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                                                                    Exhibit 99.1

I. GOVERNMENTAL HEALTH CARE RECOVERY ACTIONS

         County of Los Angeles v. R.J. Reynolds, et al., Case No. 707651,
         Superior Court of California, County of San Diego (case filed 8/5/97).
         County seeks to obtain declaratory and equitable relief and restitution
         as well as to recover money damages resulting from payment by the
         County for tobacco-related medical treatment for its citizens and
         health insurance for its employees.

         Ellis, on Behalf of the General Public v. R.J. Reynolds, et al., Case
         No. 00706458, Superior Court of California, County of San Diego (case
         filed 12/13/96). Plaintiffs, two individuals, seek equitable and
         injunctive relief for damages incurred by the State of California in
         paying for the expenses of indigent smokers.

         People of the State of California, et al. v. Philip Morris
         Incorporated, et al., Case No. BC194217, Superior Court of California,
         County of Los Angeles (case filed 7/14/98). People seek injunctive
         relief and economic reimbursement with respect to damages allegedly
         caused by environmental tobacco smoke (ETS).

         People of the State of California, et al. v. Philip Morris
         Incorporated, et al., Case No. 980-864, Superior Court of California,
         County of San Francisco (case filed 8/5/98). People seek injunctive
         relief and economic reimbursement with respect to damages allegedly
         caused by environmental tobacco smoke (ETS).

         County of Cook v. Philip Morris, et al., Case No. 97L04550, Circuit
         Court, State of Illinois, Cook County (case filed 7/21/97). County of
         Cook seeks to obtain declaratory and equitable relief and restitution
         as well as to recover money damages resulting from payment by the
         County for tobacco-related medical treatment for its citizens and
         health insurance for its employees.

         City of St. Louis, et al. v. American Tobacco Company, Inc., et al.,
         Case No. CV-982-09652, Circuit Court, State of Missouri, City of St.
         Louis, (case filed 12/4/98). City of St. Louis and area hospitals seek
         to recover past and future costs expended to provide healthcare to
         Medicaid, medically indigent, and non-paying patients suffering from
         tobacco-related illnesses.

         County of St. Louis, Missouri v. American Tobacco Company, Inc., et
         al., Case No. 982-09705, Circuit Court, State of Missouri, City of St.
         Louis, (case filed 12/10/98). County seeks to recover costs from
         providing healthcare services to Medicaid and indigent patients, as
         part of the State of Missouri's terms as a party to the Master
         Settlement Agreement.


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         City of New York, et al. v. The Tobacco Institute, et al., Case No.
         97-CIV-0904, Supreme Court of New York, New York County (case filed
         10/17/96). City of New York seeks to obtain declaratory and equitable
         relief and restitution as well as to recover money damages resulting
         from payment by the City for tobacco-related medical treatment for its
         citizens and health insurance for its employees.

         County of Erie v. The Tobacco Institute, Inc., et al., Case No. I
         1997/359, Supreme Court of New York, Erie County (case filed 1/14/97).
         County seeks equitable relief and economic reimbursement for moneys
         expended on payments for healthcare for Medicaid recipients and
         non-Medicaid care for indigent smokers.

         Allegheny General Hospital, et al. v. Philip Morris, et al., Case No.
         98-18956, Court of Common Pleas, State of Pennsylvania, Allegheny
         County (case filed 10/10/98). Hospitals seek to recover past and future
         costs expended to provide healthcare to Medicaid, medically indigent,
         and non-paying patients suffering from tobacco-related illnesses.

         County of Allegheny v. The American Tobacco Company, et al; Case No.
         99-365, U.S.D.C, Western District of Pennsylvania (case filed 3/12/99).
         County seeks equitable relief and economic reimbursement for moneys
         expended on payments for healthcare for smokers resident in the County.

         The Crow Creek Sioux Tribe v. The American Tobacco Company, et al.,
         Case No. CV 97-09-082, Tribal Court of The Crow Creek Sioux Tribe,
         State of South Dakota (case filed 9/26/97). Indian tribe seeks
         equitable and injunctive relief for damages incurred by the tribe in
         paying for the expenses of indigent smokers.

         The Sisseton-Wahpeton Sioux Tribe v. The American Tobacco Company, et
         al., Case No. 030399, Tribal Court of the Sisseton-Wahpeton Sioux
         Tribe, State of North Dakota (case filed 2/3/99). Indian tribe seeks
         equitable and injunctive relief for damages incurred by the tribe in
         paying for the expenses of indigent smokers.

         Republic of Bolivia v. Philip Morris Companies, Inc., et al., Case No.
         6949*JG99, District Court, State of Texas, Brazoria County, State of
         Texas (case filed 1/20/99). The Republic of Bolivia seeks compensatory
         and injunctive relief for damages incurred by the Republic in paying
         for the medicaid expenses of indigent smokers.

         Republic of Guatemala v. The Tobacco Institute, Inc., et al., Case No.
         1:98CV01185, USDC, District of Columbia (case filed 5/18/98). The
         Republic of Guatemala seeks compensatory and injunctive relief for
         damages incurred by the Republic in paying for the medicaid expenses of
         indigent smokers.


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         Republic of Nicaragua v. Liggett Group Inc., et al., Case No. 98-2380
         RLA, USDC, District of Puerto Rico (case filed 12/10/98). The Republic
         of Nicaragua seeks compensatory and injunctive relief for damages
         incurred by the Republic in paying for the medicaid expenses of
         indigent smokers.

         Republic of Panama v. The American Tobacco Company, Inc., et al., Case
         No. 98-17752, Civil District Court, State of Louisiana, Orleans Parish
         (case filed 10/20/98). The Republic of Panama seeks compensatory and
         injunctive relief for damages incurred by the Republic in paying for
         the medicaid expenses of indigent smokers.

         The Kingdom of Thailand v. The Tobacco Institute, Inc., et al, Case No.
         H-99-0320, USDC, Southern District Texas (case filed 3/11/99). The
         Kingdom of Thailand seeks compensatory and injunctive relief for
         damages incurred by the Kingdom in paying for the medicaid expenses of
         indigent smokers.

         Republic of Venezuela v. Philip Morris Companies, Inc., et al., Case
         No. 99-01943-CA-01, Circuit Court of the 11th Judicial Circuit, State
         of Florida, Miami-Dade County (case filed 1/27/99). The Republic of
         Venezuela seeks compensatory and injunctive relief for damages incurred
         by the Republic in paying for the medicaid expenses of indigent
         smokers.

II. THIRD-PARTY PAYOR ACTIONS

         United Food and Commercial Workers Unions, et al. v. Philip Morris, et
         al., Case No. CV-97-1340, Circuit Court of Tuscaloosa, Alabama (case
         filed 11/13/97). Health and Welfare Trust Fund seeks injunctive relief
         and economic reimbursement to recover moneys expended by Fund to
         provide medical treatment to its participants and beneficiaries
         suffering from smoking-related illnesses.

         Laborers' and Operating Engineers Utility Agreement v. Philip Morris,
         et al., Case No. CIV97-1406 PHX, USDC, District of Arizona (case filed
         7/29/97). Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         Arkansas Carpenters Health & Welfare Fund v. Philip Morris, et al.,
         Case No. LR-C-97-0754, USDC, Eastern District of Arkansas (case filed
         9/4/97). Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.


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         Bay Area Automotive Group Welfare Fund, et al. v. Philip Morris, Inc.
         et al., Case No. 994380, Superior Court of California, County of San
         Francisco (case filed 4/16/98). Health and Welfare Trust Fund seeks
         injunctive relief and economic reimbursement to recover moneys expended
         by Fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

         Fibreboard Corporation, et al. v. The American Tobacco Company, et al.,
         Case No. 791919-8, Superior Court of California, County of Alameda
         (case filed 11/10/97). Asbestos company seeks reimbursement for damages
         paid to asbestos victims for medical and other relief, which damages
         allegedly are attributable to the tobacco companies.

         Newspaper Periodical Drivers Local 921 San Francisco Newspaper Agency
         Health & Welfare Trust Fund v. Philip Morris, et al., Case No. 404469,
         Superior Court of California, County of San Mateo, (case filed
         4/15/98). Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         Northern California General Teamsters Security Fund, et al. v. Philip
         Morris, Inc., et al., Case No. 798492-9, Superior Court of California,
         County of Alameda (case filed 5/22/98). Health and Welfare Trust Fund
         seeks injunctive relief and economic reimbursement to recover moneys
         expended by fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

         Northern California Tile Industry Health & Welfare Trust Fund v. Philip
         Morris, Inc., et al., Case No. 996822, Superior Court of California,
         County of San Francisco (case filed 5/98). Health and Welfare Trust
         Fund seeks injunctive relief and economic reimbursement to recover
         moneys expended by Fund to provide medical treatment to its
         participants and beneficiaries suffering from smoking-related
         illnesses.

         Operating Engineers Local 12 Health and Welfare Trust v. The American
         Tobacco Company, et al., Case No. CV-97-7620 TJH, USDC, Central
         District of California (case filed 11/6/97). Health and Welfare Trust
         Fund seeks injunctive relief and economic reimbursement to recover
         moneys expended by Fund to provide medical treatment to its
         participants and beneficiaries suffering from smoking-related
         illnesses.

         Pipe Trades District Council No. 36 Health and Welfare Trust Fund v.
         Philip Morris, Inc., et al., Case No. 797130-1, Superior Court of
         California, County of Alameda (case filed 4/16/98). Health and Welfare
         Trust Fund seeks injunctive relief and economic reimbursement to
         recover moneys expended by Fund to provide medical treatment to its


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         participants and beneficiaries suffering from smoking-related
         illnesses.

         San Francisco Newspaper Publishers and Northern California Newspaper
         Guild Health & Welfare Trust v. Philip Morris, Inc., et al., Case No
         .994409, Superior Court of California, County of San Francisco (case
         filed 4/17/98). Health and Welfare Trust Fund seeks injunctive relief
         and economic reimbursement to recover moneys expended by Fund to
         provide medical treatment to its participants and beneficiaries
         suffering from smoking-related illnesses.

         Screen Actors Guild - Producers Health Plan, et al. v. Philip Morris,
         et al., Case No. DC181603, Superior Court of California, County of Los
         Angeles (case filed 11/20/97). Health and Welfare Trust Fund seeks
         injunctive relief and economic reimbursement to recover moneys expended
         by Fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

         The Seibels Bruce Group, Inc. v. R.J. Reynolds, et al, Case No. 300235,
         Superior Court of California, County of San Francisco (case filed
         12/30/98). Insurance company seeks to recover equitable contribution
         from the tobacco industry defendants for the amount that has been, and
         will be paid by plaintiff for past and future defense and
         indemnification costs.

         Sign, Pictorial and Display Industry Welfare Fund v. Philip Morris,
         Inc., et al., Case No. 994403, Superior Court of California, County of
         San Francisco (case filed 4/16/98). Health and Welfare Trust Fund seeks
         injunctive relief and economic reimbursement to recover moneys expended
         by Fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

         Stationary Engineers Local 39 Health & Welfare Trust Fund v. Philip
         Morris, et al., Case No. C-97-1519-DLJ, USDC, Northern District of
         California (case filed 4/25/97). Health and Welfare Trust Fund seeks
         injunctive relief and economic reimbursement to recover moneys expended
         by Fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

         Teamsters Benefit Trust v. Philip Morris, et al., Case No. 796931-5,
         Superior Court of California, County of Alameda (case filed 4/20/98).
         Health and Welfare Trust Fund seeks injunctive relief and economic
         reimbursement to recover moneys expended by Fund to provide medical
         treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         UA Local No. 159 Health and Welfare Trust Fund v. Philip Morris, Inc.,
         et al., Case No. 796938-8, Superior Court of California, County of
         Alameda (case filed 4/15/98). Health 


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         and Welfare Trust Fund seeks injunctive relief and economic
         reimbursement to recover moneys expended by Fund to provide medical
         treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         UA Local No. 343 Health and Welfare Trust Fund v. Philip Morris, Inc.,
         et al., Case No. 796956-4, Superior Court of California, County of
         Alameda. Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         UA Local No. 393 Health and Welfare Trust Fund v. Philip Morris, Inc.,
         et al., Case No. 798474-3, Superior Court of California, County of
         Alameda (case filed 5/21/98). Health and Welfare Trust Fund seeks
         injunctive relief and economic reimbursement to recover moneys expended
         by Fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

         UA Local No. 467 Health and Welfare Trust Fund v. Philip Morris, Inc.,
         et al., Case No. 404308, Superior Court of California, County of San
         Mateo. Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         Connecticut Pipe Trades Health Fund, et al. v. Philip Morris, et al.,
         Case No. 397CV01305CT, USDC, District of Connecticut (case filed
         7/17/97). Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         Holland, et al. v. Philip Morris, Inc., et al., Case No. 1:98CV01716,
         USDC, District of Columbia (case filed 7/9/98). Asbestos company seeks
         reimbursement for damages paid to asbestos victims for medical and
         other relief, which damages allegedly are attributable to the tobacco
         companies.

