<HTML>
<HEAD>
   <TITLE></TITLE>
</HEAD>
<BODY bgcolor="#ffffff">
<TABLE border=0 width=100% cellspacing=0 cellpadding=0>
<TR valign="bottom">
	<TD width=100% align=center>
      <font size="2" face="Times New Roman, Times, serif"><B>As filed with the
      Securities and Exchange Commission on November 17, 2005</B></font></TD>
</TR>
<TR valign="bottom">
	<TD width=100% align=right>
      <font size="2" face="Times New Roman, Times, serif"><B>Registration No. 333-</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
	  </font></TD>
</TR>
</TABLE>
<hr size="4" noshade color="#000000" style="margin-top: -2px">
<hr size="1" noshade color="#000000" style="margin-top: -10px">

<P align="center">
<B><FONT size="4" face="serif">UNITED STATES<br>
</FONT></B><font size="4"><B><FONT face="serif">SECURITIES AND EXCHANGE COMMISSION<br>
</FONT></B></font><FONT size="3" face="serif">Washington, D.C. 20549</FONT></P>
<hr align=center width=15% size=1 noshade color="#000000">
<P align="center"><B><FONT size="4" face="serif">FORM S-8<br>
</FONT></B><FONT size="4" face="serif">REGISTRATION STATEMENT UNDER<br>
THE SECURITIES ACT
OF 1933</FONT></P>
<hr align=center width=15% size=1 noshade color="#000000">
<P align="center">
<B><FONT size="5" face="serif">PartnerRe Ltd.<br>
</FONT></B><FONT size="2" face="serif">(Exact name of Registrant as specified in its charter)</FONT></P>
<div align="center">
  <TABLE border=0 width=80% cellspacing=0 cellpadding=0>
    <TR align="center" valign="bottom">
      <TD width=50%>
        <font size="2"><B><FONT face="serif">Bermuda</FONT></B></font></TD>
      <TD width=50%>
        <font size="2"><B><FONT face="serif">Not Applicable</FONT></B>&nbsp;
        </font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD width=50%>
        <FONT size="2" face="serif">(State of other jurisdiction of incorporation</FONT><font size="2">&nbsp;
        </font></TD>
      <TD width=50%>
        <font size="2"><FONT face="serif">(I.R.S.
Employer</FONT></font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD width=50%>
        <font size="2"><FONT face="serif">or
        organization)</FONT></font></TD>
      <TD width=50%>
        <font size="2"><FONT face="serif">Identification
 No.)</FONT></font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan="2"><hr align=center width=15% size=1 noshade color="#000000"></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan="2"><font size="2">&nbsp;</font>
        <font size="2"><B><FONT face="serif">96 Pitts Bay Road</FONT></B>&nbsp;
        </font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan="2"><font size="2">&nbsp;</font>
        <font size="2"><B><FONT face="serif">Pembroke HM 08</FONT></B></font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan="2"><font size="2">&nbsp;</font>
        <font size="2"><B><FONT face="serif">Bermuda</FONT></B></font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan="2"><font size="2">&nbsp;</font>
        <font size="2"><B><FONT face="serif"> <b><font face="serif">(441)</font></b> 292-0888</FONT></B>&nbsp;
        </font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan=2>
        <FONT size="2" face="serif">(Address, including zip code, and telephone
        number, including area code, of Registrant&#146;s principal executive
        offices)</FONT><font size="2">&nbsp;
        </font><font size="2">&nbsp;</font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan="2"><font size="2">&nbsp;</font>
        <font size="2"><B><FONT face="serif">PartnerRe Ltd.</FONT></B></font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan="2"><font size="2">&nbsp;</font>
        <font size="2"><B><FONT face="serif">2005 Employee Equity Plan</FONT></B></font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan="2"><font size="2">&nbsp;</font>
        <FONT size="2" face="serif">(Full title of the plan)</FONT></TD>
    </TR>
    <TR align="center">
      <TD colspan="2"><font size="2">&nbsp;</font>
        <hr align=center width=15% size=1 noshade color="#000000">
      </TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan="2"><font size="2">&nbsp;</font>
        <font size="2"><B><FONT face="serif">c/o Scott D. Moore</FONT></B></font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan="2"><font size="2">&nbsp;</font>
        <font size="2"><B><FONT face="serif">PartnerRe U.S. Corporation</FONT></B></font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan="2"><font size="2">&nbsp;</font>
        <font size="2"><B><FONT face="serif">One Greenwich Plaza</FONT></B></font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan="2"><font size="2">&nbsp;</font>
        <font size="2"><B><FONT face="serif">Greenwich, CT 06830-6352</FONT></B></font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan="2"><font size="2">&nbsp;</font>
        <font size="2"><B><FONT face="serif"> <b><font face="serif">(203)</font></b> 485-4200</FONT></B></font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan=2>
        <FONT size="2" face="serif">(Name, address, including zip code, and telephone
        number, including area code, of agent for service)</FONT></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan=2><hr align=center width=15% size=1 noshade color="#000000"></TD>
    </TR>
  </TABLE>
</div>
<div align="center">
  <TABLE border=0 width=80% cellspacing=0 cellpadding=0>
    <TR align="center" valign="bottom">
      <TD colspan=2> <font size="2" face="serif">Copies to:</font><font size="2">&nbsp;</font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD width=50%>
        <font size="2"><B><FONT face="serif">Albert A. Benchimol</FONT></B>&nbsp;
        </font></TD>
      <TD width=50%>
        <font size="2"><B><FONT face="serif">Richard J. Sandler, Esq.</FONT></B>&nbsp;
        </font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD width=50%>
        <font size="2"><B><FONT face="serif">Executive Vice President &amp;</FONT></B></font></TD>
      <TD width=50%>
        <font size="2"><B><FONT face="serif">Ethan T. James, Esq.</FONT></B></font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD width=50%>
        <font size="2"><B><FONT face="serif">Chief Financial Officer</FONT></B></font></TD>
      <TD width=50%>
        <font size="2"><B><FONT face="serif">Davis Polk &amp; Wardwell</FONT></B>&nbsp;
        </font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD width=50%>
        <font size="2"><B><FONT face="serif">96 Pitts Bay Road</FONT></B></font></TD>
      <TD width=50%>
        <font size="2"><B><FONT face="serif">450 Lexington Avenue</FONT></B>&nbsp;
        </font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD width=50%>
        <font size="2"><B><FONT face="serif">Pembroke HM 08</FONT></B></font></TD>
      <TD width=50%>
        <font size="2"><B><FONT face="serif">New York, NY 10017</FONT></B>&nbsp;
        </font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD width=50%>
        <font size="2"><B><FONT face="serif">Bermuda</FONT></B></font></TD>
      <TD width=50%>
        <font size="2"><b><font face="serif">(212)</font></b> <B><FONT face="serif">450-4000</FONT></B></font></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD width=50%>
