurance business in the U.S. and certain regions globally to American International Group, Inc. Accordingly, the Company has revised the presentation of its reportable segments within its Annual Report on Form 10-K for the year ended December 31, 2025, filed with the Securities and Exchange Commission on February 26, 2026 (the \"2025 Form 10-K\"), to reflect the way it currently manages and views its business. In this Current Report on Form 8-K, the Company has recast certain sections from its 2025 Form 10-K to give retroactive effect to the change in reportable segments.\n\nThis Current Report on Form 8-K should be read in conjunction with our 2025 Form 10-K.\n\nThe following subparts of the 2025 Form 10-K (collectively, the \"Recast Sections\"), are being recast to retroactively reflect the change in reportable segments, as shown in Exhibit 99.1 to this Current Report on Form 8-K:\n\n•Part I, Item 1. Business;\n\n◦Business and Underwriting Strategy.\n\n◦Segments Overview.\n\n•Part II, Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations;\n\n◦Overview.\n\n◦Financial Summary.\n\n◦Revenues.\n\n◦Claims and Expenses.\n\n◦Segment Results.\n\n▪Reinsurance Treaty.\n\n▪Global Wholesale & Specialty.\n\n▪Legacy.\n\n◦Financial Condition\n\n◦Loss and LAE Reserves.\n\n•Part II, Item 8. Financial Statements and Supplementary Data; and\n\n◦Footnote 1. Summary of Significant Accounting Policies.\n\n▪M. Segmentation.\n\n◦Footnote 4. Reserve for Losses and LAE.\n\n◦Footnote 7. Segment Reporting.\n\n•Part IV, Item 15. Exhibits, Financial Statement Schedules.\n\n◦Schedule III - Supplemental Insurance Information.\n\nThe Recast Sections are being filed as Exhibit 99.1 to this Current Report on Form 8-K and are incorporated by reference herein."}