         S.E.I.U. Local 74 Welfare Fund, et al. v. Philip Morris, Inc., et al.,
         Case No. 1:98CV01569, USDC, District of Columbia (case filed 6/22/98).
         Health and Welfare Trust Fund seeks injunctive relief and economic
         reimbursement to recover moneys expended by Fund to provide medical
         treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         Service Employees International Union Health and Welfare Trust Fund, et
         al. v. Philip Morris, Inc. et al., Case No. 1:98CV00704, USDC, District
         of Columbia (case filed 3/19/98). Health and Welfare Trust Fund seeks
         injunctive relief and economic 


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         reimbursement to recover moneys expended by Fund to provide medical
         treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         Raymark Industries, Inc. v. Brown & Williamson, et al., Case No.
         1:97-CV-2711-RCF, USDC, Northern District of Georgia (case filed
         11/5/97). Asbestos company seeks reimbursement for damages paid to
         asbestos victims for medical and other relief, which damages allegedly
         are attributable to the tobacco companies.

         Arkansas Blue Cross and Blue Shield, et al. v. Philip Morris
         Incorporated, et al., Case No. 98 C 2612, USDC, Northern District of
         Illinois (case filed 5/22/98). Seven Blue Cross/Blue Shield plans seek
         injunctive relief and economic reimbursement to recover moneys expended
         by healthcare plans to provide medical treatment to its participants
         and beneficiaries suffering from smoking-related illnesses.

         Central Illinois Laborers Health & Welfare Trust Fund, et al. v. Philip
         Morris, et al., Case No. 97-L516, USDC, Southern District of Illinois
         (case filed 5/22/97). Health and Welfare Trust Fund seeks injunctive
         relief and economic reimbursement to recover moneys expended by Fund to
         provide medical treatment to its participants and beneficiaries
         suffering from smoking-related illnesses.

         Central States Joint Board Health & Welfare Fund v. Philip Morris, et
         al., Case No. 97L12855, USDC, Northern District of Illinois (case filed
         10/30/97). Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         International Brotherhood of Teamsters, Local 734 Health & Welfare
         Trust Fund v. Philip Morris, et al., Case No. 97L12852, USDC, Northern
         District of Illinois (case filed 10/30/97). Health and Welfare Trust
         Fund seeks injunctive relief and economic reimbursement to recover
         moneys expended by Fund to provide medical treatment to its
         participants and beneficiaries suffering from smoking-related
         illnesses.

         Teamsters Union No. 142, et al. v. Philip Morris, et al., Case No.
         71C019709CP01281, USDC, Northern District of Indiana (case filed
         9/15/97). Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Union Fund to
         provide medical treatment to its participants and beneficiaries
         suffering from smoking-related illnesses.

         Kentucky Laborers District Council Health & Welfare Trust Fund v.
         Philip Morris, et al., Case No.3-97-394, USDC, Western District of
         Kentucky (case filed 6/20/97). Health and 


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         Welfare Trust Fund seeks injunctive relief and economic reimbursement
         to recover moneys expended by Trust Fund to provide medical treatment
         to its participants and beneficiaries suffering from smoking-related
         illnesses.

         Ark-LA-Miss Laborers Welfare Fund, et al. v. Philip Morris, et al.,
         Case No. 97-1944, USDC, Eastern District of Louisiana (case filed
         6/20/97). Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         Massachusetts Laborers' Health & Welfare Fund, et al. v. Philip Morris,
         et al., Case No. C.A. 97-2892G, Superior Court of Massachusetts,
         Suffolk County (case filed 6/2/97). Health and Welfare Trust Fund seeks
         injunctive relief and economic reimbursement to recover moneys expended
         by Fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

         Carpenters & Joiners Welfare Fund, et al. v. Philip Morris, et al.,
         Case No. 60,633-001, USDC, District of Minnesota (case filed 12/31/97).
         Health and Welfare Trust Plan seeks injunctive relief and economic
         reimbursement to recover moneys expended by Fund to provide medical
         treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         Conwed Corporation, et al. v. R.J. Reynolds Tobacco Company, et al.,
         Case No. C1-98-3620, District Court, Ramsey County, State of Minnesota
         (case filed 4/30/98). Plaintiffs operate several industrial plants in
         the state of Minnesota, and seek reimbursement for damages paid to
         asbestos victims for medical and other relief, which damages allegedly
         are attributable to the tobacco companies.

         Group Health Plan, Inc., et al. v. Philip Morris, et al., Case No.
         98-1036 DSD/JMM, USDC, Second Judicial District, Ramsey County, State
         of Minnesota (case filed 3/13/98). Health and Welfare Trust Fund seeks
         injunctive relief and economic reimbursement to recover moneys expended
         by Fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

         Thomas, Ezell, et al. v. R.J. Reynolds Tobacco Company, et al., Case
         No. 96-0065, Circuit Court of Mississippi, Jefferson County (case filed
         10/9/98). Plaintiffs in this putative personal injury class action seek
         a judgment against both tobacco companies and asbestos companies, and
         represent all similarly situated adult smokers resident in the state of
         Mississippi. Owens Corning Fiberglass is also a plaintiff in this
         action and seeks reimbursement for damages paid to asbestos victims for
         medical and other relief, which 


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         damages allegedly are attributable to the tobacco companies.

         Construction Laborers of Greater St. Louis Welfare Fund, Case No.
         4:97CV02030ERW, USDC, Eastern District of Missouri (case filed
         12/1/98). Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         Contractors, Laborers, Teamsters & Engineers Health & Welfare Plan v.
         Philip Morris, Inc. et al., Case No. 8:98CV364, USDC, District of
         Nebraska (case filed 8/17/98). Health and Welfare Trust Fund seeks
         injunctive relief and economic reimbursement to recover moneys expended
         by Fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

         New Jersey Carpenters Health Fund, et al. v. Philip Morris, et al.,
         Case No. 97-3421, USDC, District of New Jersey (case filed 10/7/97).
         Health and Welfare Trust Fund seeks injunctive relief and economic
         reimbursement to recover moneys expended by Fund to provide medical
         treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         Blue Cross and Blue Shield of New Jersey, et al. v. Philip Morris,
         Incorporated, et al., Case No. CV-98-3287(JBW), USDC, Eastern District
         of New York (case filed 4/29/98). Twenty-five health plans seek to
         recover moneys expended on healthcare costs purportedly attributed to
         tobacco-related diseases caused by Defendants.

         Day Care Council-Local 205 D.C. 1707 Welfare Fund v. Philip Morris, et
         al., Case No. 606240/97, Supreme Court of New York, New York County
         (case filed 12/4/97). Health and Welfare Trust Fund seeks injunctive
         relief and economic reimbursement to recover moneys expended by Fund to
         provide medical treatment to its participants and beneficiaries
         suffering from smoking-related illnesses.

         Eastern States Health and Welfare Fund, et al. v. Philip Morris, et
         al., Case No. 603869/97, Supreme Court of New York, New York County
         (case filed 7/28/97). Health and Welfare Trust Fund seeks injunctive
         relief and economic reimbursement to recover moneys expended by Fund to
         provide medical treatment to its participants and beneficiaries
         suffering from smoking-related illnesses.

         Falise v. The American Tobacco Co., et al., Case No. CV 97-7640(JBW),
         USDC, Eastern District of New York (case filed 11/31/97). Asbestos
         company seeks reimbursement for damages paid to asbestos victims for
         medical and other relief, which damages allegedly are attributable to
         the tobacco companies.


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         H.K. Porter Company, Inc. v. B.A.T. Industries, P.L.C., et al., Case
         No. 97-7658(JBW), USDC, Eastern District of New York (case filed
         6/19/98). Asbestos company seeks reimbursement for damages paid to
         asbestos victims for medical and other relief, which damages allegedly
         are attributable to the tobacco companies.

         IBEW Local 25 Health and Benefit Fund v. Philip Morris, et al., Case
         No. 122255/97, Supreme Court of New York, New York County (case filed
         11/25/97). Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         IBEW Local 363 Welfare Fund v. Philip Morris, et al., Case No.
         122254/97, Supreme Court of New York, New York County (case filed
         11/25/97). Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         Keene Creditors Trust v. Brown & Williamson Tobacco Corp., et al., Case
         no. 606479/97, Supreme Court of New York, New York County (case filed
         12/19/97). Asbestos company seeks reimbursement for damages paid to
         asbestos victims for medical and other relief, which damages allegedly
         are attributable to the tobacco companies.

         Laborers' Local 17 Health Benefit Fund, et al. v. Philip Morris, et
         al., Case No. 98-7944, 2nd Circuit Court of Appeals, State of New York
         (case filed 7/17/97). Health and Welfare Trust Fund seeks injunctive
         relief and economic reimbursement to recover moneys expended by Fund to
         provide medical treatment to its participants and benefactors suffering
         from smoking-related illnesses.

         Local 1199 Home Care Industry Benefit Fund v. Philip Morris, et al.,
         Case No. 606249/97, Supreme Court of New York, New York County (case
         filed 12/4/97). Health and Welfare Trust Fund seeks injunctive relief
         and economic reimbursement to recover moneys expended by Fund to
         provide medical treatment to its participants and beneficiaries
         suffering from smoking-related illnesses.

         Local 1199 National Benefit Fund for Health & Human Services Employees
         v. Philip Morris, et al., Case No. 606241/97, Supreme Court of New
         York, New York County (case filed 12/4/97). Health and Welfare Trust
         Fund seeks injunctive relief and economic reimbursement to recover
         moneys expended by Fund to provide medical treatment to its
         participants and beneficiaries suffering from smoking-related
         illnesses.


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         Local 138, 138A & 138B International Union of Operating Engineers
         Welfare Fund v. Philip Morris, et al., Case No. 122257/97, Supreme
         Court of New York, New York County (case filed 11/25/97). Health and
         Welfare Trust Fund seeks injunctive relief and economic reimbursement
         to recover moneys expended by Fund to provide medical treatment to its
         participants and beneficiaries suffering from smoking-related
         illnesses.

         Local 840 International Brotherhood of Teamsters Health & Insurance
         Fund v. Philip Morris, et al., Case No. 122256/97, Supreme Court of New
         York, New York County (case filed 11/25/97). Health and Welfare Trust
         Fund seeks injunctive relief and economic reimbursement to recover
         moneys expended by Fund to provide medical treatment to its
         participants and beneficiaries suffering from smoking-related
         illnesses.