        <font size="2"><b><font face="serif">(441)</font></b> <B><FONT face="serif">292-0888</FONT></B></font></TD>
      <TD width=50%><font size="2">&nbsp;</font>

	</TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD colspan=2><hr align=center width=15% size=1 noshade color="#000000"></TD>
    </TR>
  </TABLE>
        <B><FONT size="2" face="serif">CALCULATION OF REGISTRATION FEE</FONT></B>
  <table width="100%"  border="1" cellspacing="4" cellpadding="2">
    <tr valign="bottom">
      <td width="40%" align="center"> <font size="1">&nbsp;<B><FONT face="serif">Title of Each
      Class of Securities to be Registered</FONT></B></font></td>
      <td width="15%" align="center"> <font size="1"><b><font size="1"><b><font face="serif">Amount
                  to be</font></b>&nbsp;</font><br>
            <font face="serif">Registered(1)</font></b>&nbsp; </font></td>
      <td width="15%" align="center"> <font size="1"><b><font face="serif"> <font size="1"><b><font size="1"><b><font face="serif">Proposed
                        Maximum</font></b><br>
      </font><font face="serif">Offering</font></b><br>
      </font>Price Per Share(2)</font></b>&nbsp; </font></td>
      <td width="15%" align="center"> <font size="1"><b><font face="serif"> <b><font face="serif"> <b><font size="1" face="serif"> <b><font size="1" face="serif">Proposed
                          Maximum<br>
      </font></b>Aggregate Offering<br>
      </font></b> Price</font></b> (2)</font></b> </font></td>
      <td width="15%" align="center"> <b><font size="1" face="serif">Amount of
            Registration<br>
      </font></b><b><font size="1" face="serif">Fee(3)</font></b> </td>
    </tr>
    <tr>
      <td width="40%"> <FONT size="2" face="serif">Common shares, &#36;1.00 par
      value</FONT><font size="2">&nbsp; </font></td>
      <td width="15%" align="center"> <FONT size="2" face="serif">2,500,000 shares</FONT></td>
      <td width="15%" align="center"> <FONT size="2" face="serif"> &#36;68.22</FONT></td>
      <td width="15%" align="center"> <FONT size="2" face="serif">&#36;170,550,000</FONT></td>
      <td width="15%" align="center"> <FONT size="2" face="serif">&#36;20,073.00</FONT></td>
    </tr>
  </table>
</div>
<TABLE border=0 cellspacing=0 cellpadding=0>
<TR valign="top">
	<TD width="5%" nowrap>
      <FONT size="2" face="serif">(1)</FONT><font size="2">&nbsp; &nbsp; &nbsp; 	</font></TD>
	<TD width=95%>
<FONT size="2" face="serif">Plus an indeterminate number of additional shares
which may be offered and issued to prevent dilution resulting from share splits,
share dividends or similar transactions.</FONT></TD>
</TR>
<TR valign="top"><TD colspan=2><font size="2">&nbsp;</font></TD></TR><TR valign="top">
	<TD width="5%" nowrap>
      <FONT size="2" face="serif">(2)</FONT><font size="2">&nbsp; &nbsp; &nbsp; 	</font></TD>
	<TD width=95%>
<FONT size="2" face="serif">Estimated pursuant to Rule 457(h) and Rule 457(c)
under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;),
solely for the purpose of computing the registration fee, based on the average
of the high and low  prices of the securities being registered hereby on the
New York Stock Exchange on November 15, 2005.</FONT></TD>
</TR>
<TR valign="top"><TD colspan=2><font size="2">&nbsp;</font></TD></TR><TR valign="top">
	<TD width="5%" nowrap>
      <FONT size="2" face="serif">(3)</FONT><font size="2">&nbsp; &nbsp; &nbsp; 	</font></TD>
	<TD width=95%>
<FONT size="2" face="serif">Rounded up to the nearest penny.</FONT></TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR></TABLE>
<HR size="1" noshade color="#000000" style="margin-top: -2px">
<HR size="4" noshade color="#000000" style="margin-top: -10px">
<br>
<br>
<PAGE>
<br>

<P align="center">
<B><FONT size=2 face="serif">PART I</FONT></B></P>
<P align="center">
<B><FONT size=2 face="serif">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The information specified in Item 1 and Item 2 of Part I of the Registration Statement on Form S-8 (the &#147;Registration Statement&#148;) is omitted from this filing in accordance with the
provisions of Rule 428 under the Securities Act and the introductory note to Part I of the Registration Statement. The documents containing the information specified in Part I will be delivered to the participants in the plan covered by this
Registration Statement as required by Rule 428(b)(1).</FONT></P>
<P align="center">
<B><FONT size=2 face="serif">PART II</FONT></B></P>
<P align="center">
<B><FONT size=2 face="serif">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</FONT></B></P>
<P>
<B><FONT size=2 face="serif">ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The following documents filed with the Securities and Exchange Commission (the &#147;Commission&#148;) by PartnerRe Ltd. (the &#147;Company&#148;) pursuant to the Securities Exchange Act of 1934, as
amended (the &#147;Exchange Act&#148;), are incorporated herein by reference.</FONT></P>
<blockquote>
  <p>
    <FONT size=2 face="serif">(1) The Company&#146;s Annual Report on Form 10-K for the year ended December 31, 2004.</FONT></p>
  <p>
    <FONT size=2 face="serif">(2) All reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since December 31, 2004.</FONT></p>
</blockquote>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">All documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all
securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such documents.</FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein, (or in any other subsequently filed document which also is incorporated or deemed to be incorporated by reference herein), modifies or supersedes such statement. Any such statement so modified or superseded
shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</FONT></P>
<P>
<B><FONT size=2 face="serif">ITEM 4. DESCRIPTION OF SECURITIES</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Not applicable.</FONT></P>
<P>
<B><FONT size=2 face="serif">ITEM 5. INTEREST OF NAMED EXPERTS AND COUNSEL</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Mr. Marc Wetherhill, who is giving an opinion on the validity of the securities being registered, is corporate counsel of the Company. He is eligible to receive awards under the Plan.</FONT></P>
<P>
<B><FONT size=2 face="serif">ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Section 98 of the Companies Act of 1981 of Bermuda (the &#147;Act&#148;) provides generally that a Bermuda company may indemnify its directors, officers and auditors against any liability that by
virtue of Bermuda law otherwise would be imposed on them, except in cases where such liability arises from the fraud or dishonesty of which such director, officer or auditor may be guilty in relation to the company. Section 98 further provides that
a Bermudian company may indemnify its directors, officers and auditors against any liability incurred by them in defending any</FONT></P>
<div align="center"><FONT size=2 face="serif">2</FONT><BR>
  <br>
</div>
<hr size=3 color=GRAY noshade>
<page>
<br>
<br>
<P>
<FONT size=2 face="serif">proceedings, whether civil or criminal, in which judgment is awarded in their favor or in which they are acquitted or granted relief by the Supreme Court of Bermuda in certain proceedings arising under Section 281 of the Act.
</FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The Company has adopted provisions in its Bye-Laws that provide that it shall indemnify its officers and directors to the maximum extent permitted under the Act, except where such liability arises
from fraud, dishonesty, willful negligence or default. </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The Company has entered into employment agreements with certain of its executive officers which each contain provisions pursuant to which the Company has agreed to indemnify the executive as required
by the Bye-Laws and maintain customary insurance policies providing for indemnification. </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The Company has purchased insurance on behalf of its directors and officers for liabilities arising out of their capacities as such. </FONT></P>
<P>
<B><FONT size=2 face="serif">ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Not applicable.</FONT></P>
<P>
<B><FONT size=2 face="serif">ITEM 8. EXHIBITS</FONT></B><B><FONT size=2 face="serif"> </FONT></B></P>
<TABLE width="95%" border=0 cellpadding=0 cellspacing=0>
<TR valign="top">
  <TD align=center><B><FONT size=2 face="serif">Exhibit No.</FONT></B></TD>
  <TD align=right>&nbsp;</TD>
  <TD><B><FONT size=2 face="serif">Description</FONT></B></TD>
</TR>
<TR valign="top">
  <TD align=right><hr size=1 color=GRAY noshade></TD>
  <TD align=right>&nbsp;</TD>
  <TD><hr size=1 color=GRAY noshade></TD>
</TR>
<TR valign="top">
  <TD align=right>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
  <TD>&nbsp;</TD>
</TR>
<TR valign="top">
	<TD width="8%" align=right>
<FONT size=2 face="serif">4.1&nbsp;&nbsp;&nbsp;</FONT>&nbsp; &nbsp; 	</TD>
	<TD width="4%" align=right>&nbsp;</TD>
	<TD width=88%>
<FONT size=2 face="serif">Amended Memorandum of Association of PartnerRe Ltd. (incorporated by reference to Exhibit 3.1 of the Company&#146;s Registration Statement on Form F-3 as filed on June 20, 1997, File No. 333- 7094).*</FONT>	</TD>
</TR>
<TR valign="top"><TD colspan=3>&nbsp;</TD></TR><TR valign="top">
	<TD width="8%" align=right>
<FONT size=2 face="serif">4.2</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width="4%" align=right>&nbsp;</TD>
	<TD width=88%>
<FONT size=2 face="serif">Amended and Restated Bye-laws of PartnerRe Ltd. (incorporated by reference to Exhibit 3.2 of the Company&#146;s quarterly report on Form 10-Q for the period ended June 30, 2004 as filed on August 6, 2004, File No.
001-14536).*</FONT>	</TD>
</TR>
<TR valign="top"><TD colspan=3>&nbsp;</TD></TR><TR valign="top">
	<TD width="8%" align=right>
<FONT size=2 face="serif">5.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width="4%" align=right>&nbsp;</TD>
	<TD width=88%>
<FONT size=2 face="serif">Opinion of Mr. Marc Wetherhill, corporate counsel of the Company.</FONT>	</TD>
</TR>
<TR valign="top"><TD colspan=3>&nbsp;</TD></TR><TR valign="top">
	<TD width="8%" align=right>
<FONT size=2 face="serif">15.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width="4%" align=right>&nbsp;</TD>
	<TD width=88%>
<FONT size=2 face="serif">Letter Regarding Unaudited Interim Financial Information.</FONT></TD>
</TR>
<TR valign="top"><TD colspan=3>&nbsp;</TD></TR><TR valign="top">
	<TD width="8%" align=right>
<FONT size=2 face="serif">23.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width="4%" align=right>&nbsp;</TD>
	<TD width=88%>
<FONT size=2 face="serif">Consent of Deloitte &amp; Touche, Independent Registered Public Accounting Firm.</FONT>	</TD>
</TR>
<TR valign="top"><TD colspan=3>&nbsp;</TD></TR><TR valign="top">
	<TD width="8%" align=right>
<FONT size=2 face="serif">23.2</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width="4%" align=right>&nbsp;</TD>
	<TD width=88%>
<FONT size=2 face="serif">Consent of Mr. Marc Wetherhill, corporate counsel of the Company (included in Exhibit 5.1).</FONT>	</TD>
</TR>
<TR valign="top"><TD colspan=3>&nbsp;</TD></TR><TR valign="top">
	<TD width="8%" align=right>
<FONT size=2 face="serif">24.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width="4%" align=right>&nbsp;</TD>
	<TD width=88%>
<FONT size=2 face="serif">Power of Attorney (included on the signature page of the Registration Statement).</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR><TR>
	<TD width="8%" align=right valign=top>
<FONT size=2 face="serif">99.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width="4%" align=right valign=top>&nbsp;</TD>
	<TD width=88%>
<FONT size=2 face="serif">PartnerRe Ltd. 2005 Employee Equity Plan (incorporated by reference to the Company&#146;s Proxy Statement on Schedule 14A as filed April 4, 2005, File No. 001-14536).*</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR></TABLE>
<P>
<FONT size=2 face="serif">____________________________<BR> *Incorporated by reference.</FONT></P>
<div align="center"><FONT size=2 face="serif">3</FONT><BR>
  <br>
</div>
<hr size=3 color=GRAY noshade>
<page>
<br>
<br>
<P>
<B><FONT size=2 face="serif">ITEM 9. REQUIRED UNDERTAKINGS</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(a) The undersigned Company hereby undertakes:</FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement to include any material information with respect to the plan of
distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement.</FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the initial </FONT><I><FONT size=2 face="serif">bona fide</FONT></I><FONT size=2 face="serif"> offering thereof.</FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(b) The undersigned Company hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Company&#146;s annual report pursuant to Section 13(a) or
Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to
be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial </FONT><I><FONT size=2 face="serif">bona fide</FONT></I><FONT size=2 face="serif"> offering
thereof.</FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing provisions, or
otherwise, the Company has been advised that, in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against
such liabilities (other than the payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director, officer or
controlling person in connection with the securities being registered, the Company will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether
such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</FONT></P>
<div align="center"><FONT size=2 face="serif">4</FONT><BR>

  <br>
</div>
<hr size=3 color=GRAY noshade>
<page>
<br>
<br>
<P align="center">
<B><FONT size=2 face="serif">SIGNATURES</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Pursuant to the requirements
of the Securities Act of 1933, as amended, the Company certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and  has duly caused this Registration Statement to be signed on
its behalf by the undersigned, thereto duly authorized, in Pembroke, Bermuda,
on this 17</FONT><SUP><FONT size=2 face="serif">th</FONT></SUP><FONT size=2 face="serif"> day
of November, 2005.</FONT></P>
<div align="right">
  <table width="50%" border="0" cellspacing="0" cellpadding="0">
    <tr>
      <td colspan="3"> <FONT size=2 face="serif">PARTNERRE LTD.</FONT></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="10%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="83%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">By:</font></td>
      <td colspan="2"> <FONT size=2 face="serif">/s/ Albert Benchimol</FONT></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td colspan="2"><hr align="left" width=60% size=1 noshade color="#000000"></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="10%"><font size="2" face="Times New Roman, Times, serif">Name:</font></td>
      <td width="83%"><font size="2" face="Times New Roman, Times, serif"> <FONT size=2 face="serif">Albert
      A. Benchimol</FONT></font></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="10%"><font size="2" face="Times New Roman, Times, serif">Title:</font></td>
      <td width="83%"><FONT size=2 face="serif">Executive Vice President and</FONT><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    </tr>
    <tr>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td><FONT size=2 face="serif">Chief Financial Officer</FONT></td>
    </tr>
  </table>
</div>
<P align="center"><br>
<FONT size=2 face="serif">POWER OF ATTORNEY</FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Each of the undersigned directors and/or officers of PartnerRe Ltd., a company organized under the laws of Bermuda, hereby constitutes and appoints Albert A. Benchimol and Amanda Sodergren, and each
of them, his true and lawful attorneys-in-fact and agents, with full power of substitution, for him and in his name, place and stead, in any and all capacities, to sign, execute and deliver this registration statement on Form S-8 and any and all
amendments (including post-effective amendments) hereto, and to file the same, with all exhibits thereto and all documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and
each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or his, her or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</FONT></P>
<TABLE border=0 width=95% cellspacing=0 cellpadding=0>
<TR valign="bottom">
	<TD width=28% align=left>
<B><U><FONT size=2 face="serif">Signature</FONT></U></B>&nbsp;
	</TD>
	<TD width=9%>&nbsp;
	</TD>
	<TD width=40% align=left>
<B><U><FONT size=2 face="serif">Title</FONT></U></B>&nbsp;
	</TD>
	<TD width=4%>&nbsp;
	</TD>
	<TD width=17% align=left>
<B><U><FONT size=2 face="serif">Date</FONT></U></B>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=28% align=left>&nbsp;

	</TD>
	<TD width=9%>&nbsp;
	</TD>
	<TD width=40% align=left>&nbsp;</TD>
	<TD width=4%>&nbsp;
	</TD>
	<TD width=17% align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD width=28% align=center>
<FONT size=2 face="serif">/s/ Patrick A. Thiele</FONT>&nbsp;
	</TD>
	<TD width=9%>&nbsp;
	</TD>
	<TD width=40% align=left> <FONT size=2 face="serif">President, Chief Executive
	    Officer and</FONT>&nbsp; </TD>
	<TD width=4%>&nbsp;
	</TD>
	<TD width=17% align=left>
<FONT size=2 face="serif">November 17, 2005</FONT>&nbsp;
	</TD>
</TR>
<TR>
	<TD>
<HR noshade size=1>
	</TD>
	<TD>
	</TD>
	<TD width=40% align=left valign="bottom"> <FONT size=2 face="serif">Director</FONT>&nbsp; </TD>
	<TD>
	</TD>
	<TD>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=28% align=center>
<FONT size=2 face="serif">Patrick A. Thiele</FONT>&nbsp;
	</TD>
	<TD width=9%>&nbsp;
	</TD>
	<TD width=40% align=left>
<FONT size=2 face="serif">(Principal Executive Officer)</FONT>&nbsp;
	</TD>
	<TD width=4%>&nbsp;
	</TD>
	<TD width=17% align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=28% align=left>&nbsp;

	</TD>
	<TD width=9%>&nbsp;
	</TD>
	<TD width=40% align=left>
<FONT size=2 face="serif">Executive Vice President and Chief Financial</FONT>&nbsp;
	</TD>
	<TD width=4%>&nbsp;
	</TD>
