Everest Reinsurance Retirement Plan is a single-employer, non-contributory, and defined-benefit corporate pension based in Liberty Corner, New Jersey. Established in 1996, the plan covers all U.S. employees of Everest Reinsurance Company and affiliated companies. The plan provides retirement benefit, death, and disability benefit to its employees. Prudential Retirement Insurance and Annuity Company, Prudential Bank & Trust, and Prudential Trust Company serve as the trustees of the plan. The plan is managed by the executive management team.