         Long Island Regional Council of Carpenters Welfare Local 840
         International Brotherhood of Teamsters Health & Insurance Fund v.
         Philip Morris, et al., Case No. 122258/97, Supreme Court of New York,
         New York County (case filed 11/25/97). Health and Welfare Trust Fund
         seeks injunctive relief and economic reimbursement to recover moneys
         expended by Fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

         National Asbestos Workers Medical Fund, et al. v. Philip Morris
         Incorporated, et al., Case No. 98-1492, USDC, Eastern District of New
         York (case filed 3/23/98). Health and Welfare Trust Fund seeks
         injunctive relief and economic reimbursement to recover moneys expended
         by fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

         Puerto Rican ILGWU Health & Welfare Fund v. Philip Morris, et al., Case
         No. 604785-97, Supreme Court of New York, New York County (case filed
         11/25/97). Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         Raymark Industries, Inc. v. Brown & Williamson, et al., Case No.
         98-CV-675, USDC, Eastern District of New York (case filed 5/21/98).
         Asbestos company seeks reimbursement for damages paid to asbestos
         victims for medical and other relief, which damages allegedly are
         attributable to the tobacco companies.

         United Federation of Teachers Welfare Fund, et al. v. Philip Morris, et
         al., Case No. 97-CIV-4676, USDC, Southern District of New York (case
         filed 7/17/97). Health and Welfare Trust Fund seeks injunctive relief
         and economic reimbursement to recover 


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         moneys expended by Fund to provide medical treatment to its
         participants and beneficiaries suffering from smoking-related
         illnesses.

         Steamfitters Local Union No. 420 Welfare Fund, et al. v. Philip Morris,
         Inc, et al., Case No. 97-CV-5344, USDC, Eastern District of
         Pennsylvania (case filed 10/7/97). Health and Welfare Trust Fund seeks
         injunctive relief and economic reimbursement to recover moneys expended
         by Fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

         Rhode Island Laborers' Health & Welfare Fund v. The American Tobacco
         Company, et al., Case No. 97-500L, USDC, District of Rhode Island (case
         filed 10/24/97). Health and Welfare Trust Fund seeks injunctive relief
         and economic reimbursement to recover moneys expended by Fund to
         provide medical treatment to its participants and beneficiaries
         suffering from smoking-related illnesses.

         Steamfitters Local Union No. 614 Health and Welfare Fund v. Philip
         Morris, et al., Case No. 92260-2, Circuit Court for the 30th Judicial
         District at Memphis, State of Tennessee (case filed 1/7/98). Health and
         Welfare Trust Fund seeks injunctive relief and economic reimbursement
         to recover moneys expended by Fund to provide medical treatment to its
         participants and beneficiaries suffering from smoking-related
         illnesses.

         Texas Carpenters Health Benefit Fund, et al. v. Philip Morris, et al.,
         Case No. 1:97C0625, USDC, Eastern District of Texas (case filed
         11/7/97). Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         Utah Laborers' Health and Welfare Trust Fund, et al. v. Philip Morris
         Incorporated, et al., Case No. 2:98CV403C, USDC, District of Utah,
         Central Division (case filed 6/11/98). Health and Welfare Trust Fund
         seeks injunctive relief and economic reimbursement to recover moneys
         expended by Fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

         Association of Washington Public Hospital Districts, et al v. Philip
         Morris Incorporated, et al, Case No. C98-1675, USDC, Western District
         of Washington (case filed 3/17/99). Public Hospital Districts seek
         injunctive relief and economic reimbursement to recover moneys expended
         in providing medical treatment to its patients suffering from
         smoking-related illnesses.

         Northwest Laborers-Employers Health & Security Trust Fund, et al. v.
         Philip Morris, et al., Case No. C97-849-WD, USDC, Western District of
         Washington (case filed 6/26/97). 


                                       12
<PAGE>   13

         Health and Welfare Trust Fund seeks economic reimbursement to recover
         moneys expended by Fund to provide medical treatment to its
         participants and beneficiaries suffering from smoking-related
         illnesses.

         Regence Blueshield, et al. v. Philip Morris Incorporated, et al., Case
         No. C98-559R, USDC, Western District of Washington (case filed
         4/29/98). Blue Cross/Blue Shield plans seek injunctive relief and
         economic reimbursement to recover moneys expended by healthcare plans
         to provide medical treatment to its participants and beneficiaries
         suffering from smoking-related illnesses.

         West Virginia Laborers' Pension Trust Fund v. Philip Morris, et al.,
         Case No. 397-0708, USDC, Southern District of West Virginia (case filed
         8/27/97). Health and Welfare Trust Fund seeks injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to its participants and beneficiaries suffering from
         smoking-related illnesses.

         West Virginia - Ohio Valley Area I.B.E.W., et al. v. Liggett Group
         Inc., et al., Case No. 97-C-2135, USDC, Southern District of West
         Virginia (case filed 9/19/97). Health and Welfare Trust Fund seeks
         injunctive relief and economic reimbursement to recover moneys expended
         by Fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

         Milwaukee Carpenters= District Council Health Fund, et al. v. Philip
         Morris, et al., Case No. 98CV002394, Circuit Court of Wisconsin,
         Milwaukee County (case filed 3/30/98). Health and Welfare Trust Fund
         seeks injunctive relief and economic reimbursement to recover moneys
         expended by Fund to provide medical treatment to its participants and
         beneficiaries suffering from smoking-related illnesses.

III. CLASS ACTION CASES

         Crozier, et al. v. American Tobacco Company, et al., Case No. CV
         96-1508 PR, Circuit Court of Montgomery County, Alabama (case filed
         8/2/96). This taxpayer putative class action seeks reimbursement of
         Medicaid expenses made by the government of the State of Alabama for
         smokers resident in Alabama allegedly injured by tobacco products.

         Hansen, et al. v. The American Tobacco Company, et al., Case No.
         LR-C-96-881, USDC, Eastern District of Arkansas (case filed 4/4/97).
         This "addiction-as-injury" putative class action is brought on behalf
         of plaintiff and all similarly situated allegedly addicted smokers
         resident in Arkansas.

         Brown, et al. v. The American Tobacco Company, et al., Case No. 711400,
         Superior 


                                       13

<PAGE>   14

         Court of California, County of San Diego (case filed 10/1/97). This
         personal injury class action is brought on behalf of plaintiff and all
         similarly situated allegedly injured smokers resident in California.

         Daniels, et al. v. Philip Morris Companies, Inc., et al., Case No.
         719446, Superior Court of California, County of San Diego (case filed
         8/13/98). This personal injury class action is brought on behalf of
         plaintiff and all similarly situated allegedly injured smokers resident
         in California.

         Pechanga Band of Luiseno Mission Indians, et al. v. Philip Morris,
         Inc., et al., Case No. 725419, Superior Court of California, County of
         San Diego (case filed 10/30/98). This personal injury class action is
         brought on behalf of plaintiff tribe and all similarly situated
         American Indian smokers resident in California.

         Smokers for Fairness, LLC, et al. v. The State of California, et al.,
         Case No. 7076751, Superior Court of California, County of San Diego
         (case filed 9/25/98). Plaintiffs bring this putative class action on
         behalf of all similarly situated adult smokers resident in the State of
         California.

         Reed, et al. v. Philip Morris, et al., Case No. 96-05070, Superior
         Court of the District of Columbia (case filed 6/21/96). This
         "addiction-as-injury" putative class action is brought on behalf of
         plaintiff and all similarly situated allegedly addicted smokers
         resident in the District of Columbia.

         Broin, et al. v. Philip Morris, et al., Case No. 91-49738 CA 22,
         Circuit Court, State of Florida, Dade County (case filed 10/31/91).
         This action brought on behalf of all flight attendants that have
         allegedly been injured by exposure to environmental tobacco smoke was
         certified as a class action on December 12, 1994. This case was settled
         with respect to all defendants on October 10, 1997, which settlement
         was finally approved by the court on February 2, 1998. An appeal is
         currently pending.

         Engle, et al. v. R.J. Reynolds, et al., Case No. 94-08273 CA 20,
         Circuit Court, State of Florida, Dade County (case filed 5/5/94). This
         personal injury class action is brought on behalf of plaintiff and all
         similarly situated allegedly injured smokers resident in Florida. The
         case was certified as a class action on October 31, 1994 and is
         currently on trial.

         Peterson, et al. v. The American Tobacco Company, et al., Case No.
         97-0490-02, First Circuit Court of the First Circuit, State of Hawaii
         (case filed 2/6/97). This "addiction-as-injury" putative class action
         is brought on behalf of plaintiff and all similarly situated 

                                       14
<PAGE>   15

         allegedly addicted smokers resident in Hawaii.

         Clay, et al. v. The American Tobacco Company, et al., Case No.
         97-4167-JPG, USDC, Southern District of Illinois (case filed 5/22/97).
         This "addiction-as-injury" putative class action is brought on behalf
         of plaintiff and all similarly situated allegedly addicted smokers
         resident in 34 states.

         Cleary, et al. v. Philip Morris, Inc., et al., Case No. 98 L06427,
         Circuit Court of the State of Illinois, Cook County (case filed
         6/11/98). This personal injury class action is brought on behalf of
         plaintiff and all similarly situated smokers resident in Illinois.

         Norton, et al. v. R.J. Reynolds, et al., Case No. 48-D01-9605-CP-0271,
         Superior Court of Indiana, Madison County (case filed 5/3/96). This
         personal injury class action is brought on behalf of plaintiff and all
         similarly situated injured smokers resident in Indiana.

         Brammer, et al. v. R.J. Reynolds, et al., Case No. 4-97-CV-10461, USDC,
         Southern District of Iowa (case filed 6/30/97). This
         "addiction-as-injury" putative class action is brought on behalf of
         plaintiffs and all similarly situated allegedly addicted smokers
         resident in Iowa.

         Castano, et al. v. The American Tobacco Company, et al., Case No.
         95-30725, USDC, Eastern District of Louisiana (case filed 3/29/94).
         This case was settled by Liggett and Brooke on March 12, 1996.
         Nationwide "addiction-as-injury" class action was decertified by the
         Fifth Circuit in May 1996.

         Granier, et al. v. The American Tobacco Company, et al., USDC, Eastern
         District of Louisiana (case filed 9/29/94). This case currently is
         stayed pursuant to a decision in Castano.

         Young, et al. v. The American Tobacco Company, et al., Case No.
         2:97-CV-03851, Civil District Court, State of Louisiana, Orleans Parish
         (case filed 11/12/97). This personal injury class action is brought on
         behalf of plaintiff and all similarly situated allegedly injured
         smokers resident in Louisiana.

         Richardson, et al. v. Philip Morris, et al., Case No.
         96145050/CL212596, Circuit Court, Baltimore City, Maryland (case filed
         on 5/29/96). This "addiction-as-injury" putative class action is
         brought on behalf of plaintiff and all similarly situated allegedly
         addicted smokers resident in Maryland.

         Baker, et al. v. The American Tobacco Company, et al., Case
         No.97-703444-NP, Circuit 


                                       15
<PAGE>   16
         Court of Michigan, Wayne County (case filed 2/4/97). This personal
         injury putative class action is brought on behalf of plaintiff and all
         similarly situated allegedly injured adult smokers resident in
         Michigan.

         Taylor, Terry, et al. v. The American Tobacco Company, et al., Case No.
         97-715975, Circuit Court of Michigan, Wayne County (case filed
         7/28/97). This personal injury class action is brought on behalf of
         plaintiff and all similarly situated allegedly injured smokers resident
         in Michigan.

         Collier, et al. v. Philip Morris, et al., Case No. 1:98 ov 246RG, USDC,
         Southern District of Mississippi (case filed 6/5/98). This putative
         class action is brought on behalf of all non-smoking policemen and
         seamen employed in the United States who allegedly have been injured by
         exposure to second hand smoke.

         White, Henry Lee, et al. v. Philip Morris, et al., Case No.
         5:97-CV-91BRS, Chancery Court of Mississippi, Jefferson County (case
         filed 4/24/97). This personal injury class action is brought on behalf
         of plaintiff and all similarly situated allegedly injured smokers
         resident in Mississippi.

