Reporting under US tax regulation

Under US tax regulation, issuers of corporate stock must report corporate actions that affect stock basis, including but not limited to mergers, stock splits, stock dividends, recapitalizations and distributions in excess of cumulative earnings and profits. The following information is intended to meet the requirements of public disclosure on a website pursuant to US Treasury Regulation § 1.6045B-1(a)(3) and (b)(4) for Zurich Insurance Group Ltd.