Company: XXII
Filing Date: 2025-06-06
Form Type: PRER14A
Source: 0001641172-25-013953
Chunk: 28

Company: 22nd Century Group, Inc.
Filing Date: 2025-06-06
Form: PRER14A
Chunk 28
---
 amount does not reflect the actual amount that may be realized. Based on timing of vesting, amounts are prior to 
 reverse stock split of 1 for 135 on December 17, 2024.                                                                            |

| 18 |

Pay versus Performance

The following table shows the past two (2) fiscal years’ total compensation for our named executive officers as set forth in the Summary Compensation Table, the “compensation actually paid” to our named executive officers (as determined under SEC rules), our total stockholder return (TSR), and our net income (loss).

SEC rules require certain adjustments be made to the Summary Compensation Table totals to determine Compensation Actually Paid as reported in the Pay Versus Performance Table. Compensation Actually Paid does not necessarily represent cash and/or equity value transferred to the applicable named executive officer without restriction, but rather is a valuation calculated under applicable SEC rules. In general, Compensation Actually Paid is calculated as summary compensation table total compensation adjusted to (a) include the value of any pension benefit (or loss) attributed to the past fiscal year, including on account of any amendments adopted during such year; and (b) include the fair market value of equity awards as of December 31, 2024 or, if earlier, the vesting date (rather than the grant date) and factor in dividends and interest accrued with respect to such awards. For purposes of the disclosure below, no pension valuation adjustments were required.

| Year |     | Summary                 
 Compensation            
 Table Total             
 for Principal Executive 
 Officer (“PEO”)(1)      
 James A. Mish           |           |     | John J. Miller |         |     | Lawrence D. Firestone |         |     | Compensation   
 Actually       
 Paid to PEO(2) 
 James A. Mish  |           |   |     | John J. Miller |        |     | Lawrence D. Firestone |         |     | Average      
 Summary      
 Compensation 
 Table Total  
 for Non-PEO  
 NEOs(1)      |           |     | Average       
 Compensation  
 Actually Paid 
 to Non-PEO    
 NEOs(3)       |           |   |     | Value of Initial 
 Fixed $100       
 Investment       
 Based on         
 Total            
 Stockholder      
 Return(4)        |      |     | Net         
 Income      
 (Loss)      
 ($000’s)(5) |          |   |
|:-----|:----|:------------------------|----------:|:----|:---------------|--------:|:----|