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                                                                    Exhibit 99.1

I. GOVERNMENTAL HEALTH CARE RECOVERY ACTIONS

         THE NAVAJO NATION V. PHILIP MORRIS, INCORPORATED, ET AL., Case No.
         WR-CV-449-99, District Court of the Navajo Nation, Judicial District of
         Window Rock, Arizona (case filed 8/11/99). The Navajo nation seeks
         civil penalties, damages, remediation through tobacco education and
         anti-addiction programs, injunctive relief, attorney's fees and cost.

         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).

         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.

         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).

         UNITED STATES OF AMERICA V. PHILIP MORRIS, INC., ET AL., Case No.
         1:99CVO2496, USDC, District of Columbia (case filed 9/22/99). The
         United States of America seeks to recover health care costs paid for
         and furnished, and to be paid for and furnished, by the federal
         government through Medicare and otherwise, for lung cancer, heart
         disease, emphysema and other tobacco-related illnesses

         REPUBLIC OF ECUADOR V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No.
         00-1951-CA-27, Circuit Court of the 11th Judicial Circuit, State of
         Florida, Miami-Dade County (case filed 1/21/00). The Republic of
         Ecuador seeks reimbursement of the funds expended on behalf of those
         injured by and addicted to tobacco products.

         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.

         THE STATE OF ESPIRITO SANTO, BRAZIL V. BROOKE GROUP LTD., ET AL., Case
         No. 00-07472-CA- 03, Circuit Court of the 11th Judicial Circuit, State
         of Florida, Miami-Dade County. The State of Espirito Santo, Brazil
         seeks reimbursement for all costs and damages incurred by the State.

         THE STATE OF GOIAS, BRAZIL V. PHILIP MORRIS COMPANIES, INC., ET AL.,
         Case No. 99-24202-CA 02, Circuit Court of the 11th Judicial Circuit,
         State of Florida-Dade County (case filed 10/19/99). The State of Goias,
         Brazil seeks compensatory and injunctive relief for damages for
         personal injuries and misrepresentation of risk regarding the use of
         tobacco products manufactured by defendants.

         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.

         COUNTY OF WAYNE V. PHILIP MORRIS INCORPORATED, ET AL., USDC, Eastern
         District, Michigan. County of Wayne seeks to obtain damages,
         remediation through tobacco education and anti-addiction programs,
         injunctive relief, attorneys' fees and costs.




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         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 Missouris terms as a party to the Master
         Settlement Agreement.

         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, USDC, 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.

         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.




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         THE STATE OF RIO DE JANERIO OF THE FEDERATED REPUBLIC OF BRAZIL V.
         PHILIP MORRIS COMPANIES, INC., ET al., Case No. CV-32198, District of
         Angelina County, State of Texas (case filed 7/12/99). The State of Rio
         de Janerio of The Federated Republic of Brazil seeks compensatory and
         injunctive relief for damages incurred by the Republic in paying for
         the medicaid expenses of indigent smokers.

         THE STATE OF SAO PAULO V. THE AMERICAN TOBACCO COMPANY, ET AL., Case
         No. 20 00-02058, Civil District Court, Louisiana, Parish of Orleans
         (case filed 2/9/00). The State of Sao Paulo seeks reimbursement of the
         funds expanded on behalf of those injured by and addicted to
         Defendants's tobacco products.

         UKRAINE V. AMERICAN BRANDS, ET AL., Case No. 1:99CV03080, USDC,
         District of Columbia (case filed 11/19/99). Ukraine seeks compensatory
         and injunctive relief for damages incurred by the country in paying for
         the healthcare expenses of resident smokers.

         COUNTY OF McHENRY, ET AL. V. PHILIP MORRIS, INC., ET AL., Case No. 00L
         007949, Circuit Court, Cook County, Illinois (case filed 7/13/00).
         County of McHenry seeks monetary damages, civil penalties, declaratory
         and injunctive relief, restitution, and disgorgement of profits.

         HER MAJESTY THE QUEEN IN RIGHT OF ONTARIO, THE MINISTER OF HEALTH AND
         LONG TERM CARE V. IMPERIAL TOBACCO LIMITED, ET AL., Case No. 00CIV1593,
         USDC, Southern District of New York. Plaintiff brings this federal
         civil RICO action for the purpose of obtaining recoupment of its
         tobacco-related health cost, as well as such other relief as will
         afford a full and complete remedy.

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.

         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.



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         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
         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.




