Exchange offer 2011 form 8937

Information for certain US shareholders

IRS Form 8937 "Report of Organizational Actions Affecting Basis of Securities" is being made available by Swiss Re pursuant to Section 6045B of the U.S. Internal Revenue Code, which requires issuers to report certain organizational actions that affect the basis of securities in the hands of shareholders and additional information about the effect on basis.

The purpose of this disclosure is to assist shareholders in determining the initial tax basis of their shares of Swiss Re Ltd.

IRS Form 8937 in respect of the exchange offer completed in 2011 is available for download. The Form will be available for download until 2022.

IRS Circular 230 disclosure:

To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.