         Badillo, et al. v. The American Tobacco Company, et al., Case No.
         CV-N-97-573-HDM (RAM), USDC, District of Nevada (case filed 11/4/97).
         This action is brought on behalf of all Nevada casino workers that
         allegedly have been injured by exposure to environmental tobacco smoke.

         DiEnno, Vito and Martin N. Hallnan, et al. v. Liggett Group Inc., et
         al., Case No. CV-S-98-489-DWH (RLH), District Court, Clark County,
         Nevada (case filed 12/22/97). This action is brought on behalf of all
         Nevada casino workers that allegedly have been injured by exposure to
         environmental tobacco smoke.

         Selcer, et al. v. R.J. Reynolds, et al., Case No. CV-S-97-00334-PMP
         (RLH), USDC, District of Nevada (case filed 9/3/97). This personal
         injury class action is brought on behalf of plaintiff and all similarly
         situated allegedly injured smokers resident in Nevada.

         Avallone, et al. v. The American Tobacco Company, et al., Case No.
         MID-L-4883-98, Superior Court of New Jersey, Middlesex County (case
         filed 5/5/98). This personal injury class action is brought on behalf
         of plaintiff and all similarly situated non-smokers allegedly injured
         from exposure to second hand smoke resident in New Jersey.

         Consentino, et al. v. Philip Morris, et al., Case No. L-5135-97,
         Superior Court of New Jersey, Law Division, Middlesex County (case
         filed 5/21/97). This "addiction-as-injury" putative class action is
         brought on behalf of plaintiff and all similarly situated allegedly
         addicted smokers resident in New Jersey.


                                       16
<PAGE>   17
         Piscitello, et al. v. Philip Morris Inc., et al., Case No. 98-CIV-4613,
         Superior Court of New Jersey, Middlesex County (case filed 3/6/98).
         This "addiction-as-injury" class action is brought on behalf of
         plaintiff and all similarly situated allegedly addicted smokers
         resident in New Jersey.

         Tepper and Watkins, et al. v. Philip Morris Inc., et al., Case No.
         BER-L-4983-97-E, Superior Court of New Jersey, Middlesex County (case
         filed 5/28/97). This personal injury putative class action is brought
         on behalf of plaintiff and all similarly situated allegedly injured
         smokers resident in New Jersey.

         Geiger, et al. v. The American Tobacco Company, et al., Index No.
         10657/97, Supreme Court of New York, Queens County (case filed
         1/12/97). This personal injury class action is brought on behalf of
         plaintiff and all similarly situated injured smokers resident in New
         York.

         Nwanze, et al. v. Philip Morris, et al., Case No. 97-CIV-7344, USDC,
         Southern District of New York (case filed 10/17/97). This action is
         brought on behalf of all prisoners nationwide that have allegedly been
         injured by exposure to environmental tobacco smoke.

         Creekmore, Estate of, et al. v. Brown & Williamson Tobacco Corporation,
         et al., Case No. 98 CV 03403, Superior Court of North Carolina,
         Buncombe County (case filed 11/19/98). This personal injury class
         action is brought on behalf of plaintiffs and all similarly situated
         allegedly injured smokers resident in North Carolina.

         Chamberlain, et al. v. The American Tobacco Company, et al., Case No.
         1:96CV2005, USDC, Northern District of Ohio (case filed 8/20/97). This
         "addiction-as-injury" putative class action is brought on behalf of
         plaintiff and all similarly situated allegedly addicted smokers
         resident in Ohio.

         Barnes, et al. v. The American Tobacco Company, et al., Case No.
         96-5903, USDC, Eastern District of Pennsylvania (case filed 8/8/96).
         This "addiction-as-injury" putative class action is brought on behalf
         of plaintiff and all similarly situated allegedly addicted smokers
         resident in Pennsylvania.

         Brown, Rev. Jesse, et al. v. Philip Morris, Inc., et al., Case No.
         98-CV-5518, USDC, Eastern District of Pennsyvania (case filed
         10/22/98). This civil rights putative class action is brought by
         several national African-American organizations, on behalf of all
         African-Americans resident in the United States who have smoked menthol
         cigarettes.

         Sweeney, et al. v. American Tobacco Company, et al., Case No.
         GD98-16226, Court of 


                                       17
<PAGE>   18

         Common Pleas, State of Pennsylvania, Allegheny County (case filed
         10/15/98). This putative class action is brought on behalf of all
         current smokers who began smoking prior to the age of eighteen resident
         in the State of Pennsylvania.

         Aksamit, et al. v. Brown & Williamson, et al., Case No. 6:97-3636-21,
         USDC, District of South Carolina, Greenville Division (case filed
         11/24/97). This personal injury putative class action is brought on
         behalf of plaintiff and all similarly situated allegedly injured
         smokers resident in South Carolina.

         Newborn, et al. v. Brown & Williamson, et al., Case No. 97-2938 GV,
         USDC, Western District of Tennessee (case filed 10/1/97). This personal
         injury class action is brought on behalf of plaintiff and all similarly
         situated allegedly injured smokers resident in Tennessee.

         Mason, et al. v. The American Tobacco Company, et al., Case No.
         7-97CV-293-X, USDC, Northern District of Texas (case filed 12/23/97).
         This nationwide taxpayer putative class action seeks reimbursement of
         Medicaire expenses made by the United States government.

         Herrera, et al. v. The American Tobacco Company, et al., Case No.
         2:98-CV-00126, USDC, District of Utah (case filed 1/28/98). This
         personal injury class action is brought on behalf of plaintiff and all
         similarly situated allegedly injured smokers under the age of nineteen
         [at time of original filing] resident in Utah.

         Jackson, et al. v. Philip Morris, Inc., et al., Case No. 980901634PI,
         3rd Judicial Court of Utah, Salt Lake County (case filed 3/10/98). This
         "addiction-as-injury" class action is brought on behalf of plaintiff
         and all similarly situated allegedly injured smokers resident in Utah.

         Ingle, et al. v. Philip Morris, et al., Case No. 97-C-21-S, Circuit
         Court, State of West Virginia, McDowell County (case filed 2/4/97).
         This personal injury putative class action is brought on behalf of
         plaintiff and all similarly situated allegedly injured smokers resident
         in West Virginia.

         McCune v. The American Tobacco Company, et al., Case No. 97-C-204,
         Circuit Court, State of West Virginia, Kanawha County (case filed
         1/31/97). This "addiction-as-injury" putative class action is brought
         on behalf of plaintiff and all similarly situated allegedly addicted
         smokers resident in West Virginia.

         Parsons, et al. v. Liggett Group Inc., et al., Case No. 98-C-388,
         Circuit Court, State of 


                                       18
<PAGE>   19
         West Virginia, Kanawha County (case filed 4/9/98). This personal injury
         class action is brought on behalf of plaintiff's decedent and all West
         Virginia residents having claims for personal injury arising from
         exposure to both cigarette smoke and asbestos fibers.

         Walker, et al. v. Liggett Group Inc., et al., Case No. 2:97-0102, USDC,
         Southern District of West Virginia (case filed 2/12/97). Nationwide
         class certified and limited fund class action settlement preliminarily
         approved with respect to Liggett and Brooke Group on May 15, 1997.
         Class decertified and preliminary approval of settlement withdrawn by
         order of district court on August 5, 1997, which order currently is on
         appeal to the Fourth Circuit.

         Insolia, et al. v. Philip Morris, et al., Case No. 97-CV-230-J, Circuit
         Court of Wisconsin, Rock County (case filed 4/4/97). This personal
         injury class action is brought on behalf of plaintiff and all similarly
         situated allegedly injured smokers resident in Wisconsin.

         Bowden, et al. v. R.J. Reynolds Tobacco Company, et al., Case No.
         98-0068-L, USDC, Western District of Virginia (case filed 1/6/99). This
         personal injury class action is brought on behalf of plaintiff and
         all similarly situated injured smokers resident in Virginia.

         Fletcher, et al. v. Brooke Group Ltd., Civil Action No. 97-913, Circuit
         Court of Mobile County, Alabama (Case filed 3/19/97). Nationwide class
         of individuals alleging smoking-related claims. The limited fund
         settlement was preliminarily approved by the court in December 1998. A
         hearing on final approval is scheduled for June 3, 1999.

  IV. INDIVIDUAL SMOKER CASES

         Springer v. Liggett Group Inc. and Liggett & Myers, Inc., Case No.
         LR-C-98-428, USDC, Eastern District of Arkansas (case filed 7/19/98).
         Two individuals suing. Liggett only defendant.

         Colfield, et al. v. The American Tobacco Company, et al., Case No. CIV
         S-98-1695, USDC, Eastern District of California (case filed 9/3/98).
         Eleven individuals suing.

         Cook, et al. v. The American Tobacco Company, et al., Case No. CIV.
         S-98-1698, USDC, Eastern District of California (case filed 9/2/98).
         Eight individuals suing.

         Donaldson, et al. v. Raybestos Manhattan, Inc., et al., Case No.998147,
         Superior Court of California, County of San Francisco (case filed
         9/25/98). Two individuals suing.


                                       19
<PAGE>   20

         Ellis v. The American Tobacco Co., et al., Case No. 804002, Superior
         Court of California, County of Orange (case filed 1/13/99). One
         individual suing.

         Guzman, et al. v. Philip Morris Tobacco Company, et al., Case No.
         300200, Superior Court of California, County of San Francisco (case
         filed 12/29/98). Four individuals suing.

         Helt, et al. v. The American Tobacco Company, et al., Case No. CIV
         S-98-1697, USDC, Eastern District of California (case filed 9/3/98).
         Eight individuals suing.

         Robinson, et al. v. Raybestos-Manhattan, Inc., et al., Case No. 996378,
         Superior Court of California, County of San Francisco (case filed
         7/23/98). Two individuals suing.

         Rovai v. Raybestos-Manhattan, et al., Case No. 996380, Superior Court
         of California, County of San Francisco (case filed 7/23/98). One
         individual suing.

         Sellers, et al. v. Raybestos-Manhattan, et al., Case No. 996382,
         Superior Court of California, County of San Francisco (case filed
         7/23/98). Two individuals suing.

         Stern, et al. V. Liggett Group Inc., et al., Case No. M37696, Superior
         Court of California, County of Monterey (case filed 4/28/97). Two
         individuals suing.

         Adams v. R.J. Reynolds, et al., Case No. 97 05442, Circuit Court of the
         17th Judicial Circuit, State of Florida, Broward County (case filed
         4/10/97). Two individuals suing.

         Allman v. Liggett Group Inc., et al., Case No. 97-91348 CICI, Circuit
         Court of the 7th Judicial Circuit, State of Florida, Volusia County
         (case filed 6/2/97). Two individuals suing.

         Altieri v. Philip Morris, et al., Case No. CI 97-4289, Circuit Court of
         the 9th Judicial Circuit, State of Florida, Orange County (cased filed
         8/12/97). One individual suing.

         Armand v. Philip Morris, et al., Case No. 97-31179-CICI, Circuit Court
         of the 7th Judicial Circuit, State of Florida, Volusia County (case
         filed 7/9/97). Two individuals suing.

         Atcheson v. R.J. Reynolds, et al., Case No. 97-31148-CICU, Circuit
         Court of the 7th Judicial Circuit, State of Florida, Volusia County
         (case filed 7/29/97). One individual suing.

         Atkins v. R.J. Reynolds, et al., Case No. CI97-6597, Circuit Court of
         the 9th Judicial 


                                       20
<PAGE>   21

         Circuit, State of Florida, Orange County (case filed 9/16/97). One
         individual suing.

         Bailey, et al. v. Liggett Group Inc., et al., Case No. 97-18056 CA15,
         Circuit Court of the 11th Judicial Circuit, State of Florida, Duval
         County (case filed 8/18/97). Two individuals suing.