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

         SHEET METAL WORKERS TRUST FUND, ET AL. V. PHILIP MORRIS, INC., ET AL.,
         Case No. 1:99CVO2326, USDC, District of Columbia (case filed 8/31/99).
         Sheet Metal Workers Trust Fund seeks to obtain injunctive relief and
         economic reimbursement to recover moneys expended by Fund to provide
         medical treatment to their participants and beneficiaries suffering
         from smoking-related illnesses.




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         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 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





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         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 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.

         BERGERON, ET AL. V. PHILIP MORRIS INC., ET AL., Case No. CV 99 6142,
         USDC, State of New York, Eastern District (case filed 10/8/99). This
         action seeks is brought on behalf of the trustees and fiduciaries of
         the Massachusetts State Carpenters Health and Benefits Funds on behalf
         of themselves and other similarly situated trustees of Taft Hartley
         Health & Welfare funds.

         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.




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         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.

         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.

         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


                                       8
<PAGE>   9

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

         UNR ASBESTOS-DISEASE CLAIMS TRUST V. BROWN & WILLIAMSON, ET AL., Case
         No. 105152/99, Supreme Court of the State of New York, New York County
         (case filed 3/15/99). The Trust brings this action to recover
         contribution, indemnity and/or reimbursement from the tobacco
         defendants.

         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





                                       9
<PAGE>   10

         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). 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

         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 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.

         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.




                                       10
<PAGE>   11

         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. Trial
         commenced in July 1998. See Note 12, Contingencies, for a more detailed
         discussion of this case.

         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 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 Aaddiction-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.

         NATIONAL TOBACCO CONSUMERS' GROUP NUMBER 1 V. PHILIP MORRIS
         INCORPORATED, ET AL., Demand letter and draft complaint, Superior
         Court, Massachusetts, Middlesex County.

         NATIONAL TOBACCO CONSUMERS' GROUP NUMBER 13 V. PHILIP MORRIS
         INCORPORATED, ET AL., Demand letter and draft complaint, Superior
         Court, Massachusetts, Middlesex County.

         POIRIER, ET AL. V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Demand
         letter and draft complain, Superior Court, Massachusetts, Middlesex
         County.



                                       11
<PAGE>   12

         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.

         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.

         COSENTINO, 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.

         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.

         SIMON, ET AL. V. PHILIP MORRIS INC, ET AL., Case No CV 99 1998, USDC,
         Eastern District of New York (case filed 4/9/99), This personal injury
         action is brought on behalf of plaintiffs seeking certification of a
         nation wide class under the applicable provisions of Rule 23 of the
         Federal Rules of Civil Procedure, on behalf of persons who have smoked
         defendant's cigarettes and who presently have a claim for personal
         injuries or damages, or wrongful death, arising from the smoking of
         defendants' cigarettes.

         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.

         BROWN, REV. JESSE, ET AL. V. PHILIP MORRIS, INC., ET AL., Case No.
         98-CV-5518, USDC, Eastern District of Pennsylvania (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.




                                       12
<PAGE>   13

         SWEENEY, ET AL. V. AMERICAN TOBACCO COMPANY, ET AL., Case No.
         GD98-16226, Court of 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.

         BUSH, ET AL. V. PHILIP MORRIS, ET AL., Case No. 597CV180, USDC, Eastern
         District of Texas (case filed 9/22/97). Two individuals suing on behalf
         of a class of individuals. 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 on behalf of a class of individuals.

         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
         Medicare 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 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.



                                       13
<PAGE>   14

         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.
         Final approval of the limited fund settlement was denied on July 22,
         1999. A motion for reconsideration of that order presently is pending.

         ARNITZ, ET AL. V. PHILIP MORRIS INCORPORATED, ET AL., Circuit Court of
         the 13th Judicial Circuit, Hillsborough County, Florida (case filed
         6/30/00). Plaintiffs are seeking class action representation, similarly
         to ENGLE, with the exception that this class action applies to class
         members diagnosed after July 15, 1997 with lung cancer, throat cancer
         or cancer of the oral cavity.

         MYERS, ET AL. V. ARTHUR A. HAYES, JR., ET AL. Case No. 00C1773, Circuit
         Court, Davidson County, Tennessee. This action is for injunctive relief
         and damages. Plaintiffs allege a class action against the tobacco
         defendants for their smoking related medical expenses paid by Medicaid
         and/or Tenn care under in violation of 42 USCS 1981 et seq., 18 USCS
         241 (Conspiracy against rights), and 42 USCS 1986.

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.

         BAKER, ET AL V. SAFEWAY, INC., ET AL., Case No. 304532, Superior Court
         of California, County of San Francisco(case filed 6/28/99). Two
         individuals suing.

