Document:

EX-4.12

 Exhibit 4.12 
 AMENDMENT NO. 2 
 TO THE 

PUERTO RICO SAVINGS & INVESTMENT PLAN 
 (Restated Effective as of October 1, 2009) 
 THIS AMENDMENT NO.
2 to the Puerto Rico Savings & Investment Plan (the “Plan”), as amended and restated on October 1, 2009, is made and entered into the 6th day of September, 2012. The provisions of this Amendment shall be effective
July 1, 2012, unless otherwise provided herein; 
 W I T N E S S E T H: 

WHEREAS, Reynolds American Inc. (“RAI”) maintains the Plan for the benefit of eligible employees of its subsidiary R.J.
Reynolds Tobacco (CI), Co.; and 
 WHEREAS, the RAI Employee Benefits Committee (the “Committee”), by actions
taken on September 6, 2012, authorized amendments to the Plan to (i) add automatic escalation of pre-tax contributions, (ii) add a year-end true-up of matching contribution, (iii) eliminate in-service withdrawal of company
contributions made on or after July 1, 2012, (iv) limit hardship withdrawals to 1 per year and a minimum of $2,500, (v) eliminate facts and circumstances test for hardship withdrawals and (vi) revise the principal residence
loan repayment period provisions to be 180 months; and 
 WHEREAS, such action of the Committee further authorized the
members of the Committee to perform any and all acts and execute any and all documents that they may deem necessary to effectuate the Committee’s resolutions; 
 NOW, THEREFORE, the Plan hereby is amended as follows: 
 1. 

Section 2.02(b) of the Plan is hereby amended in its entirety to read as follows: 

 

	 	“(b)	 If the Eligible Employee does not make the application contemplated in Section 2.02(a) prior to his Automatic Enrollment Date, such Eligible
Employee shall become a Participant effective as of his Automatic Enrollment Date and shall be deemed to have (i) authorized payroll deductions for Pre-Tax Contributions in accordance with Section 3.01, equal to 6% of his Compensation and
(ii) elected to invest such contributions in the Vanguard LifeStrategy Conservative Growth Fund, or such other fund as the Pension Investment Committee may designate. Effective for Eligible Employees hired or rehired on or after July 1,
2012, such percentage of Compensation shall be increased by one percentage point commencing on the first April 30 that is at least six (6) months following the Eligible Employee’s applicable Automatic Enrollment Date and on each
April 30 thereafter; provided that such percentage shall not be increased above 10% of the Eligible Employee’s Compensation. Notwithstanding the foregoing, (i) any Pre-Tax Contributions made to the Plan in accordance with the
preceding sentence 

	 	
that exceed of 6% of the Eligible Employee’s Compensation shall be considered Supplemental Pre-Tax Contributions and (ii) the Eligible Employee may at any time elect a different
contribution percentage (including 0%) in accordance with Section 3.04 and/or different Investment Funds in accordance with Section 4.06.” 

 2. 
 Section 3.01 of the Plan is hereby amended to add the following new
sentence at the end thereof: 
 “Notwithstanding the foregoing, unless a Participant who has a current election to
contribute less than 6% of Compensation elects otherwise, effective for Participants hired or rehired on or after July 1, 2012, the percentage of Compensation contributed to the Plan on such Participant’s behalf as Pre-Tax Contributions
pursuant to this Section 3.01 shall be increased by one percentage point commencing on the first April 30 that is at least six (6) months following the Eligible Employee’s applicable Entry Date and on each April 30
thereafter; provided that such percentage shall not be increased above 10% of the Participant’s Compensation. Notwithstanding the foregoing, any Pre-Tax Contributions made to the Plan in accordance with the preceding sentence that exceed of 6%
of the Eligible Employee’s Compensation shall be considered Supplemental Pre-Tax Contributions.” 
 3. 

Section 3.02 of the Plan is hereby amended to add the following new sentence at the end thereof: 

“Notwithstanding the foregoing, unless a Participant who has a current election to contribute more than 6%, but less than 10% of
Compensation elects otherwise, effective for Participants hired or rehired on or after July 1, 2012, the percentage of Compensation contributed to the Plan on such Participant’s behalf as Supplemental Pre-Tax Contributions pursuant to this
Section 3.02 shall be increased by one percentage point commencing on the first April 30 that is at least six (6) months following the Eligible Employee’s applicable Entry Date and on each April 30 thereafter; provided that
such percentage shall not be increased above 10% of the Participant’s Compensation.” 
 4. 

