HERE is the official everest reply to my question about rakeback a year ago.
There are often bonuses on everest out there though, which function the same as rakeback.
Most bonuses are $7 for every 100 everest points.
One point per dollar raked; double points for the first two players at the table.
Playing full ring only, never as first or second player, this is 70% rakeback.
Check out the websites that have a list with everest bonus codes.
Over the last two months I've got over $1k total in bonuses, so no need for rakeback here.
Btw, everest may not accept new US accounts.