         CHANDLER V. PHILIP MORRIS INCORPORATED, ET AL., Case No. BC226097,
         Superior Court of California, Los Angeles County (case filed 3/7/00).
         One individual suing.

         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.

         CONER V. PHILIP MORRIS INCORPORATED, ET AL., Case No. BC227929,
         Superior Court, California, Los Angeles (case filed 3/7/00). One
         individual 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.

         COOPER V. PHILIP MORRIS INCORPORATED, ET AL., Case No. BC227929,
         Superior Court, California, Los Angeles County (case filed 4/7/00). One
         individual suing.

         CRAYTON V. SAFEWAY, INC., ET AL., Case No. RDC 820871-0, Superior
         Court, Alameda County, California (case filed 1/18/00). One individual
         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.

         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.




                                       14
<PAGE>   15

         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.

         JONES V. PHILIP MORRIS INCORPORATED, ET AL., Case No. 812307, Superior
         Court, State of California, County of Orange (case filed 7/26/99). One
         individual suing.

         MAGGARD, ET AL. V. PHILIP MORRIS, INC., ET AL., Case No. CV779940,
         Superior Court, State of California, Santa Clara County (case filed
         2/16/99). Two individuals suing.

         REIN V. PHILIP MORRIS INCORPORATED, ET AL., Case No. 807453-1, Superior
         Court of California, County of Alameda (case filed 5/5/99). One
         individual suing.

         REYNOLDS, ET AL. V. PHILIP MORRIS INCORPORATED, ET AL., Case No.
         SC024107, Superior Court of California, County of Ventura (case filed
         10/04/99). Two 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.

         SHAFFER V. THE AMERICAN TOBACCO COMPANY, INC., ET AL., Case No.
         99AD06057, Superior Court, Sacramento County, California (case filed
         10/29/99). One individual 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.

         WILLIAMS V. PHILIP MORRIS INCORPORATED, ET AL., Case No. BC227930,
         Superior Court, California, Los Angeles County (case filed 4/7/00). One
         individual 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 Circuit, State of Florida, Orange County (case filed
         9/16/97). One individual suing.





                                       15
<PAGE>   16

         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.

         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.

         DOUGHERTY V. PHILIP MORRIS INC., ET AL., Case No. 1999 32074 CICI,
         Circuit Court, State of Florida, Volusia County (case filed 11/17/99).
         One individual suing.



                                       16
<PAGE>   17

         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 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).



                                       17
<PAGE>   18

         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.

         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.

         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.


                                       18
<PAGE>   19

         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.

         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.

         REBANE, ET AL. V, BROWN & WILLIAMSON, ET AL., Case No. CIO-00-0000750,
         Circuit Court, Orange County, Florida (case filed 2/1/00). Two
         individuals 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.

         SCHULTZ V. PHILIP MORRIS INCORPORATED, ET AL., Case No. 99019898,
         Circuit Court of the 17th Judicial Circuit, State of Florida, Broward
         County (case filed 11/24/99). 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.





                                       19
<PAGE>   20

         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.

         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.

         POLSTON, ET AL. V. PHILIP MORRIS, INC., ET AL., Case No. 199-CV-2958,
         USDC, Northern District, State of Georgia (case filed 11/15/99).Two
         individuals suing.

         DENBERG, ET AL. V. AMERICAN BRANDS, INC., ET AL., Case No.97L07963,
         USDC, Northern District of Illinois (case filed 8/13/97). Four
         individuals suing. (Formerly Daley).

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



                                       20
<PAGE>   21

         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.

         MASON V. AMERICAN BRANDS, INC., ET AL., Case No. CL7922, District
         Court, State of Iowa, Polk County (case filed 4/13/99). One individual
         suing.

         ESTATE OF LOREN H. MITCHELL, ET AL. V. LIGGETT & MYERS, ET AL., Case
         No. C00-3026, USDC, State of Iowa, Northern District (case filed
         4/19/00). Two individuals suing.

         WRIGHT, ET AL. V. BROOKE GROUP LIMITED, ET AL., Case No. LA CV 05867,
         District Court, State of Iowa, Cerro Gordo County (case filed
         11/10/99). Two individuals suing.

         ALEXANDER, ET UX V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No.
         99-C-3975-A, 27th Judicial District Court, St. Landry Parish (case
         filed 9/27/99). 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.

         POTTS , ET AL. V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Case No.
         41844, 40th Judicial District, State of Louisiana, St. John the Baptist
         Parish (case filed 4/6/00). Seven individuals suing.

         RACCA, ET AL. V. R. J. REYNOLDS, ET AL., Case No. 10-14999, 38th
         Judicial District Court, State of Louisiana, Cameron Parish (case filed
         7/16/98). Eleven individuals suing.

