PoleStar Re Ltd. is a Bermuda exempted company limited by shares, registered as a special purpose insurer under the Insurance Act 1978 of Bermuda and related rules and regulations, each as amended. The Issuer is not, and does not intend to become, a licensed insurance or reinsurance company in any state of the United States or in any jurisdiction other than Bermuda. The Issuer was incorporated under the laws of Bermuda on October 23, 2023, with registration number 202302888.