         Bartley, et al. v. Brown & Williamson, et al., Case No. 97-11153,
         Circuit Court of the 17th Judicial Circuit, State of Florida, Broward
         County (case filed 6/21/97). Two individuals suing.

         Blair v. R.J. Reynolds, et al., Case No. 97-31177, Circuit Court of the
         7th Judicial Circuit, State of Florida, Volusia County (case filed
         7/29/97). One individual suing.

         Blank v. Philip Morris, et al., Case No. 97-05443, Circuit Court of the
         17th Judicial Circuit, State of Florida, Broward County (case filed
         4/10/97). Two individuals suing.

         Bouchard v. Philip Morris, et al., Case No. 97-31347, Circuit Court of
         the 7th Judicial Circuit, State of Florida, Volusia County (case filed
         6/2/97). Two individuals suing.

         Bronstein, et al. v. Brown & Williamson, et al., Case No. 97-008769,
         Circuit Court of the 17th Judicial Circuit, State of Florida, Broward
         County (case filed 6/10/97). Two individuals suing.

         Brown v. Brown & Williamson, et al., Case No. CI-97-5050, Circuit Court
         of the 9th Judicial Circuit, State of Florida, Orange County (case
         filed 9/16/97). Two individuals suing.

         Burns, et al. v. Liggett Group Inc., et al., Case No. 97-11175-27,
         Circuit Court of the 17th Judicial Circuit, State of Florida, Broward
         County (case filed 4/3/98). One individual suing.

         Clark v. Liggett Group Inc., Case No. 95-3333-CA, Circuit Court of the
         4th Judicial Circuit, State of Florida, Dade County (case filed
         8/18/95). One individual suing. Liggett only defendant.

         Cowart v. Liggett Group Inc, et al., Case No.98-01483CA, Circuit Court
         of the 11th Judicial Circuit, State of Florida, Duval County (case
         filed 3/16/98). One individual suing.

         Davis, et al. v. Liggett Group Inc., et al., Case No. 97-11145, Circuit
         Court of the 17th Judicial Circuit, State of Florida, Broward County
         (case filed 7/21/97). One individual suing.


                                       21
<PAGE>   22

         Davison, et al. v. Brown & Williamson, et al., Case No. 97008776,
         Circuit Court of the 17th Judicial Circuit, State of Florida, Broward
         County (case filed 6/10/97). Two individuals suing.

         De La Torre, et al. v. Brown & Williamson, et al., Case No. 97-11161,
         Circuit Court of the 17th Judicial Circuit, State of Florida, Broward
         County (case filed 7/21/97). One individual suing.

         Dell v. Philip Morris, et al., Case No. 97 1023-CA-10-A, Circuit Court
         of the 18th Judicial Circuit, State of Florida, Seminole County (case
         filed 7/29/97). One individual suing.

         Dick v. Liggett Group Inc., et al., Case No. CI 97-4544, Circuit Court
         of the 9th Judicial Circuit, State of Florida, Orange County (case
         filed 8/21/97). Two individuals suing.

         Dill v. Philip Morris, et al., Case No. 97-05446, Circuit Court of the
         17th Judicial Circuit, State of Florida, Broward County (case filed
         4/10/97). One individual suing.

         Doyle, et al. v. Philip Morris, et al., Case No. 97-627-CA, Circuit
         Court of the 7th Judicial Circuit, State of Florida, Flagler County
         (case filed 9/16/97). Two individuals suing.

         Driscoll v. R.J. Reynolds, et al., Case No. 97 1049-CA-10, Circuit
         Court of the 18th Judicial Circuit, State of Florida, Seminole County
         (case filed 7/29/97). Two individuals suing.

         Duecker v. Liggett Group Inc., Case No. 98-03093 CA, Circuit Court of
         the 4th Judicial Circuit, State of Florida, Duval County (case filed
         7/5/98). One individual suing. Liggett only defendant.

         Eastman v. Brown & Williamson Tobacco Corp., et al., Case No.
         01-98-1348, Circuit Court of the 13th Judicial Circuit, State of
         Florida, Hillsborough County (case filed 3/11/98). One individual
         suing.

         Fischetti v. R.J. Reynolds, et al., Case No. CI 97-9792, Circuit Court
         of the 9th Judicial Circuit, State of Florida, Orange County (case
         filed 11/17/97). One individual suing.

         Flaks, et al. v. Brown & Williamson, et al., Case No. 97-008750,
         Circuit Court of the 17th Judicial Circuit, State of Florida, Broward
         County (case filed 6/10/97). Two individuals suing.

         Garretson, et ux. v. R.J. Reynolds, et al., Case No. 97-32441 CICI,
         Circuit Court of the 7th Judicial Circuit, State of Florida, Volusia
         County (case filed 10/22/96). One individual 


                                       22
<PAGE>   23

         suing.

         Goldberg, et al. v. Liggett Group Inc., et al., Case No. 97-008780,
         Circuit Court of the 17th Judicial Circuit, State of Florida, Broward
         County (case filed 6/10/97). Two individuals suing.

         Gray, et al. v. The American tobacco Co., et al., Case No. 97-21657 CA
         42, Circuit Court of the 11th Judicial Circuit, State of Florida,
         Putnam County (case filed 10/15/97). Two individuals suing.

         Habib v. R.J. Reynolds, et al., Case No. 97-30960 CICI, Circuit Court
         of the 7th Judicial Circuit, State of Florida, Volusia County (case
         filed 7/10/97). One individual suing.

         Halen v. R.J. Reynolds, et al., Case No. CL 96005308, Circuit Court of
         the 15th Judicial Circuit, State of Florida, Palm Beach County (case
         filed 6/19/96). One individual suing.

         Harris, et al. v. Brown & Williamson, et al., Case No. 97-1151, Circuit
         Court of the 17th Judicial Circuit, State of Florida, Broward County
         (case filed 7/21/97). Two individuals suing.

         Hart, et al. v. Brown & Williamson, et al., Case No. 9708781, Circuit
         Court of the 17th Judicial Circuit, State of Florida, Broward County
         (case filed 6/10/97). One individual suing.

         Hayes, et al. v. R.J. Reynolds, et al., Case No. 97-31007, Circuit
         Court of the 7th Judicial Circuit, State of Florida, Volusia County
         (case filed 6/30/97). Two individuals suing.

         Henin v. Philip Morris, et al., Case No. 97-29320 CA 05, Circuit Court
         of the 11th Judicial Circuit, State of Florida, Dade County (case filed
         12/26/97). One individual suing.

         Henning. et al. v. Brown & Williamson, et al., Case No. 97-11159,
         Circuit Court of the 17th Judicial Circuit, State of Florida, Broward
         County (case filed 7/21/97). Two individuals suing.

         Hitchens, et al. v. Brown & Williamson, et al., Case No. 97008783,
         Circuit Court of the 17th Judicial Circuit, State of Florida, Broward
         County (case filed 6/10/97).

         Humpal, et al. v. R.J. Reynolds, et al., Case No. 97-10456 CIDL,
         Circuit Court of the 7th Judicial Circuit, State of Florida, Volusia
         County (case filed 6/30/97). Two individuals suing.


                                       23
<PAGE>   24

         Katz v. Brown & Williamson, et al., Case No. 95-15307-CA-01, USDC,
         Southern District of Florida (case filed 8/3/95). One individual suing.
         Plaintiff has dismissed all defendants except Liggett Group Inc.

         Kaloustian v. Liggett Group Inc., et al., Case No. 95-5498, Circuit
         Court for the 13th Judicial Circuit, State of Florida, Hillsborough
         County (case filed 8/28/95). Two individuals suing.

         Krueger, et al. v. Brown & Williamson, et al., Case No.
         96-1692-CIV-T-24A, USDC, Middle District of Florida (case filed
         8/30/96). Two individuals suing.

         Lappin v. R.J. Reynolds, et al., Case No. 97-31371 CICI, Circuit Court
         of the 7th Judicial Circuit, State of Florida, Volusia County (case
         filed 6/2/97). One individual suing.

         Laschke, et al. v. R.J. Reynolds, et al., Case No. 96-8131-CI-008,
         Circuit Court of the 6th Judicial Circuit, State of Florida, Pinellas
         County (case filed 12/20/96). Two individuals suing.

         Lass v. R.J. Reynolds, et al., Case No. 96-04469, Circuit Court of the
         4th Judicial Circuit, State of Florida, Duval County (case filed
         12/23/96). Two individuals suing.

         Leombruno, et al. v. Philip Morris, et al., Case No. CI 97-4540,
         Circuit Court of the 9th Judicial Circuit, State of Florida, Orange
         County (case filed 9/16/97). Two individuals suing.

         Levine v. R.J. Reynolds, et al., Case No. CL 95-98769 (AH), Circuit
         Court of the 15th Judicial Circuit, State of Florida, Palm Beach County
         (case filed 7/24/96). One individual suing.

         Lobley v. Philip Morris, et al., Case No. 97-1033-CA-10-L, Circuit
         Court of the 18th Judicial Circuit, State of Florida, Seminole County
         (case filed 7/29/97). Two individuals suing.

         Lustig, et al. v. Brown & Williamson Tobacco Co., et al., Case No. 97
         11168, Circuit Court of the 17th Judicial Circuit, State of Florida,
         Broward County (case filed 7/21/97). One individual suing.

         Magliarisi, et al. v. Brown & Williamson, et al., Case No. 97008895,
         Circuit Court of the 17th Judicial Circuit, State of Florida, Broward
         County (case filed 6/11/97). One individual suing.


                                       24
<PAGE>   25

         Manley, et al. v. Liggett Group Inc., et al., Case No. 97-11173-27,
         Circuit Court of the 17th Judicial Circuit, State of Florida, Broward
         County (case filed 4/3/98). Two individuals suing.

         McMahon v. R.J. Reynolds, et al., Case No. G-97-1391, Circuit Court of
         the 10th Judicial Circuit, State of Florida, Polk County (case filed
         4/29/97). Two individuals suing.

         Meagher v. Philip Morris, et al., Case No. CI 97-4543, Circuit Court of
         the 9th Judicial Circuit, State of Florida, Orange County (case filed
         5/22/97). Two individuals suing.

         Meckler, et al. v. Brown & Williamson, et al., Case No. 97-03949-CA,
         Circuit Court of the 4th Judicial Circuit, State of Florida, Duval
         County (case filed 7/10/97). One individual suing.

         Mullin v. Philip Morris, et al., Case No. 95-15287 CA 15, Circuit Court
         of the 11th Judicial Circuit, State of Florida, Dade County (case filed
         11/7/95). One individual suing.

         Mullins v. Philip Morris, et al., Case No. 97-4749-37, Circuit Court of
         the 9th Judicial Circuit, State of Florida, Orange County (case filed
         9/16/97). Two individuals suing.

         O'Rourke v. Liggett Group Inc., et al., Case No. 97-31345-CICI, Circuit
         Court of the 7th Judicial Circuit, State of Florida, Volusia County
         (case filed 6/2/97). One individual suing.

         Perez, et al. v. Brown & Williamson, et al., Case No.
         96-1721-CIV-T-24B, USDC, Middle District of Florida (case filed
         8/20/96). One individual suing.

         Phillips v. R.J. Reynolds, et al., Case No. 97-31278, Circuit Court of
         the 7th Judicial Circuit, State of Florida, Volusia County (case filed
         5/27/97). One individual suing.

         Pipolo v. Philip Morris, et al., Case No. 97-05448, Circuit Court of
         the 17th Judicial Circuit, State of Florida, Broward County (case filed
         4/10/97). Two individuals suing.

         Poythress v. R.J. Reynolds, et al., Case No. 97-30844, Circuit Court of
         the 7th Judicial Circuit, State of Florida, Volusia County (case filed
         5/5/97). One individual suing.

         Rauch, et al. v. Brown & Williamson, et al., Case No. 97-11144, Circuit
         Court of the 17th Judicial Circuit, State of Florida, Broward County
         (case filed 7/21/97). Two individuals suing.