	<TD width=17% align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD width=28% align=center>
<FONT size=2 face="serif">/s/ Albert A. Benchimol</FONT>&nbsp;
	</TD>
	<TD width=9%>&nbsp;
	</TD>
	<TD width=40% align=left>
<FONT size=2 face="serif">Officer</FONT>&nbsp;
	</TD>
	<TD width=4%>&nbsp;
	</TD>
	<TD width=17% align=left>
<FONT size=2 face="serif">November 17, 2005</FONT>&nbsp;
	</TD>
</TR>
<TR>
	<TD>
<HR noshade size=1>
	</TD>
	<TD>
	</TD>
	<TD> <font size=2 face="serif">(Principal Financial and Accounting Officer)</font>&nbsp;
	</TD>
	<TD>
	</TD>
	<TD>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=28% align=center>
<FONT size=2 face="serif">Albert A. Benchimol</FONT>&nbsp;
	</TD>
	<TD width=9%>&nbsp;
	</TD>
	<TD width=40% align=left>&nbsp;</TD>
	<TD width=4%>&nbsp;
	</TD>
	<TD width=17% align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
  <TD align=center>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=28% align=center>
<FONT size=2 face="serif">/s/ John A. Rollwagen</FONT>&nbsp;
	</TD>
	<TD width=9%>&nbsp;
	</TD>
	<TD width=40% align=left>
<FONT size=2 face="serif">Chairman of the Board of Directors</FONT>&nbsp;
	</TD>
	<TD width=4%>&nbsp;
	</TD>
	<TD width=17% align=left>
<FONT size=2 face="serif">November 17, 2005</FONT>&nbsp;
	</TD>
</TR>
<TR>
	<TD>
<HR noshade size=1>
	</TD>
	<TD>
	</TD>
	<TD>
	</TD>
	<TD>
	</TD>
	<TD>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=28% align=center>
<FONT size=2 face="serif">John A. Rollwagen</FONT>&nbsp;
	</TD>
	<TD width=9%>&nbsp;
	</TD>
	<TD width=40% align=left>&nbsp;

	</TD>
	<TD width=4%>&nbsp;
	</TD>
	<TD width=17% align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
  <TD align=center>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=28% align=center>
<FONT size=2 face="serif">/s/ Vito H. Baumgartner</FONT>&nbsp;
	</TD>
	<TD width=9%>&nbsp;
	</TD>
	<TD width=40% align=left>
<FONT size=2 face="serif">Director</FONT>&nbsp;
	</TD>
	<TD width=4%>&nbsp;
	</TD>
	<TD width=17% align=left>
<FONT size=2 face="serif">November 17, 2005</FONT>&nbsp;
	</TD>
</TR>
<TR>
	<TD>
<HR noshade size=1>
	</TD>
	<TD>
	</TD>
	<TD>
	</TD>
	<TD>
	</TD>
	<TD>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=28% align=center>
<FONT size=2 face="serif">Vito H. Baumgartner</FONT>&nbsp;
	</TD>
	<TD width=9%>&nbsp;
	</TD>
	<TD width=40% align=left>&nbsp;

	</TD>
	<TD width=4%>&nbsp;
	</TD>
	<TD width=17% align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
  <TD align=center>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=28% align=center>
<FONT size=2 face="serif">/s/ Robert M. Baylis</FONT>&nbsp;
	</TD>
	<TD width=9%>&nbsp;
	</TD>
	<TD width=40% align=left>
<FONT size=2 face="serif">Director</FONT>&nbsp;
	</TD>
	<TD width=4%>&nbsp;
	</TD>
	<TD width=17% align=left>
<FONT size=2 face="serif">November 17, 2005</FONT>&nbsp;
	</TD>
</TR>
<TR>
	<TD>
<HR noshade size=1>
	</TD>
	<TD>
	</TD>
	<TD>
	</TD>
	<TD>
	</TD>
	<TD>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=28% align=center>
<FONT size=2 face="serif">Robert M. Baylis</FONT>&nbsp;
	</TD>
	<TD width=9%>&nbsp;
	</TD>
	<TD width=40% align=left>&nbsp;

	</TD>
	<TD width=4%>&nbsp;
	</TD>
	<TD width=17% align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
  <TD align=center>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=28% align=center>
<FONT size=2 face="serif">/s/ Judith Hanratty</FONT>&nbsp;
	</TD>
	<TD width=9%>&nbsp;
	</TD>
	<TD width=40% align=left>
<FONT size=2 face="serif">Director</FONT>&nbsp;
	</TD>
	<TD width=4%>&nbsp;
	</TD>
	<TD width=17% align=left>
<FONT size=2 face="serif">November 17, 2005</FONT>&nbsp;
	</TD>
</TR>
<TR>
	<TD>
<HR noshade size=1>
	</TD>
	<TD>
	</TD>
	<TD>
	</TD>
	<TD>
	</TD>
	<TD>
	</TD>
</TR>
<TR>
  <TD align="center"><FONT size=2 face="serif">Judith Hanratty</FONT></TD>
  <TD></TD>
  <TD></TD>
  <TD></TD>
  <TD></TD>
</TR>
</TABLE>
<BR>
<P align="center">
<FONT size=2 face="serif">5</FONT><br>
</P>

<hr size=3 color=GRAY noshade>
<page>
<br>
<br>
<br>
<br>
<TABLE border=0 width=95% cellspacing=0 cellpadding=0>
  <TR valign="bottom">
    <TD width=28% align=left> <B><U><FONT size=2 face="serif">Signature</FONT></U></B>&nbsp; </TD>
    <TD width=9%>&nbsp; </TD>
    <TD width=40% align=left> <B><U><FONT size=2 face="serif">Title</FONT></U></B>&nbsp; </TD>
    <TD width=4%>&nbsp; </TD>
    <TD width=17% align=left> <B><U><FONT size=2 face="serif">Date</FONT></U></B>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=center>&nbsp; </TD>
    <TD width=9%>&nbsp; </TD>
    <TD width=40% align=left>&nbsp;</TD>
    <TD width=4%>&nbsp; </TD>
    <TD width=17% align=left>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=center><FONT size=2 face="serif">/s/ Jan H. Holsboer</FONT></TD>
    <TD width=9%>&nbsp; </TD>
    <TD width=40% align=left> <FONT size=2 face="serif">Director</FONT>&nbsp; </TD>
    <TD width=4%>&nbsp; </TD>
    <TD width=17% align=left> <FONT size=2 face="serif">November 17, 2005</FONT>&nbsp; </TD>
  </TR>
  <TR>
    <TD align="center">
      <HR noshade size=1>
    </TD>
    <TD> </TD>
    <TD> </TD>
    <TD> </TD>
    <TD> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=center><FONT size=2 face="serif">Jan H. Holsboer</FONT></TD>
    <TD width=9%>&nbsp; </TD>
    <TD width=40% align=left>&nbsp; </TD>
    <TD width=4%>&nbsp; </TD>
    <TD width=17% align=left>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=center>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=center> <FONT size=2 face="serif">/s/ Jean-Paul Montupet</FONT></TD>