         ADAMS V. THE TOBACCO INSTITUTE, INC., ET AL., Massachusetts, Demand
         Letter. One individual suing.

         ANDERSON V. R. J. REYNOLDS TOBACCO COMPANY, Case No. 99-2915, Superior
         Court of Massachusetts, Middlesex County (case filed 6/8/99). One
         individual suing.



                                       21
<PAGE>   22

         ESTATE OF FRED G. ARNOLD V. R. J. REYNOLDS TOBACCO COMPANY, Demand
         Letter. Two 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.

         BISTANY V. MICHAEL T. SHANNON, D.M.D., ET AL., Case No. 00-1557,
         Superior Court of Massachusetts, Middlesex County. 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.

         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.

         GREBAUSKI V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Case No. 99-1063B,
         Superior Court of Massachusetts, Middlesex County (case filed 1/25/99).
         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.

         ESTATE OF JOHN C. JOHNSON, ET AL V. R. J. REYNOLDS TOBACCO COMPANY, ET
         AL., Demand Letter, Superior Court of Massachusetts, Middlesex, County.
         Four individuals 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.


                                       22
<PAGE>   23

         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.

         MONTY V. HARVARD PILGRIM HEALTH CARE, ET AL., Demand Letter. Superior
         Court, Massachusetts.

         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.

         ESTATE OF ETTA NYSKO, ET AL. V. R. J. REYNOLDS TOBACCO COMPANY, ET AL.,
         Demand letter and draft complaint, Superior Court of Massachusetts,
         Middlesex County. Three individual suing.

         PAIGE V. MARILYN KOVANT, M.D., ET AL., Demand letter and draft
         complaint, Superior Court of Massachusetts, Middlesex County. One
         individual suing.

         PISCIONE V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Demand letter and
         draft complaint, Superior Court of Massachusetts, Middlesex County. 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.

         SATCHELL V. THE TOBACCO INSTITUTE, INC., ET AL., Demand Letter.
         Superior Court, Massachusetts.

         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.

         WEST V. THE TOBACCO INSTITUTE, INC., ET AL., Massachusetts. Demand
         letter. One individual suing.

         WOLF V. PHILIP MORRIS INCORPORATED, ET AL., Case No. 99-01260, Superior
         Court of Massachusetts, Norfolk County (case filed 9/1/99). 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.

         WALECKI V. R. J. REYNOLDS, ET AL., Case No. 00-081, Superior Court of
         Massachusetts, Middlesex County. 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.




                                       23
<PAGE>   24

         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.

         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.

         JACKSON, ET AL. V. R. J. REYNOLDS, ET AL., Case No., Circuit Court,
         State of Mississippi, Jefferson County. This action seeks judgment from
         both the Tobacco Defendants and the Asbestos Defendants for joint and
         several liability

         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.

         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.

         ESTATE OF ED DOSS, ET AL. V. R. J. REYNOLDS, ET AL., Case No. 99-0108,
         Circuit Court, State of Mississippi, Jefferson County (case filed
         8/17/99). Nine individuals suing. Liggett has not been served.

         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.

         MUMIN V, PHILIP MORRIS, ET AL., Case No. 4:99CV-03005, USDC, District
         Court of Nebraska (case filed 7/5/99). Eleven individuals 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.

         JOAN HOWARD, ET AL. V. PHILIP MORRIS, INC., ET AL., Superior Court, New
         Hampshire, Merrimack County. Two individuals suing.

         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).

         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).

         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.



                                       24
<PAGE>   25

         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.

         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.


                                       25
<PAGE>   26

         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.

         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.



                                       26
<PAGE>   27

         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 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.



                                       27
<PAGE>   28

         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.

         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.

         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.



                                       28
<PAGE>   29

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

         SILVERMAN, ET AL. V. LORILLARD TOBACCO COMPANY. ET AL., Case No.
         11328/99, Supreme Court of New York, Kings County (case filed 7/9/99)
         Five 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.



                                       29
<PAGE>   30

         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.

         WILSON, ET AL. V. LIGGETT & MYERS, ET AL., USDC, Middle District Court,
         North Carolina. One individual 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.

         BUSCEMI V. BROWN & WILLIAMSON, ET AL., Case No. 002007, Court of Common
         Pleas, Philadelphia County (case filed 9/21/99). Two individuals suing.

         CAMPANELLA, ET AL. V. LORILLARD TOBACCO COMPANY, ET AL., Cane No.
         003575, Court of Common Pleas, Philadelphia County, PA (case filed
         1/31/00). Two individuals suing.

         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.