                                       25
<PAGE>   26

         Rawls, et al. v. Liggett Group Inc., et al., Case No. 97-01354 CA,
         Circuit Court of the 4th Judicial Circuit, State of Florida, Duval
         County (case filed 3/6/97). One individual suing.

         Reilly, et al. v. Brown & Williamson, et al., Case No. 97-2468-CA,
         Circuit Court of the 5th Judicial Circuit, State of Florida, Lake
         County (case filed 10/22/97). Two individuals suing.

         Rix v. R.J. Reynolds, et al., Case No. 96-1778 CA, Circuit Court of the
         4th Judicial Circuit, State of Florida, Duval County (case filed
         4/29/96). One individual suing.

         Shaw, et al. v. Brown & Williamson, et al., Case No. 97-008755, Circuit
         Court of the 17th Judicial Circuit, State of Florida, Broward County
         (case filed 6/10/97). Two individuals suing.

         Shira v. Philip Morris, et al., Case No. CI 97-4576, Circuit Court of
         the 9th Judicial Circuit, State of Florida, Orange County (case filed
         5/30/97). Two individuals suing.

         Spotts v. R.J. Reynolds, et al., Case No. 97-31373 CICI, Circuit Court
         of the 4th Judicial Circuit, State of Florida, Volusia County (case
         filed 9/16/97). One individual suing.

         Stafford v. Brown & Williamson, et al., Case No. 97-7732-CI-019,
         Circuit Court of the 6th Judicial Circuit, State of Florida, Pinellas
         County (case filed 11/14/97). One individual suing.

         Stewart v. R.J. Reynolds, et al., Case No. 97 2025 CA, Circuit Court of
         the 5th Judicial Circuit, State of Florida, Lake County (case filed
         9/16/97). Two individuals suing.

         Strickland, et al. v. The American Tobacco Company, et al., Case No.
         98-00764, Circuit Court of the 11th Judicial Circuit, State of Florida,
         Dade County (case filed 1/8/98). Two individuals suing.

         Strohmetz v. Philip Morris, et al., Case No. 98-03787 CA, Circuit Court
         of the 4th Judicial Circuit, State of Florida, Duval County (case filed
         7/16/98). One individual suing.

         Swank-Reich v. Brown & Williamson, et al., Case No. 97008782, Circuit
         Court of the 17th Judicial Circuit, State of Florida, Broward County
         (case filed 6/10/97). One individual suing.


                                       26

<PAGE>   27

         Thomson, Barry, v. R.J. Reynolds, et al., Case No. 97-400-CA, Circuit
         Court of the 7th Judicial Circuit, State of Florida, Flagler County
         (case filed 9/2/97). One individual suing.

         Thomson, Eileen, et al. v. Brown & Williamson, et al., Case No.
         97-11170, Circuit Court of the 17th Judicial Circuit, State of Florida,
         Broward County (case filed 7/21/97). One individual suing.

         Uffner v. Philip Morris, et al., Case No. 18142, Circuit Court of the
         17th Judicial Circuit, State of Florida, Broward County (case filed
         12/31/96). Two individuals suing.

         Ventura v. R.J. Reynolds Tobacco Co., et al., Case No. 97-27024 CA
         (09), Circuit Court of the 11th Judicial Circuit, State of Florida,
         Dade County (case filed 11/26/97). One individual suing.

         Washington, et al. v. Philip Morris, et al., Case No. 97-10575 CIDL,
         Circuit Court of the 7th Judicial Circuit, State of Florida, Volusia
         County (case filed 9/16/97). Two individuals suing.

         Weiffenbach, et ux. v. Philip Morris, et al., Case No.
         96-1690-CIV-T-24C, USDC, Middle District of Florida (case filed
         8/30/96). Two individuals suing.

         Wisch v. Liggett Group Inc., et al., Case No. 97-008759, Circuit Court
         of the 17th Judicial Circuit, State of Florida, Broward County (case
         filed 6/10/97). One individual suing.

         Young v. Brown & Williamson, et al., Case No. 96-03566, Circuit Court
         of the 4th Judicial Circuit, State of Florida, Duval County (case filed
         11/30/95). One individual suing.

         Brown-Jones v. The American Tobacco Co., et al., Case No. 98-RCCV-28,
         Superior Court of Georgia, Richmond County (case filed 1/13/98). Two
         individuals suing.

         Daley, et al. v. American Brands, Inc., et al., Case No. 97L07963,
         USDC, Northern District of Illinois (case filed 8/13/97). 17
         individuals suing.

         Rogers v. R.J. Reynolds, et al., Case No. 49 D 02-9301-CT-0008,
         Superior Court of Indiana, Marion County (case filed 3/7/97). Two
         individuals suing.

         Sumpter v. The American Tobacco Co., et al., Case No. IP98-0401-C-M/G,
         USDC, District of Indiana, Marion County (case filed 2/26/98). 15
         individuals suing.

         Gronberg, et al. v. Liggett & Myers, et al., Case No. LA-CV-080487,
         District Court, State 


                                       27
<PAGE>   28

         of Iowa, Black Hawk County (case filed 3/30/98). Two individuals suing.

         Kobold, et al. v. BAT Industries, et al., Case No. CL-77551, District
         Court, State of Iowa, Polk County (case filed 9/15/98). Two individuals
         suing.

         Badon, et ux. v. RJR Nabisco Inc., et al., Case No. 10-13653, USDC,
         Western District of Louisiana (case filed 5/24/94). Six individuals
         suing.

         Bird, et al. v. The American Tobacco Co., et al., Case No. 507-532,
         24th Judicial District Court, State of Louisiana, Jefferson Parish
         (case filed 4/10/97). Four individuals suing.

         Brakel, et al. v. The American Tobacco Co., et al., Case No.
         96-13672-D, USDC, Eastern District of Louisiana (case filed 8/30/96).
         Seven individuals suing.

         Hebert, et al. v. United States Tobacco, et al., Case No. 96-2281, 14th
         Judicial District Court, State of Louisiana, Calcasieu Parish (case
         filed 5/8/96). Two individuals suing.

         Higgins, et al. v. Liggett Group Inc., et al., Case No. 96-2205, USDC,
         Eastern District of Louisiana (case filed 6/1/96). One individual
         suing.

         Jackson v. Brown & Williamson Tobacco Corp., et al., Case No.
         97-441-C-MI, USDC, Middle District of Louisiana (case filed 7/3/97).
         One individual suing.

         Kennon v. Brown & Williamson, et al., Case No. 98-586, USDC, Middle
         District of Louisiana (case filed 12/5/97). One individual suing.

         Oser v. The American Tobacco Co., et al., Case No. 97-9293, Civil
         District of the Judicial District Court, State of Louisiana, Orleans
         Parish (case filed 5/27/97). One individual suing.

         Pitre, et al. v. R.J. Reynolds , et al., Case No. 97 CA 0059, 19th
         Judicial District Court, State of Louisiana, East Baton Rouge Parish
         (case filed 8/7/92). Five individuals suing.

         Racca, et al. v. R.H. Reynolds, et al., Case No. 10-14999, 38th
         Judicial District Court, State of Louisiana, Cameron Parish (case filed
         7/16/98). Eleven individuals suing.

         Bakoian, Estate of Myda v. R.J. Reynolds, et al., Case No. 98-3737,
         Superior Court of Massachusetts, Middlesex County (case filed 6/22/98).
         One individual suing.

         Bohl v. R.J. Reynolds Tobacco Co., et al., Case No. 98-6195, Superior
         Court of Massachusetts, Middlesex County (case filed 12/18/98). One
         individual suing.


                                       28
<PAGE>   29

         Brandano v. The Tobacco Institute, Inc., et al., Superior Court of
         Massachusetts, Middlesex County (case filed 8/25/98). One individual
         suing.

         Cameron v. The Tobacco Institute, Inc., et al., Case No. 98-4960,
         Superior Court of Massachusetts, Middlesex County (case filed 8/3/98).
         One individual suing.

         Carmichael-Foley v. Lowney, et al., Case No. 98-3694, Superior Court of
         Massachusetts, Middlesex County (case filed 7/17/98). One individual
         suing.

         Curtis v. R.J. Reynolds Tobacco Co., et al., Case No. 98-4488, Superior
         Court of Massachusetts, Middlesex County (case filed 8/27/98). One
         individual suing.

         Feeney v. R.J. Reynolds Tobacco Co., et al., Case No. 98-4241, Superior
         Court of Massachusetts, Middlesex County (case filed 7/15/98). One
         individual suing.

         Francis, Estate of Ralph v. The Tobacco Institute, Inc., et al., Case
         No. 98-4963, Superior Court of Massachusetts, Middlesex County (case
         filed 8/25/98). One individual suing.

         Gordon v. R.J. Reynolds Tobacco Co., et al., Case No. 98-5417, Superior
         Court of Massachusetts, Middlesex County (case filed 8/10/98). One
         individual suing.

         Harb v. The Tobacco Institute, Inc., et al., Case No. 98-597, Superior
         Court of Massachusetts, Middlesex County (case filed 9/10/98). One
         individual suing.

         Hiscock v. R.J. Reynolds Tobacco Co., et al., Case No.98-446, Superior
         Court of Massachusetts, Middlesex County (case filed 7/15/98). One
         individual suing.

         Jones v. The Tobacco Institute, Inc., et al., Case No. 98-4940,
         Superior Court of Massachusetts, Middlesex County (case filed 8/1/98).
         One individual suing.

         Maienza v. the Tobacco Institute, Inc., et al., Case No. 98-4888,
         Superior Court of Massachusetts, Middlesex County (case filed 8/25/98).
         Two individuals suing.

         McKenney, et al. v. R.J. Reynolds Tobacco Co., et al., Case No.
         98-3910, Superior Court of Massachusetts, Middlesex County (case filed
         7/27/98). One individual suing.

         Mulcahy v. The Tobacco Institute, Inc., et al., Case No. 98-5208,
         Superior Court of Massachusetts, Middlesex County (case filed 9/5/98).
         One individual suing.

         Reedy, Estate of Marie, et al. v. R.J. Reynolds Tobacco Co., et al.,
         Case No. 98-5056, Superior Court of Massachusetts, Middlesex County
         (case filed 8/13/98). One individual suing.


                                       29
<PAGE>   30

         Semprucci v. R.J. Reynolds Tobacco Co., et al., Case No. 98-6268,
         Superior Court of Massachusetts, Middlesex County (case filed
         12/21/98). One individual suing.

         Tenerillo v. R.J. Reynolds Tobacco Co., et al., Case No. 98-4214,
         Superior Court of Massachusetts, Middlesex County (case filed 7/14/98).
         One individual suing.

         Varghesse v. R.J. Reynolds Tobacco Co., et al., Case No. 98-6124,
         Superior Court of Massachusetts, Middlesex County (case filed
         12/17/98). One individual suing.

         Varney v. R.J. Reynolds Tobacco Co., et al., Case No. 98-5835, Superior
         Court of Massachusetts, Middlesex County (case filed 10/27/98). One
         individual suing.

         Wajda v. R.J. Reynolds Tobacco Co., et al., Case No. 98-4959, Superior
         Court of Massachusetts, Middlesex County (case filed 7/17/98). One
         individual suing.

         Watt v. Liggett Group Inc., et al., Case No. 98-5499, USDC, District of
         Massachusetts (case filed 8/18/98). One individual suing.

         Whiting v. Liggett Group, Inc., et al., Case No. 98-5026, Superior
         Court of Massachusetts, Middlesex County (case filed 9/4/98). One
         individual suing.

         Woods, Estate of Helen v. The Tobacco Institute, Inc., et al., Case No.
         98-5721, Superior Court of Massachusetts, Middlesex County (case filed
         11/18/98). One individual suing.

         Woods, Joseph v. The Tobacco Institute, Inc., et al., Case No. 98-5723,
         Superior Court of Massachusetts, Middlesex County (case filed
         11/18/98). One individual suing.

