A.M. Best Downgrades Ratings of PXRE and Places Under Review With Negative Implications

A.M. Best Co. has downgraded the financial strength rating to B+ (Very Good) from B++ (Very Good) and the issuer credit ratings (ICR) to "bbb-" from "bbb" for the reinsurance subsidiaries of the PXRE Group Ltd. (PXRE) [NYSE:PXT] (Bermuda). The rating actions apply to PXRE Reinsurance Ltd. (Bermuda) and PXRE Reinsurance Co. (Hartford, Conn.). A.M. Best has also downgraded PXRE's ICR to "bb-" from "bb" and all its existing and indicative debt ratings. All ratings have been placed under review with negative implications.

Published on February 24, 2006

These actions follow A.M. Best's previous downgrading of PXRE's ratings on Feb. 16, 2006, after the company announced that it had materially increased its net loss estimates for hurricanes Katrina, Rita and Wilma. The company has since announced that in addition to those losses, and the subsequent rating agency downgrades, it has also recorded a material valuation allowance against its income tax recoverables due to the uncertainty that they will be ultimately realized. PXRE has also announced that it has received notices from two of its retrocessionaires that they will commute their coverages with PXRE due to rating downgrades and other changes to the company. This has resulted in pretax losses from the hurricanes being revised slightly upward from the high end of previous estimates.

All ratings will remain under review with negative implications as A.M. Best continues to analyze the impact on PXRE of the additional capital loss to both the group and to the individual operating subsidiaries. In addition, A.M. Best will continue to actively monitor the impact of rating agency triggers on PXRE's ability to continue to do business as well as any strategic alternatives that may be developed.

The following debt rating has been downgraded:

PXRE Capital Trust I —

— to "b" from "b+" on $100 million 8.85% trust preferred securities, due 2027

The following indicative debt ratings for securities available under shelf registration have been downgraded:

PXRE Group Ltd. —

— to "bb-" from "bb" on senior unsecured

— to "b+" from "bb-" on subordinated

— to "b" from "b+" on preferred stock

PXRE Capital Trust IV —

— to "b" from "b+" on trust preferred securities