         TANTUM V. AMERICAN TOBACCO CO., ET AL., Case No. 3762, Court of Common
         Pleas, Philadelphia County (case filed 1/26/99). Two individuals suing.

         TAYLOR V. BROWN & WILLIAMSON TOBACCO CORPORATION, ET AL., Case No.
         004378, Court of Common Pleas, Philadelphia County (case filed
         12/13/99). One individual 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.



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         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.

         BURLESON ET AL. V. LIGGETT GROUP, INC., ET AL., Case No. 9:99CV233,
         USDC, Eastern District (case filed 9/10/99). 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 Texas (case filed 2/26/97). Five individuals
         suing.

         HARRIS, ET AL. V. KOCH REFINING CO., ET AL., Case No. 98-03426-00-0-G,
         District Court of Texas, 319th Judicial District (case Filed 6/10/99).
         Three individuals suing.

         HODGES, ET VIR V. LIGGETT GROUP, INC., ET AL., Case No. 8000*JG99,
         District Court of Texas, Brazoria County, Texas 239th Judicial District
         (case filed 5/5/99). Two 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.



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<PAGE>   32

         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).

         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 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.

         BROWN, D., ET AL. V. PHILIP MORRIS INCORPORATED, ET AL., Case No. BC
         226245, Superior Court, Los Angeles County, California (case filed
         3/9/00). One individual suing. Liggett has not been served.

         BROWN V., ET AL. V. THE AMERICAN TOBACCO COMPANY, ET AL., Case No.
         00AS02085, Superior Court, Sacramento County, California (case filed
         4/18/00). Two individuals suing.

         COTTON, ET AL. V. THE AMERICAN TOBACCO COMPANY, ET AL., XAW No.
         00AS02088, Superior Court, Sacramento County, California (case filed
         4/18/00). Five individuals suing.

         JOHNSON, ET AL V. PHILIP MORRIS INCORPORATED, ET AL., Case No. BC
         226246, Superior Court, Los Angeles County, California (case filed
         3/9/00) Five individuals suing. Liggett has been served.

         LAMB, ET AL. V. PHILIP MORRIS INCORPORATED, ET AL., Case No. RIC
         343417, Superior Court, Riverside County, California (case filed
         5/26/00). Two individuals suing.

         McCRAN, ET AL. V. THE AMERICAN TOBACCO COMPANY, ET AL., Case No.
         00AS02087, Superior Court, Sacramento county, California (case filed
         4/18/00). Two individuals suing.



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<PAGE>   33

         MORSE V. R.J. REYNOLDS TOBACCO COMPANY, ET AL., Case No. 822825-9,
         Superior Court, Alameda County, California, One Individual suing.

         SOLIMAN V. PHILIP MORRIS INCORPORATED, ET AL, Case No. 31105, Superior
         Court, San Francisco County, California (case filed 3/28/00). One
         individual suing.

         DIMM, ET AL. V. R.J. REYNOLDS, ET AL., Case No. 53919, 18th Judicial
         District Court, Parish of Iberville, Louisiana. Seven individuals
         suing.

         McDOWELL, LOUTTER, ET AL. V. R.J. REYNOLDS, ET AL., Case No.
         3:00CV0705, USDC, Western District, Louisiana (case filed 5/16/00).
         Four individuals suing.

         NEWSOM, ET AL. V. R.J. REYNOLDS, ET AL., Case No. 105838, 16th Judicial
         District Court, Parish of St. Mary, Louisiana (case filed 5/17/00).
         Five individuals suing.

         BLUESTEIN, ESTAE OF INA J., ET AL. V. R. J. REYNOLDS, ET AL., Case No.
         00-1956, Superior Court, Middlesex County, Massachusetts. Two
         individuals suing.

         DOOLITTLE, ET AL. V. R.J. REYNOLDS TOBACCO COMPANY, ET AL., Superior
         Court, Gloucester County, New Jersey (case filed 5/22/00). Two
         individuals suing.

         STAR, ET AL. V. THE AMERICAN TOBACCO COMPANY, ET AL., Case No.
         L-11517-99, Superior Court, Middlesex County, New Jersey (case filed
         12/13/99). Two individuals suing.

         COTNER V. PHILIP MORRIS, INC., ET AL., Case No. CS-2000-157, District
         Court, Adair County, Oklahoma. One individual suing.

         DANKO, ET AL. V. LIGGETT GROUP, ET AL., Case No. 2:00CV2683, USDC
         Eastern District, Pennsylvania. Two individuals suing.

         FLOYD V. BROWN & WILLIAMSON, ET AL., Case No. 000231, Court of Common
         Pleas, Philadelphia County, PA. One individual suing.

