PartnerRe Ltd expects to take a hit of $89 million in the second quarter from the tornado that struck the US in April and May.The estimate includes the tornado losses during the last week of April that were already disclosed by the company.In addition, PartnerRe expects to record $59 million in losses from changes in to first quarter estimates in the second quarter.This primarily relates to an increase in the loss estimate for the New Zealand earthquake in February 2011, following the receipt of recently revised loss information from cedants.The company did not materially change its loss estimate associated with the Tohoku Earthquake and resulting tsunami impacting Japan in March 2011.The losses are expected to be primarily recorded within the company’s catastrophe and North America sub-segments.