    <TD width=9%>&nbsp; </TD>
    <TD width=40% align=left> <FONT size=2 face="serif">Director</FONT>&nbsp; </TD>
    <TD width=4%>&nbsp; </TD>
    <TD width=17% align=left> <FONT size=2 face="serif">November 17, 2005</FONT>&nbsp; </TD>
  </TR>
  <TR>
    <TD align="center">
      <HR noshade size=1>
    </TD>
    <TD> </TD>
    <TD> </TD>
    <TD> </TD>
    <TD> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=center> <FONT size=2 face="serif">Jean-Paul Montupet</FONT>&nbsp; </TD>
    <TD width=9%>&nbsp; </TD>
    <TD width=40% align=left>&nbsp; </TD>
    <TD width=4%>&nbsp; </TD>
    <TD width=17% align=left>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=center>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=center> <FONT size=2 face="serif">/s/ R&eacute;my Sautter</FONT>&nbsp; </TD>
    <TD width=9%>&nbsp; </TD>
    <TD width=40% align=left> <FONT size=2 face="serif">Director</FONT>&nbsp; </TD>
    <TD width=4%>&nbsp; </TD>
    <TD width=17% align=left> <FONT size=2 face="serif">November 17, 2005</FONT>&nbsp; </TD>
  </TR>
  <TR>
    <TD align="center">
      <HR noshade size=1>
    </TD>
    <TD> </TD>
    <TD> </TD>
    <TD> </TD>
    <TD> </TD>
  </TR>
  <TR>
    <TD align="center"><FONT size=2 face="serif"> R&eacute;my Sautter</FONT></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
  </TR>
  <TR>
    <TD align="center">&nbsp;</TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
  </TR>
  <TR valign="bottom">
    <TD align=center> <FONT size=2 face="serif">/s/ J&uuml;rgen Zech</FONT> </TD>
    <TD>&nbsp; </TD>
    <TD align=left> <FONT size=2 face="serif">Director</FONT>&nbsp; </TD>
    <TD>&nbsp; </TD>
    <TD align=left> <FONT size=2 face="serif">November 17, 2005</FONT>&nbsp; </TD>
  </TR>
  <TR>
    <TD align="center">
      <HR noshade size=1>
    </TD>
    <TD> </TD>
    <TD> </TD>
    <TD> </TD>
    <TD> </TD>
  </TR>
  <TR>
    <TD align="center"><FONT size=2 face="serif"> J&uuml;rgen Zech</FONT></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
  </TR>
  <TR>
    <TD align="center">&nbsp;</TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
  </TR>
  <TR valign="bottom">
    <TD align=center> <FONT size=2 face="serif">/s/ Kevin M. Twomey</FONT></TD>
    <TD>&nbsp; </TD>
    <TD align=left> <FONT size=2 face="serif">Director</FONT>&nbsp; </TD>
    <TD>&nbsp; </TD>
    <TD align=left> <FONT size=2 face="serif">November 17, 2005</FONT>&nbsp; </TD>
  </TR>
  <TR>
    <TD align="center">
      <HR noshade size=1>
    </TD>
    <TD> </TD>
    <TD> </TD>
    <TD> </TD>
    <TD> </TD>
  </TR>
  <TR>
    <TD align="center"><FONT size=2 face="serif"> Kevin M. Twomey</FONT></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
  </TR>
  <TR>
    <TD align="center">&nbsp;</TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
  </TR>
  <TR>
    <TD align="center">&nbsp;</TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
  </TR>
</TABLE>

<div align="left">
  <table width="50%" border="0" cellspacing="0" cellpadding="0">
    <tr>
      <td colspan="3"> <FONT size=2 face="serif">PARTNERRE U.S. CORPORATION</FONT>&nbsp; </td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="10%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="83%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">By:</font></td>
      <td colspan="2"><FONT size=2 face="serif">/s/ Scott D. Moore</FONT></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td colspan="2"><hr align="left" width=60% size=1 noshade color="#000000"></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="10%"><font size="2" face="Times New Roman, Times, serif">Name:</font></td>
      <td width="83%"><FONT size=2 face="serif"> Scott D. Moore</FONT>&nbsp; <font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="10%"><font size="2" face="Times New Roman, Times, serif">Title:</font></td>
      <td width="83%"><FONT size=2 face="serif">President and Chief Executive
      Officer</FONT><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    </tr>
    <tr>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
    </tr>
    <tr>
      <td>&nbsp;</td>
      <td colspan="2"><FONT size=2 face="serif">Authorized Representative in
      the United States<br>
      November 17, 2005</FONT></td>
    </tr>
  </table>
  <div align="center"><br>
      <FONT size=2 face="serif">6</FONT><BR>

    <br>
    <br>
  </div>
</div>
<hr size=3 color=GRAY noshade>
<page>
<br>
<br>
<P align="center">
<B><FONT size=2 face="serif">EXHIBIT INDEX</FONT></B></P>
<TABLE width="95%" border=0 cellpadding=0 cellspacing=0>
  <TR valign="top">
    <TD align=center><B><FONT size=2 face="serif">Exhibit No.</FONT></B></TD>
    <TD align=right>&nbsp;</TD>
    <TD><B><FONT size=2 face="serif">Description</FONT></B></TD>
  </TR>
  <TR valign="top">
    <TD align=right><hr size=1 color=GRAY noshade></TD>
    <TD align=right>&nbsp;</TD>
    <TD><hr size=1 color=GRAY noshade></TD>
  </TR>
  <TR valign="top">
    <TD align=right>&nbsp;</TD>
    <TD align=right>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width="8%" align=right> <FONT size=2 face="serif">4.1&nbsp;&nbsp;&nbsp;</FONT>&nbsp; &nbsp; </TD>
    <TD width="4%" align=right>&nbsp;</TD>
    <TD width=88%> <FONT size=2 face="serif">Amended Memorandum of Association
        of PartnerRe Ltd. (incorporated by reference to Exhibit 3.1 of the Company&#146;s
        Registration Statement on Form F-3 as filed on June 20, 1997, File No.