         COCKER V. AMERICAN TOBACCO CO., ET AL., Case No. 1-00-0069, USDC,
         Middle District Tennessee (case filed 5/22/00). One individual suing.

         TEMPLE V. PHILIP MORRIS TOBACCO CORP., ET AL. Case No. 3:00-0126, USDC,
         Middle District, Tennessee. One individual suing.

         ADKINS, ET AL. V. THE AMERICAN TOBACCO, ET AL., Case No. 00-C-1381,
         Circuit Court, Kanawha County, West Virginia (case filed 5/31/00). Two
         individuals suing.

         ANDERSON V, V. THE AMERICAN TOBACCO COMPANY, ET AL., Case No.
         00-C-1370, Circuit Court, Kanawha County, West Virginia (case filed
         5/30/00). One individual suing.

         MARCUM, ET AL. V. PHILIP MORRIS, INC., ET AL., Case No. 00CV0839,
         Circuit Court, Dane County, Wisconsin (case filed 3/29/00). Two
         individuals suing.



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<PAGE>   34



V. ACTIONS CHALLENGING MSA

         PTI, INC., ET AL. V. PHILIP MORRIS INCORPORATED, ET AL., Case No.
         99-08235 NM, USDC, Central District of California (case filed 8/13/99).
         Plaintiffs seek damages, declaratory, equitable, injunctive relief and
         to invalidate the Master Settlement Agreement between the largest
         manufacturers of cigarettes in the United States and the Attorneys
         General of forty-six states and the settlement entered into by the
         State of Texas settlement.

         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.

         HEREK, ET AL. V. STATE OF WISCONSIN, ET AL., Case No. 99CV2644, Circuit
         Court, State of Wisconsin, Dane County (case filed 11/5/99). Three
         individuals suing.

         AMENT, ET AL. V. TOMMY G. THOMPSON, ET AL., Case No. 00CV1159, Circuit
         Court, Dane County, Wisconsin (case filed 4/28/00). This action seeks
         to recover damages attributable to the past, present and future
         tobacco-related healthcare costs and expenses of the plaintiffs.

         LAPEAN, ET AL. V. TOMMY G. THOMPSON, ET AL., Case No. 00CV1162, Circuit
         Court, Dane County, Wisconsin (case filed 4/28/00). This action seeks
         to recover damages attributable to the past, present and future
         tobacco-related healthcare costs and expenses of the plaintiffs.

VI. PRICE FIXING CASES

         GRAY, ET AL. V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No. C2000
         0781, Superior Court, Pima County, Arizona (case filed 2/11/00). In
         this class action plaintiffs allege that defendants conspired to fix,
         raise, stabilize, or maintain prices for cigarettes in the State of
         Arizona.

         GREER, ET AL. V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Case No.
         309826, Superior Court, San Francisco, California (case filed 2/9/00).
         In this class action plaintiffs allege that defendants conspired to
         fix, raise, stabilize, or maintain prices for cigarettes in the State
         of California.

         MORSE V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Case No. 822825-9,
         Superior Court, California, Alameda County (case filed 2/14/00). In
         this class action plaintiffs allege that defendants conspired to fix,
         raise, stabilize, or maintain prices for cigarettes in the State of
         California.

         MUNOZ, ET AL. V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Case No.
         309834, Superior Court, San Francisco City and County, California (case
         filed 2/9/00). In this class action plaintiffs allege that defendants
         conspired to fix, raise, stabilize, or maintain prices for cigarettes
         in the State of California.

         PEIRONA, ET AL. V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No.
         310283, Superior Court, San Francisco City and County, California (case
         filed 2/28/00). In this class action plaintiffs allege that defendants
         conspired to fix, raise, stabilize, or maintain prices for cigarettes
         in the State of California.

         TEITLER V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Case No. 823161-9,
         Superior Court, County of Alameda, California (case filed 2/17/00). In
         this class action plaintiffs allege that defendants conspired to fix,
         raise, stabilize, or maintain prices for cigarettes in the State of
         California.



                                       34
<PAGE>   35

         SULLIVAN V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Case No. 823162-8,
         Superior Court, County of Alameda, California (case filed 2/17/00). In
         this class action plaintiffs allege that defendants conspired to fix,
         raise, stabilize, or maintain prices for cigarettes in the State of
         California.

         ULAN V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Case No. 823160-0,
         Superior Court, County of Alameda, California. In this class action
         plaintiffs allege that defendants conspired to fix, raise, stabilize,
         or maintain prices for cigarettes in the State of California.