         Blythe v. Rapid American Corporation, et al., Case No. CI 96-0080-AS,
         Circuit Court, State of Mississippi, Jackson County (case filed
         9/23/96). One individual suing.

         Butler, Estate of Burl v. Philip Morris, et al., Case No. 94-5-53,
         Circuit Court of the 2nd Judicial District, State of Mississippi, Jones
         County (case filed 5/12/94). One individual suing.

         Evans v. Philip Morris, et al., Case No. 97-0027, Circuit Court of the
         1st Judicial District, State of Mississippi, Jasper County (case filed
         6/10/97). One individual suing.

         Rose v. R.J. Reynolds, et al., Case No. 2:98 CV 132, USDC, Northern
         District of Mississippi (case filed 7/30/98). One individual suing.

         Gatlin v. The American Tobacco Co., et al., Case No. 982-10021, Circuit
         Court, State of 


                                       30
<PAGE>   31

         Missouri, City of St. Louis (case filed 1/19/99). One individual suing.

         Murphy v. The American Tobacco Co., et al., Case No. CV-S-98-00021-HDM
         (RJJ), USDC, Southern District of Nevada (case filed 1/6/98). Liggett
         has not yet been served. One individual suing.

         Haines (etc.) V. Liggett Group Inc., et al., Case No. C 6568-96B, USDC,
         District of New Jersey (case filed 2/2/94). One individual suing.

         Altman, et al. v. Fortune Brands, Inc., et al., Case No. 97-123521,
         Supreme Court of New York, New York County (case filed 12/16/97). Seven
         individuals suing.

         Anderson, et al. v. Fortune Brands, Inc., et al., Case No. 42821-97,
         Supreme Court of New York, Kings County (case filed 11/13/97). Six
         individuals suing.

         Arnett, et al. v. The American Tobacco Co., et al., Case No. 109416/98,
         Supreme Court of New York, New York County (case filed 5/29/98). Nine
         individuals suing.

         Bellows, et al. v. The American Tobacco Co., et al., Case No.
         122518/97, Supreme Court of New York, New York County (case filed
         11/26/97). Five individuals suing.

         Brand, et al. v. Philip Morris Inc., et al., Case No. 29017/98, Supreme
         Court of New York, Kings County (case filed 12/21/98). Two individuals
         suing.

         Caiazzo, et al. v. The American Tobacco Co., et al., Case No. 13213/97,
         Supreme Court of New York, Richmond County (case filed 10/27/97). Six
         individuals suing.

         Cameron v. The American Tobacco Co., et al., Case No. 019125/97,
         Supreme Court of New York, Nassau County (case filed 7/18/97). Five
         individuals suing.

         Canaan v. Philip Morris Inc., et al., Case No. 105250/98, Supreme Court
         of New York, New York County (case filed 3/24/98). One individual
         suing.

         Carll, et al. v. The American Tobacco Co., et al., Case No. 112444/97,
         Supreme Court of New York, New York County (case filed 8/12/97). Five
         individuals suing.

         Cavanagh, et al. v. The American Tobacco Co., et al., Case No.
         11533/97, Supreme Court of New York, Richmond County (case filed
         4/23/97). Two individuals suing.

         Collins, et al. v. The American Tobacco Co., et al., Case No. 08322/97,
         Supreme Court of New York, Westchester County (case filed 7/2/97). Nine
         individuals suing.


                                       31
<PAGE>   32

         Condon, et al. v. The American Tobacco Co., et al., Case No. 108902/97,
         Supreme Court of New York, New York County (case filed 2/4/97). Seven
         individuals suing.

         Crane, et al. v. The American Tobacco Co., et al., Case No. 106202-97,
         USDC, Southern District of New York (case filed 4/4/97). Four
         individuals suing.

         Creech, et al. v. The American Tobacco Co., et al., Case No. 106202-97,
         Supreme Court of New York, Richmond County (case filed 1/14/97). Four
         individuals suing.

         Cresser, et al. v. The American Tobacco Co., et al., Case No. 36009/96,
         Supreme Court of New York, Kings County (case filed 10/4/96). Two
         individuals suing.

         Da Silva, et al. v. The American Tobacco Co., et al., Case
         No. 106095/97, Supreme Court of New York, New York County (case filed
         1/14/97). Six individuals suing.

         Domeracki v. Philip Morris, et al., Case No. 98/6859, Supreme Court of
         New York, Erie County (case filed 8/3/98). One individual suing.

         Dougherty, et al. v. The American Tobacco Co., et al., Case No.
         97-09768, Supreme Court of New York, Suffolk County (case filed
         4/18/97). Two individuals suing.

         Dzak, et al. v. The American Tobacco Co., et al., Case No. 26283/96,
         Supreme Court of New York, Queens County (case filed 12/2/96). Five
         individuals suing.

         Evans, et al. v. The American Tobacco Co., et al., Case No. 28926/96,
         Supreme Court of New York, Kings County (case filed 8/23/96). Two
         individuals suing.

         Fink, et al. v. The American Tobacco Co., et al., Case No. 110336/97
         Supreme Court of New York, New York County (case filed 4/25/97). Six
         individuals suing.

         Golden, et al. v. The American Tobacco Co., et al., Case No. 112445/97,
         Supreme Court of New York, New York County (case filed 8/11/97). Six
         individuals suing.

         Greco, et al. v. The American Tobacco Co., et al., Case No. 15514-97,
         Supreme Court of New York, Queens County (case filed 7/18/97). Three
         individuals suing.

         Gruder, et al. v. Fortune Brands, Inc., et al., Case No. 48487/97,
         Supreme Court of New York, New York County (case filed 12/8/97). Four
         individuals.

         Guilloteau, et al. v. The American Tobacco Co., et al., Case No.
         46398/97, Supreme Court of New York, Kings County (case filed
         11/26/97). Four individuals suing.


                                       32
<PAGE>   33

         Hansen, et al. v. the American Tobacco Co., et al., Case No. 97-26291,
         Supreme Court of New York, Suffolk County (case filed 4/12/97). Six
         individuals suing.

         Hellen, et al. v. The American Tobacco Co., et al., Case No. 28927/96,
         Supreme Court of New York, Kings County (case filed 8/23/96). Two
         individuals suing.

         Inzerilla, et al. v. The American Tobacco Co., et al., Case No.
         11754/96, Supreme Court of New York, Queens County (case filed
         7/16/96). Two individuals suing.

         Jaust, et al. v. The American Tobacco Co., et al., Case No. 116249/97,
         Supreme Court of New York, New York County (case filed 10/14/97). Ten
         individuals suing.

         Juliano, et al. v. The American Tobacco Co., et al., Case No. 12470/97,
         Supreme Court of New York, Richmond County (case filed 8/12/96). Four
         individuals suing.

         Keenan, et al. v. The American Tobacco Co., et al., Case No. 116545-97,
         Supreme Court of New York, New York County (case filed 10/6/97). Eight
         individuals suing.

         Kestenbaum, et al. v. The American Tobacco Co., et al., Case No.
         109350/97, Supreme Court of New York, New York County (case filed
         6/4/97). Eight individuals suing.

         Knutsen, et al. v. The American Tobacco Co., et al., Case No. 36860/96,
         Supreme Court of New York, Kings County (case filed 4/25/97). Two
         individuals suing.

         Kotlyar, et al. v. the American Tobacco Co., et al., Case No. 28103/97,
         Supreme Court of New York, Queens County (case filed 11/26/97). Five
         individuals suing.

         Kristich, et al. v. The American Tobacco Co., et al., Case No.
         96-29078, Supreme Court of New York, Suffolk County (case filed
         10/12/97). Two individuals suing.

         Krochtengel v. The American Tobacco Co., et al., Case No. 24663/98,
         Supreme Court of New York, Kings County (case filed 7/15/98). One
         individual suing.

         Labroila, et al. v. the American Tobacco Co., et al., Case No.
         97-12855, Supreme Court of New York, Suffolk County (case filed
         7/20/97). Four individuals suing.

         Lehman, et al. v. The American Tobacco Co., et al., Case No. 112446/97,
         Supreme Court of New York, New York County (case filed 8/11/97). One
         individual suing.

         Leibstein, et al. v. The American Tobacco Co., et al., Case No.
         97-019145, Supreme 


                                       33
<PAGE>   34

         Court of New York, Nassau County (case filed 7/25/97). Six individuals
         suing.

         Leiderman, et al. v. The American Tobacco Co., et al., Case No.
         22691/97, Supreme Court of New York, Kings County (case filed 7/23/97).
         Three individuals suing.

         Lennon, et al. v. The American Tobacco Co., et al., Case No. 120503/97,
         Supreme Court of New York, New York County (case filed 11/19/97). Seven
         individuals suing.

         Le Paw v. B.A.T. Industries, et al., Case No. 17695-96, USDC, Southern
         District of New York (case filed 8/14/96). Four individuals suing.

         Levinson, et al. v. The American Tobacco Co., et al., Case No.
         13162/97, Supreme Court of New York, Kings County (case filed 4/17/97).
         Seven individuals suing.

         Lien, et al. v. The American Tobacco Co., et al., Case No. 97-9309,
         Supreme Court of New York, Suffolk County (case filed 4/28/97). Two
         individuals suing.

         Litke, et al. v. The American Tobacco Co., et al., Case No. 15739/97,
         Supreme Court of New York, Kings County (case filed 5/1/97). Five
         individuals suing.

         Lohn v. Liggett Group Inc., et al., Case No. 105249/98, Supreme Court
         of New York, New York County (case filed 3/26/98). One individual
         suing.

         Lombardo, et al. v. The American Tobacco Co., et al., Case No.
         16765/97, Supreme Court of New York, Nassau County (case filed 6/6/97).
         Five individuals suing.

         Long, et al. v. The American Tobacco Co., et al., Case No. 22574-97,
         Supreme Court of New York, Bronx County (case filed 10/22/97). Four
         individuals suing.

         Lopardo, et al. v. The American Tobacco Co., et al., Case No.
         027182/97, Supreme Court of New York, Nassau County (case filed
         10/27/97). Six individuals suing.

         Lucca, et al. v. The American Tobacco Co., et al., Case No. 3583/97,
         Supreme Court of New York, Kings County (case filed 1/27/97). Two
         individuals suing.

         Lynch, et al. V. The American Tobacco Co., et al., Case No. 117244/97,
         Supreme Court of New York, New York County (case filed 10/22/97). Five
         individuals suing.

         Magnus v. Fortune Brands, Inc., et al., Case No. CV-98-3441, USDC,
         Eastern District of New York (case filed 5/6/98). Three individuals
         suing.


                                       34
<PAGE>   35

         Maisonet, et al. v. The American Tobacco Co., et al., Case No.
         17289/97, Supreme Court of New York, Kings County (case filed 5/20/97).
         Three individuals suing.

         Margolin, et al. v. The American Tobacco Co., et al., Case No.
         120762/96, Supreme Court of New York, New York County (case filed
         11/22/96). One individual suing.

         Martin, et al. v. The American Tobacco Co., et al., Case No. 15982-97,
         Supreme Court of New York, Queens County (case filed 7/18/97). Three
         individuals suing.

         McGuinness, et al. v. The American Tobacco Co., et al., Case No.
         112447/97, Supreme Court of New York, New York County (case filed
         7/28/97). Six individuals suing.

         McLane, et al. v. The American Tobacco Co., et al., Case No. 11620/97,
         Supreme Court of New York, Richmond County (case filed 5/13/97). Four
         individuals suing.

         Mednick, et al. v. The American Tobacco Co., et al., Case No.
         29140/1997, Supreme Court of New York, Kings County (case filed
         9/19/97). Eight individuals suing.

         Mishk, et al. v. The American Tobacco Co., et al., Case No. 108036/97,
         Supreme Court of New York, New York County (case filed May 1, 1997).
         Five individuals suing.

