SHARE-BASED COMPENSATION PLANS	3 Months Ended
Mar. 31, 2026
Share-Based Payment Arrangement, Noncash Expense [Abstract]
SHARE-BASED COMPENSATION PLANS	SHARE-BASED COMPENSATION PLANS For the three months ended March 31, 2026, a total of 223,910 restricted stock awards were granted as follows: 223,910 restricted stock awards were granted on February 26, 2026. The fair value per share of each restricted stock award was $338.69. Additionally, 47,312 performance share unit awards were granted on February 26, 2026, with a fair value of $338.69 per unit. For the three months ended March 31, 2025, a total of 238,728 restricted stock awards were granted: 230,334, 7,488 and 906 of restricted stock awards were granted on February 26, 2025, February 27, 2025 and March 6, 2025, respectively. The fair value per share of each restricted stock award was $344.48, $347.23 and $359.28, respectively. Additionally, 27,204 performance share unit awards were granted on February 26, 2025, with a fair value of $344.48 per unit. Employee Stock Purchase Plan In August 2025, following shareholder approval, the Company implemented an Employee Stock Purchase Plan (“ESPP”), authorizing the issuance of up to 500,000 shares under such plan. The shares issued under the ESPP were previously repurchased by Everest Group, Ltd. and are held as Treasury Shares. The ESPP provides employees of the Company and its participating subsidiaries with the opportunity to purchase Group common shares at a discount through accumulated payroll deductions during established offering periods. Under this plan, eligible employees of the Company purchase common shares at a discount rate of 15% from the market price per share on the last trading day of the offering period. The ESPP is a compensatory plan, based on the discount rate of 15%. Therefore, consistent with other forms of share-based payments, compensation cost for equity awarded through the ESPP is measured as the fair value of the award at grant date. For the three months ended March 31, 2026, 11,703 shares were purchased by employees and issued from the Company’s treasury stock. For the three months ended March 31, 2026, the Company received $3 million in cash from sales under this plan.

SHARE-BASED COMPENSATION PLANS

3 Months Ended

Mar. 31, 2026

Share-Based Payment Arrangement, Noncash Expense [Abstract]

For the three months ended March 31, 2026, a total of 223,910 restricted stock awards were granted as follows: 223,910 restricted stock awards were granted on February 26, 2026. The fair value per share of each restricted stock award was $338.69. Additionally, 47,312 performance share unit awards were granted on February 26, 2026, with a fair value of $338.69 per unit.

For the three months ended March 31, 2025, a total of 238,728 restricted stock awards were granted: 230,334, 7,488 and 906 of restricted stock awards were granted on February 26, 2025, February 27, 2025 and March 6, 2025, respectively. The fair value per share of each restricted stock award was $344.48, $347.23 and $359.28, respectively. Additionally, 27,204 performance share unit awards were granted on February 26, 2025, with a fair value of $344.48 per unit.

Employee Stock Purchase Plan

In August 2025, following shareholder approval, the Company implemented an Employee Stock Purchase Plan (“ESPP”), authorizing the issuance of up to 500,000 shares under such plan. The shares issued under the ESPP were previously repurchased by Everest Group, Ltd. and are held as Treasury Shares. The ESPP provides employees of the Company and its participating subsidiaries with the opportunity to purchase Group common shares at a discount through accumulated payroll deductions during established offering periods. Under this plan, eligible employees of the Company purchase common shares at a discount rate of 15% from the market price per share on the last trading day of the offering period. The ESPP is a compensatory plan, based on the discount rate of 15%. Therefore, consistent with other forms of share-based payments, compensation cost for equity awarded through the ESPP is measured as the fair value of the award at grant date. For the three months ended March 31, 2026, 11,703 shares were purchased by employees and issued from the Company’s treasury stock. For the three months ended March 31, 2026, the Company received $3 million in cash from sales under this plan.