         SAND V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No. BC225580,
         Superior Court, County of Los Angeles, California. In this class action
         plaintiffs allege that defendants conspired to fix, raise, stabilize,
         or maintain prices for cigarettes in the State of California.

         BELMONTE V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Case No. 825112-1,
         Superior Court, County of Alameda, California (case filed 4/11/00). In
         this class action plaintiffs allege that defendants conspired to fix,
         raise, stabilize, or maintain prices for cigarettes in the State of
         California.

         BELCH V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Case No. 825115-8,
         Superior Court, County of Alameda, California (case filed 4/11/00). In
         this class action plaintiffs allege that defendants conspired to fix,
         raise, stabilize, or maintain prices for cigarettes in the State of
         California.

         AGUAYO V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Case No. 826420-8,
         Superior Court, County of Alameda, California (case filed 5/15/00). In
         this class action plaintiffs allege that defendants conspired to fix,
         raise, stabilize, or maintain prices for cigarettes in the State of
         California.

         PHILLIPS V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Case No. 826421-7,
         Superior Court, County of Alameda, California (case filed 5/15/00). In
         this class action plaintiffs allege that defendants conspired to fix,
         raise, stabilize, or maintain prices for cigarettes in the State of
         California.

         CAMPE V. R. J. REYNOLDS TOBACCO COMPANY, ET AL., Case No. 826425-3,
         Superior Court, County of Alameda, California (case filed 5/15/00). In
         this class action plaintiffs allege that defendants conspired to fix,
         raise, stabilize, or maintain prices for cigarettes in the State of
         California.

         AMSTERDAM TOBACCO CORP., ET AL. V. PHILIP MORRIS COMPANIES, INC., ET
         AL., Case No.1: 00CV0460, USDC, District of Columbia (case filed
         3/6/00). In this class action plaintiffs allege that defendants
         conspired to fix, raise, stabilize, or maintain prices for cigarettes
         in the United States and elsewhere in the world.

         BARNES, ET AL. V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No.
         00-0003678, Superior Court, District of Columbia (case filed 5/11/00).
         In this class action plaintiffs allege that defendants conspired to
         fix, raise, stabilize, or maintain prices for cigarettes in the
         District of Columbia.

         BUFFALO TOBACCO PRODUCTS, INC., ET AL. V. PHILIP MORRIS COMPANIES,
         INC., ET AL., Case No. 1:00CV00224, USDC, District of Columbia (case
         filed 2/8/00). In this class action plaintiffs allege that defendants
         conspired to fix, raise, stabilize, or maintain prices for cigarettes
         in the United States.

         HARTZ FOODS V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No.
         1:00CV01053, USDC, District of Columbia (case filed 5/10/00). In this
         class action plaintiffs allege that defendants conspired to fix, raise,
         stabilize, or maintain prices for cigarettes in the United States.



                                       35
<PAGE>   36

         BROWNSTEIN V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No. 00002212,
         Circuit Court, Broward County, Florida (case filed 2/8/00). In this
         class action plaintiffs allege that defendants conspired to fix, raise,
         stabilize, or maintain prices for cigarettes in the State of Florida.

         WILLIAMSON OIL COMPANY, INC. V. PHILIP MORRIS COMPANIES, INC., ET AL.,
         Case No. 00-CV-0447, USDC, Georgia, Northern District (case filed
         2/18/00). In this class action plaintiffs allege that defendants
         conspired to fix, raise, stabilize, or maintain prices for cigarettes
         in the United States.

         SUWANEE SWIFTY STORES, INC. V. PHILIP MORRIS COMPANIES, INC., ET AL.,
         Case No. 00-CV-0667, USDC, Georgia, Northern District (case filed
         3/14/00). In this class action plaintiffs allege that defendants
         conspired to fix, raise, stabilize, or maintain prices for cigarettes
         in the United States.

         HOLIDAY MARKETS, INC. V. PHILIP MORRIS COMPANIES, INC., ET AL., Case
         No. 00-CV-0707, USDC, Georgia, Northern District (case filed 3/17/00).
         In this class action plaintiffs allege that defendants conspired to
         fix, raise, stabilize, or maintain prices for cigarettes in the United
         States.

         SMITH, ET AL. V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No.
         00-CV-26, District Court, Kansas, Seward County (case filed 2/7/00). In
         this class action plaintiffs allege that defendants conspired to fix,
         raise, stabilize, or maintain prices for cigarettes in the State of
         Kansas

         TAYLOR, ET AL. V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No.
         CV-00-203, Superior Court, Maine (case filed 3/27/00). In this class
         action plaintiffs allege that defendants conspired to fix, raise,
         stabilize, or maintain prices for cigarettes in the State of Maine.