        333- 7094).*</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width="8%" align=right> <FONT size=2 face="serif">4.2</FONT>&nbsp; &nbsp; &nbsp; </TD>
    <TD width="4%" align=right>&nbsp;</TD>
    <TD width=88%> <FONT size=2 face="serif">Amended and Restated Bye-laws of
        PartnerRe Ltd. (incorporated by reference to Exhibit 3.2 of the Company&#146;s
        quarterly report on Form 10-Q for the period ended June 30, 2004 as filed
        on August 6, 2004, File No. 001-14536).*</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width="8%" align=right> <FONT size=2 face="serif">5.1</FONT>&nbsp; &nbsp; &nbsp; </TD>
    <TD width="4%" align=right>&nbsp;</TD>
    <TD width=88%> <FONT size=2 face="serif">Opinion of Mr. Marc Wetherhill,
        corporate counsel of the Company.</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width="8%" align=right> <FONT size=2 face="serif">15.1</FONT>&nbsp; &nbsp; &nbsp; </TD>
    <TD width="4%" align=right>&nbsp;</TD>
    <TD width=88%> <FONT size=2 face="serif">Letter Regarding Unaudited Interim
    Financial Information.</FONT></TD>
  </TR>
  <TR valign="top">
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width="8%" align=right> <FONT size=2 face="serif">23.1</FONT>&nbsp; &nbsp; &nbsp; </TD>
    <TD width="4%" align=right>&nbsp;</TD>
    <TD width=88%> <FONT size=2 face="serif">Consent of Deloitte &amp; Touche,
        Independent Registered Public Accounting Firm.</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width="8%" align=right> <FONT size=2 face="serif">23.2</FONT>&nbsp; &nbsp; &nbsp; </TD>
    <TD width="4%" align=right>&nbsp;</TD>
    <TD width=88%> <FONT size=2 face="serif">Consent of Mr. Marc Wetherhill,
        corporate counsel of the Company (included in Exhibit 5.1).</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width="8%" align=right> <FONT size=2 face="serif">24.1</FONT>&nbsp; &nbsp; &nbsp; </TD>
    <TD width="4%" align=right>&nbsp;</TD>
    <TD width=88%> <FONT size=2 face="serif">Power of Attorney (included on the
        signature page of the Registration Statement).</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="8%" align=right valign=top> <FONT size=2 face="serif">99.1</FONT>&nbsp; &nbsp; &nbsp; </TD>
    <TD width="4%" align=right valign=top>&nbsp;</TD>
    <TD width=88%> <FONT size=2 face="serif">PartnerRe Ltd. 2005 Employee Equity
        Plan (incorporated by reference to the Company&#146;s Proxy Statement
        on Schedule 14A as filed April 4, 2005, File No. 001-14536).*</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
</TABLE>
<P>
<FONT size=2 face="serif">____________________________<BR> *Incorporated by reference.</FONT></P>
<div align="center"><FONT size=2 face="serif">7</FONT><br>
  <br>
</div>
<hr size=3 color=GRAY noshade>
<br>
<br>
</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "nov1605_s8.htm", "secsgml_size_bytes": 45042}]
{"company-data": {"conformed-name": "PARTNERRE LTD", "cik": "0000911421", "assigned-sic": "6321", "irs-number": "000000000", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-129762", "film-number": "051210974"}, "business-address": {"street1": "96 PITTS BAY RD", "street2": "CHESNEY HOUSE", "city": "PEMBROKE BERMUDA", "state": "D0", "zip": "HM 08", "phone": "14412920888"}, "mail-address": {"street1": "PARTNERRE LTD", "street2": "96 PITTS BAY ROAD CHESNEY HOUSE", "city": "PEMBROKE BERMUDA", "state": "D0", "zip": "HM 08"}, "former-company": {"former-conformed-name": "PARTNER RE HOLDINGS LTD", "date-changed": "19950725"}}
As filed with the
      Securities and Exchange Commission on November 17, 2005
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT
OF 1933
PartnerRe Ltd.
(Exact name of Registrant as specified in its charter)
Bermuda
Not Applicable
(State of other jurisdiction of incorporation
(I.R.S.
Employer
or
        organization)
Identification
 No.)
96 Pitts Bay Road
Pembroke HM 08
Bermuda
(441)
292-0888
(Address, including zip code, and telephone
        number, including area code, of Registrant's principal executive
        offices)
PartnerRe Ltd.
2005 Employee Equity Plan
(Full title of the plan)
c/o Scott D. Moore
PartnerRe U.S. Corporation
One Greenwich Plaza
Greenwich, CT 06830-6352
(203)
485-4200
(Name, address, including zip code, and telephone
        number, including area code, of agent for service)
Copies to:
Albert A. Benchimol
Richard J. Sandler, Esq.
Executive Vice President &
Ethan T. James, Esq.
Chief Financial Officer
Davis Polk & Wardwell
96 Pitts Bay Road
450 Lexington Avenue
Pembroke HM 08
New York, NY 10017
Bermuda
(212)
450-4000
(441)
292-0888
CALCULATION OF REGISTRATION FEE
Title of Each
      Class of Securities to be Registered
Amount
                  to be
Registered(1)
Proposed
                        Maximum
Offering
Price Per Share(2)
Proposed
                          Maximum
Aggregate Offering
Price
(2)
Amount of
            Registration
Fee(3)
Common shares, $1.00 par
      value
2,500,000 shares
$68.22
$170,550,000
$20,073.00
(1)
Plus an indeterminate number of additional shares
which may be offered and issued to prevent dilution resulting from share splits,
share dividends or similar transactions.
(2)
Estimated pursuant to Rule 457(h) and Rule 457(c)
under the Securities Act of 1933, as amended (the "Securities Act"),
solely for the purpose of computing the registration fee, based on the average
of the high and low  prices of the securities being registered hereby on the
New York Stock Exchange on November 15, 2005.
(3)
Rounded up to the nearest penny.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The information specified in Item 1 and Item 2 of Part I of the Registration Statement on Form S-8 (the "Registration Statement") is omitted from this filing in accordance with the
provisions of Rule 428 under the Securities Act and the introductory note to Part I of the Registration Statement. The documents containing the information specified in Part I will be delivered to the participants in the plan covered by this
Registration Statement as required by Rule 428(b)(1).
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE
The following documents filed with the Securities and Exchange Commission (the "Commission") by PartnerRe Ltd. (the "Company") pursuant to the Securities Exchange Act of 1934, as
amended (the "Exchange Act"), are incorporated herein by reference.
(1) The Company's Annual Report on Form 10-K for the year ended December 31, 2004.
(2) All reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since December 31, 2004.
All documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all
securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such documents.
Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein, (or in any other subsequently filed document which also is incorporated or deemed to be incorporated by reference herein), modifies or supersedes such statement. Any such statement so modified or superseded
shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
ITEM 4. DESCRIPTION OF SECURITIES
Not applicable.
ITEM 5. INTEREST OF NAMED EXPERTS AND COUNSEL
Mr. Marc Wetherhill, who is giving an opinion on the validity of the securities being registered, is corporate counsel of the Company. He is eligible to receive awards under the Plan.
ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
Section 98 of the Companies Act of 1981 of Bermuda (the "Act") provides generally that a Bermuda company may indemnify its directors, officers and auditors against any liability that by
virtue of Bermuda law otherwise would be imposed on them, except in cases where such liability arises from the fraud or dishonesty of which such director, officer or auditor may be guilty in relation to the company. Section 98 further provides that
a Bermudian company may indemnify its directors, officers and auditors against any liability incurred by them in defending any
2
proceedings, whether civil or criminal, in which judgment is awarded in their favor or in which they are acquitted or granted relief by the Supreme Court of Bermuda in certain proceedings arising under Section 281 of the Act.
The Company has adopted provisions in its Bye-Laws that provide that it shall indemnify its officers and directors to the maximum extent permitted under the Act, except where such liability arises
from fraud, dishonesty, willful negligence or default.
The Company has entered into employment agreements with certain of its executive officers which each contain provisions pursuant to which the Company has agreed to indemnify the executive as required
by the Bye-Laws and maintain customary insurance policies providing for indemnification.
The Company has purchased insurance on behalf of its directors and officers for liabilities arising out of their capacities as such.
ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED
Not applicable.
ITEM 8. EXHIBITS
Exhibit No.
Description
4.1
Amended Memorandum of Association of PartnerRe Ltd. (incorporated by reference to Exhibit 3.1 of the Company's Registration Statement on Form F-3 as filed on June 20, 1997, File No. 333- 7094).*
4.2
Amended and Restated Bye-laws of PartnerRe Ltd. (incorporated by reference to Exhibit 3.2 of the Company's quarterly report on Form 10-Q for the period ended June 30, 2004 as filed on August 6, 2004, File No.
001-14536).*
5.1
Opinion of Mr. Marc Wetherhill, corporate counsel of the Company.
15.1
Letter Regarding Unaudited Interim Financial Information.
23.1
Consent of Deloitte & Touche, Independent Registered Public Accounting Firm.
23.2
Consent of Mr. Marc Wetherhill, corporate counsel of the Company (included in Exhibit 5.1).
24.1
Power of Attorney (included on the signature page of the Registration Statement).
99.1
PartnerRe Ltd. 2005 Employee Equity Plan (incorporated by reference to the Company's Proxy Statement on Schedule 14A as filed April 4, 2005, File No. 001-14536).*
____________________________
*Incorporated by reference.
3
ITEM 9. REQUIRED UNDERTAKINGS
(a) The undersigned Company hereby undertakes:
(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement to include any material information with respect to the plan of
distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement.
(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b) The undersigned Company hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Company's annual report pursuant to Section 13(a) or
Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to
be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering
thereof.
(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing provisions, or
otherwise, the Company has been advised that, in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against
such liabilities (other than the payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director, officer or
controlling person in connection with the securities being registered, the Company will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether
such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
4
SIGNATURES
Pursuant to the requirements
of the Securities Act of 1933, as amended, the Company certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and  has duly caused this Registration Statement to be signed on
its behalf by the undersigned, thereto duly authorized, in Pembroke, Bermuda,
on this 17
th
day
of November, 2005.
PARTNERRE LTD.
By:
/s/ Albert Benchimol
Name:
Albert
      A. Benchimol
Title:
Executive Vice President and
Chief Financial Officer
POWER OF ATTORNEY
Each of the undersigned directors and/or officers of PartnerRe Ltd., a company organized under the laws of Bermuda, hereby constitutes and appoints Albert A. Benchimol and Amanda Sodergren, and each
of them, his true and lawful attorneys-in-fact and agents, with full power of substitution, for him and in his name, place and stead, in any and all capacities, to sign, execute and deliver this registration statement on Form S-8 and any and all
amendments (including post-effective amendments) hereto, and to file the same, with all exhibits thereto and all documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and
each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or his, her or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
Signature
Title
Date
/s/ Patrick A. Thiele
President, Chief Executive
	    Officer and
November 17, 2005
Director
Patrick A. Thiele
(Principal Executive Officer)
Executive Vice President and Chief Financial
/s/ Albert A. Benchimol
Officer
November 17, 2005
(Principal Financial and Accounting Officer)
Albert A. Benchimol
/s/ John A. Rollwagen
Chairman of the Board of Directors
November 17, 2005
John A. Rollwagen
/s/ Vito H. Baumgartner
Director
November 17, 2005
Vito H. Baumgartner
/s/ Robert M. Baylis
Director
November 17, 2005
Robert M. Baylis
/s/ Judith Hanratty
Director
November 17, 2005
Judith Hanratty
5
Signature
Title
Date
/s/ Jan H. Holsboer
Director
November 17, 2005
Jan H. Holsboer
/s/ Jean-Paul Montupet
Director
November 17, 2005
Jean-Paul Montupet
/s/ Rémy Sautter
Director
November 17, 2005
Rémy Sautter
/s/ Jürgen Zech
Director
November 17, 2005
Jürgen Zech
/s/ Kevin M. Twomey
Director
November 17, 2005
Kevin M. Twomey
PARTNERRE U.S. CORPORATION
By:
/s/ Scott D. Moore
Name:
Scott D. Moore
Title:
President and Chief Executive
      Officer
Authorized Representative in
      the United States
November 17, 2005
6
EXHIBIT INDEX
Exhibit No.
Description
4.1
Amended Memorandum of Association
        of PartnerRe Ltd. (incorporated by reference to Exhibit 3.1 of the Company's
        Registration Statement on Form F-3 as filed on June 20, 1997, File No.
        333- 7094).*
4.2
Amended and Restated Bye-laws of
        PartnerRe Ltd. (incorporated by reference to Exhibit 3.2 of the Company's
        quarterly report on Form 10-Q for the period ended June 30, 2004 as filed
        on August 6, 2004, File No. 001-14536).*
5.1
Opinion of Mr. Marc Wetherhill,
        corporate counsel of the Company.
15.1
Letter Regarding Unaudited Interim
    Financial Information.
23.1
Consent of Deloitte & Touche,
        Independent Registered Public Accounting Firm.
23.2
Consent of Mr. Marc Wetherhill,
        corporate counsel of the Company (included in Exhibit 5.1).
24.1
Power of Attorney (included on the
        signature page of the Registration Statement).
99.1
PartnerRe Ltd. 2005 Employee Equity
        Plan (incorporated by reference to the Company's Proxy Statement
        on Schedule 14A as filed April 4, 2005, File No. 001-14536).*
____________________________
*Incorporated by reference.
7