         Morey v. Philip Morris, et al., Case No. I1998/9921, Supreme Court of
         New York, Erie County (case filed 10/30/98). Two individuals suing.

         Newell, et al. v. The American Tobacco Co., et al., Case No. 97-25155,
         Supreme Court of New York, New York County (case filed 10/3/97). Six
         individuals suing.

         Nociforo, et al. v. The American Tobacco Co., et al., Case No.
         96-16324, Supreme Court of New York, Suffolk County (case filed
         7/12/96). One individual suing.

         O'Hara, et al. v. The American Tobacco Co., et al., Case No. 103095/98,
         Supreme Court of New York, New York County (case filed 2/23/98). Two
         individuals suing.

         Ornstein v. Philip Morris, et al., Case No. 117548/97, Supreme Court of
         New York, New York County (case filed 9/29/97). One individual suing.

         Perez, et al. v. The American Tobacco Co., et al., Case No. 26347/97,
         Supreme Court of New York, Kings County (case filed 8/26/97). Seven
         individuals suing.

         Perri, et al. v. the American Tobacco Co., et al., Case No. 029554/97,
         Supreme Court of New York, Nassau County (case filed 11/24/97). Six
         individuals suing.


                                       35
<PAGE>   36

         Piccione, et al. v. The American Tobacco Co., et al., Case No.
         34371/97, Supreme Court of New York, Kings County (case filed
         10/27/97). Five individuals suing.

         Portnoy, et al. v. The American Tobacco Co., et al., Case No. 16323/96,
         Supreme Court of New York, Suffolk County (case filed 7/16/96). Two
         individuals suing.

         Reitano, et al. v. The American Tobacco Co., et al., Case No. 28930/96,
         Supreme Court of New York, Kings County (case filed 8/22/96). One
         individual suing.

         Rico, et al. v. The American Tobacco CompaState of New York, et al.,
         Case No. 120693/98, Supreme Court of New York, New York County (case
         filed 11/16/98). Nine individuals suing.

         Rinaldi, et al. v. The American Tobacco Co., et al., Case No. 48021/96,
         Supreme Court of New York, Kings County (case filed 12/11/96). Five
         individuals suing.

         Rose, et al. v. The American Tobacco Co., et al., Case No. 122131/96,
         Supreme Court of New York, New York County (case filed 12/18/96). Eight
         individuals suing.

         Roseff v. The American Tobacco Co., et al., Case No. 123143/97, Supreme
         Court of New York, New York County (case filed 12/10/97). One
         individual suing.

         Rubinobitz, et al. v. The American Tobacco Co., et al., Case No.
         15717/97, Supreme Court of New York, Nassau County (case filed
         5/28/97). Five individuals suing.

         Schulhoff, et al. v. The American Tobacco Co., et al., Case No.
         23737-97, Supreme Court of New York, Queens County (case filed
         11/21/97). Six individuals suing.

         Schwartz, Irwin v. The American Tobacco Co., et al., Case No. 14841/97,
         Supreme Court of New York, Nassau County (case filed 5/19/97). One
         individual suing.

         Schwartz, Pearl v. The American Tobacco Co., et al., Case No. 47239/96,
         Supreme Court of New York, Kings County (case filed 12/2/96). One
         individual suing.

         Senzer, et al. v. The American Tobacco Co., et al., Case No. 11609/97,
         Supreme Court of New York, Queens County (case filed 5/13/97). Eight
         individuals suing.

         Shapiro, et al. v. The American Tobacco Co., et al., Case No.
         111179/97, Supreme Court of New York, New York County (case filed
         7/21/96). Four individuals suing.

         Siegel, et al. v. The American Tobacco Co., et al., Case No. 36857/96,
         Supreme Court of 


                                       36
<PAGE>   37

         New York, Kings County (case filed 10/8/96). Two individuals suing.

         Smith, et al. v. The American Tobacco Co., et al., Case No. 020525/97,
         Supreme Court of New York, Queens County (case filed 9/19/97). Eight
         individuals suing.

         Sola, et al. v. The American Tobacco Co., et al., Case No. 18205/96,
         Supreme Court of New York, Bronx County (case filed 7/16/96). Two
         individuals suing.

         Sprung, et al. v. The American Tobacco Co., et al., Case No. 16654/97,
         Supreme Court of New York, Kings County (case filed 5/14/97). Ten
         individuals suing.

         Standish, et al. v. The American Tobacco Co., et al., Case No.
         18418-97, Supreme Court of New York, Bronx County (case filed 7/28/97).
         Five individuals suing.

         Valentin, et al. v. Fortune Brands, Inc., et al., Case No. 019539/97,
         Supreme Court of New York, Queens County (case filed 9/16/97). Seven
         individuals suing.

         Walgreen, et al. v. The American Tobacco, et al., Case No. 109351/97,
         Supreme Court of New York, New York County (case filed 5/23/97). Eight
         individuals suing.

         Werner, et al. v. Fortune Brands, Inc., et al., Case No. 029071-97,
         Supreme Court of New York, Queens County (case filed 12/12/97). Four
         individuals suing.

         Zarudsky, et al. v. The American Tobacco Co., et al., Case No.
         15773-97, Supreme Court of New York, New York County (case filed
         5/28/97). Six individuals suing.

         Zimmerman, et al. v. The American Tobacco Co., et al., Supreme Court of
         New York, Queens County (case filed 1997).

         Zuzalski, et al. v. Brown & Williamson, et al., Case No. 001378/97,
         Supreme Court of New York, Queens County (case filed 4/3/97). Seven
         individuals suing.

         Tompkin, et al. v. American Brands, et al., Case No. 5:94 CV 1302,
         USDC, Northern District of Ohio (case filed 7/25/94). One individual
         suing.

         Hise, et al. v. Philip Morris, et al., Case No. 98 cv 947 C (E), USDC,
         Northern District of Oklahoma (case filed 12/15/98). Two individuals
         suing. Price-fixing action concerning price increases resulting from
         the M.S.A.

         Hall v. R.J. Reynolds Tobacco Co., et al., Case No. 4:97-cv-01723,
         USDC, Middle District of Pennsylvania (case filed 2/18/98). One
         individual suing.


                                       37
<PAGE>   38

         Tantum v. American Tobacco Co., et al., Case No. 3762, Court of Common
         Pleas, State of Pennsylvania, Philadelphia County (case filed 1/26/99).
         Two individuals suing.

         Brown v. Brown & Williamson Tobacco Corp., et al., Case No. 98-5447,
         Superior Court of Rhode Island (case filed 10/30/98). One individual
         suing.

         Nicolo v. Philip Morris, et al., Case No. 96-528 B, USDC, District of
         Rhode Island (case filed 9/24/96). One individual suing.

         Labelle v. Brown & Williamson Tobacco Corp., et al., Case No.
         2-98-1879-23, USDC, District of South Carolina (case filed 11/4/98).
         One individual suing.

         Little v. Brown & Williamson, et al., Case No. 98-CD-10-2156, USDC,
         District of South Carolina (case filed 6/26/98). Two individuals suing.

         Perry, et al. v. Brown & Williamson, et al., Case No. 2-473-95, Circuit
         Court, State of Tennessee, Knox County (case filed 7/20/95). One
         individual suing.

         Adams v. Brown & Williamson, et al., Case No. 96-17502, District Court
         of the 164th Judicial District, State of Texas, Harris County (case
         filed 4/30/96). One individual suing.

         Bush, et al. v. Philip Morris, et al., Case No. 597CV180, USDC, Eastern
         District of Texas (case filed 9/22/97). Two individuals suing. This
         case currently is stayed until 5/10/99.

         Cole, et al. v. The Tobacco Institute, et al., Case No. 1:97CV0256,
         USDC, Eastern District of Texas (case filed 5/12/97). Two individuals
         suing.

         Colunga v. American Brands, Inc., et al., Case No. C-97-265, USDC,
         Southern District of Texas (case filed 4/17/97). One individual suing.

         Dieste v. Philip Morris, et al., Case No.597CV117, USDC, Eastern
         District of Texas (case filed 11/3/97). Two individuals suing.

         Hale, et al. v. American Brands, Inc., et al., Case No. C-6568-96B,
         District Court of the 93rd Judicial District, State of Texas, Hidalgo
         County (case filed 1/30/97). One individual suing.

         Hamilton, et al. v. BGLS, Inc., et al., Case No. C 70609 6 D, USDC,
         Southern District of 


                                       38
<PAGE>   39

         Texas (case filed 2/26/97). Five individuals suing.

         Luna v. American Brands, et al., Case No. 96-5654-H, USDC, Southern
         District of Texas (case filed 2/18/97). One individual suing.

         McLean, et al. v. Philip Morris, et al., Case No. 2-96-CV-167, USDC,
         Eastern District of Texas (case filed 8/30/96). Three individuals
         suing.

         Mireles v. American Brands, Inc., et al., Case No. 966143A, District
         Court of the 28th Judicial District, State of Texas, Nueces County
         (case filed 2/14/97). One individual suing.

         Misell, et al. v. American Brands, et al., Case No. 96-6287-H, District
         Court of the 347th Judicial District, State of Texas, Nueces County
         (case filed 1/3/97). Four individuals suing.

         Ramirez v. American Brands, Inc., et al., Case No. M-97-050, USDC,
         Southern District of Texas (case filed 12/23/96). One individual suing.

         Sanchez v. American Brands, et al., Case No. 97-04-35562, USDC,
         Southern District of Texas (case filed 7/22/97). Two individuals suing.

         Thompson, et al. v. Brown & Williamson, et al., Case No. 97-2981-D,
         District Court of the 105th Judicial District, State of Texas, Nueces
         County (case filed 12/15/97). Two individuals suing.

         Weingarten v. The Liggett Group Inc., Case No. 98-1541, USDC, Western
         District of Vermont (case filed 7/19/97). One individual suing. Liggett
         only defendant.

         Vaughan v. Mark L. Earley, et al., Case No. 760 CH 99 K 00011-00,
         Circuit Court, State of Virginia, Richmond (case filed 1/8/99). One
         individual suing.

         Allen, et al. v. Philip Morris Inc., et al., Case No. 98-C-2337 through
         2401, Circuit Court, State of West Virginia, Kanawha County (case filed
         10/1/98). 118 individuals suing.

         Anderson, et al. v. Philip Morris, et al., Case No. 98-C-1773 through
         1799, Circuit Court, State of West Virginia, Kanawha County (case filed
         7/31/98). 50 individuals suing.

         Ball v. Liggett & Myers Inc., et al., Case No. 2:97-0867, USDC,
         Southern District of West Virginia (case filed 5/1/98). One individual
         suing.

         Bishop, et al. v. Liggett Group Inc., et al., Case No. 97-C-2696
         through 2713, Circuit


                                       39
<PAGE>   40

         Court, State of West Virginia, Kanawha County (case filed
         10/28/98). One individual suing.

         Hissom, et al. v. the American Tobacco Co., et al., Case No. 97-C-1479,
         Circuit Court, State of West Virginia, Kanawha County (case filed
         9/13/97). Two individuals suing.

         Huffman v. The American Tobacco Co., et al., Case No. 98-C-276, Circuit
         Court, State of West Virginia, Kanawha County (case filed 2/13/98). Two
         individuals suing.

         Jividen v. The American Tobacco Co., et al., Case No. 98-C-278, Circuit
         Court, State of West Virginia, Mason County (case filed 1/19/99). Two
         individuals suing.

         Newkirk, et al. v. Liggett Group Inc., et al., Case No. 98-C-1699,
         Circuit Court, State of West Virginia, Kanawha County (case filed
         7/22/98). One individual suing.

         Floyd v. State of Wisconsin, et al., Case No. 99 CV 001125, Circuit
         Court, State of Wisconsin, Milwaukee County (case filed 2/10/99). One
         individual suing.


                                       40