         DEL SERRONE, ET AL. V. PHILIP MORRIS COMPANIES, INC., Case No.
         00-004035 CZ, Circuit Court, Wayne County, Michigan (case filed
         2/8/00). In this class action plaintiffs allege that defendants
         conspired to fix, raise, stabilize, or maintain prices for cigarettes
         in the State of Michigan.

         LUDKE, ET AL. V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No. MC
         00-001954, District Court, Hennepin County, Minnesota (case filed
         2/15/00). In this class action plaintiffs allege that defendants
         conspired to fix, raise, stabilize, or maintain prices for cigarettes
         in the State of Minnesota.

         ANDERSON. V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No. 00-1212,
         United States District Court, Minnesota (case filed 5/17/00). In this
         class action plaintiffs allege that defendants conspired to fix, raise,
         stabilize, or maintain prices for cigarettes in the State of Minnesota.

         UNRUH, ET AL. V. R. J. REYNOLDS TOBACCO CO., Case No. CV00-2674,
         District Court, Washoe County, Nevada (case filed 6/9/00). In this
         class action plaintiffs allege that defendants conspired to fix, raise,
         stabilize, or maintain prices for cigarettes in the State of Nevada.

         ROMERO, ET AL. V. PHILIP MORRIS COMPANIES, INC. ET AL., Case No. D0117
         CV-00000972, District Court, Rio Arriba County, New Mexico (case filed
         4/10/00). In this class action plaintiffs allege that defendants
         conspired to fix, raise, stabilize, or maintain prices for cigarettes
         in the State of New Mexico.

         LENNON, ET AL. V. PHILIP MORRIS COMPANIES, INC., ET AL., Index No.
         102396, Supreme Court of New York, New York County, New York (case
         filed 2/14/00). In this class action plaintiffs allege that defendants
         conspired to fix, raise, stabilize, or maintain prices for cigarettes
         in the State of New York.

         SYLVESTER, ET AL. V. PHILIP MORRIS COMPANIES, INC., ET AL., Index No.
         00/601008 Supreme Court of New York, New York County, New York (case
         filed 3/8/00). In this class action plaintiffs allege that




                                       36
<PAGE>   37

         defendants conspired to fix, raise, stabilize, or maintain prices for
         cigarettes in the State of New York.

         NEIRMAN, ET AL. V. PHILIP MORRIS COMPANIES, INC., ET AL., Index No.
         00/102396, Supreme Court of New York, New York County, New York (case
         filed 3/6/00). In this class action plaintiffs allege that defendants
         conspired to fix, raise, stabilize, or maintain prices for cigarettes
         in the State of New York.

         SHAFER, ET AL. V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No.
         00-C-1231, District Court, Morton County, North Dakota (case filed
         4/18/00). In this class action plaintiffs allege that defendants
         conspired to fix, raise, stabilize, or maintain prices for cigarettes
         in the State of North Dakota.

         I. GOLDSHLACK COMPANY V. PHILIP MORRIS COMPANIES, INC., ET AL., Case
         No. 00-CV-1286, USDC, Eastern District of Pennsylvania (case filed
         3/9/00). In this class action plaintiff allege that defendants
         conspired to fix, raise, stabilize, or maintain prices for cigarettes
         in the United States.

         SWANSON, ET AL. V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No.
         00-144, Circuit Court, Hughes County, South Dakota (case filed
         4/18/00). In this class action plaintiffs allege that defendants
         conspired to fix, raise, stabilize, or maintain prices for cigarettes
         in the State of South Dakota.

         WITHERS, ET AL. V. PHILIP MORRIS COMPANIES, INC., ET AL., Case No. 17,
         194-I, Circuit Court, Jefferson County, Tennessee (case filed 2/9/00).
         In this class action plaintiffs allege that defendants conspired to
         fix, raise, stabilize, or maintain prices for cigarettes in the State
         of Tennessee.

         KISSEL, ET, AL. V. PHILIP MORRIS, ET AL., Case No. 00-C-82, Circuit
         Court, State of West Virginia, Brooke County (case filed 4/13/00). In
         this class action plaintiffs allege that defendants conspired to fix,
         raise, stabilize, or maintain prices for cigarettes in the State of
         West Virginia.

         CUSATIS V, PHILIP MORRIS COMPANIES, INC., ET AL., Case No. 00CV003676,
         Circuit Court, Milwaukee County, Wisconsin (case filed 5/5/00). In this
         class action plaintiffs allege that defendants conspired to fix, raise,
         stabilize, or maintain prices for cigarettes in the State of Wisconsin.







                                       37