Section 3.06 of the Plan is hereby amended to add a new Subsection (f) at the end thereof:: 

 

	 	“(f)	 Annual Make-Up Company Matching Contribution. In addition, the applicable Participating Companies shall make an annual make-up Company Matching
Contribution on behalf of each Participant who is eligible for such contribution. A Participant is eligible for an annual make-up Company Matching Contribution for a Plan Year (i) if the Participant is an Employee on the last day of the Plan
Year and (ii) the Participant varies the rate of his Basic Contributions during a 

  
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Plan Year and, as a result, fails to receive the full available Company Matching Contribution for the year. An eligible Participant shall be entitled to receive an annual make-up Company Matching
Contribution to the extent required to ensure that such Participant receives the same rate of Company Matching Contribution for the Plan Year as any other similarly situated Participant with the same rate of Basic Contributions for such Plan Year.
The annual make-up Company Matching Contribution received by any such eligible Participant for the Plan Year shall, however, be limited to the extent required to comply with the requirements of applicable law.” 

5. 

Section 8.02 of the Plan is hereby amended in its entirety to read as follows: 

 

	 	“8.02	Order of Withdrawal from Accounts. Effective as of July 1, 2012, withdrawals as described in Section 8.01 and subject to the rules of Section 8.03
shall be applied by the Committee against a Participant’s Accounts in the order and classification as follows: 

 Tax-Free Withdrawal: If applicable, the amount in his After-Tax Contribution Account that may be withdrawn on a tax-free basis. 

Regular Withdrawal I: An active Participant may withdraw the value of his Rollover Contribution Account, and the vested value of
his Company Contribution Account attributable to Company Contributions made to such Account prior to July 1, 2012; provided, that a Participant with less than 60 months of Plan participation may not withdraw Company Contributions that have been
in the Plan for less than 24 months. 
 Regular Withdrawal II: An active Participant may withdraw the remaining value
attributable to After-Tax Contributions in his After-Tax Contribution Account, the value of his Rollover Contribution Account, and the vested value of his Company Contribution Account attributable to Company Contributions made to such Account prior
to July 1, 2012, subject to the following rules: 
  

	 	(a)	Participants with less than 60 months of Plan participation may not withdraw Company Contributions that have been in the Plan for less than 24 months.

  

	 	(b)	As further provided in Section 8.03(e), if earnings and accretions on After-Tax Contributions that have been in the Plan for less than 24 months are withdrawn by a
Participant with less than 60 months of Plan participation, the Participant will be suspended from receiving Company Matching Contributions for a period of 6 months. 

Hardship Withdrawal: An active Participant who qualifies for a financial hardship as defined in Section 8.04 may make a
withdrawal of his Accounts in the following order: 

  
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	 	(i)	After-Tax Contributions. 

  

	 	(ii)	The value in his Rollover Contribution Account. 

  

	 	(iii)	The vested value of his Company Contributions Account attributable to Company Contributions made to such Account prior to July 1, 2012 and that have been in the
Plan for over 24 months. 

  

	 	(iv)	The remaining vested value of his Company Contribution Account attributable to Company Contributions made to such Account prior to July 1, 2012.

  

	 	(v)	The value of his Pre-Tax Contribution Account (excluding earnings and accretions thereon).” 

6. 
 Sections
8.03(b) and 8.03(c) of the Plan are hereby amended in their entirety to read as follows: 
  

	 	“(b)	Excluding Hardship withdrawals, no more than one withdrawal may be made in any six-month period. Effective as of July 1, 2012, no more than one Hardship withdrawal
may be made in any twelve-month period. 

  

	 	(c)	Excluding Hardship withdrawals, in no event may a Participant make a withdrawal in an amount less than $1,000, or the maximum amount available for withdrawal as a
Tax-Free Withdrawal, Regular Withdrawal I or Regular Withdrawal II, if less. Effective as of July 1, 2012, in no event may a Participant make a Hardship withdrawal in an amount less than $2,500.” 

7. 

Section 8.04 of the Plan is hereby amended in its entirety to read as follows: 

 

	 	“8.04	 Hardship Withdrawals. Financial hardship for purposes of Section 8.02 shall mean that a Participant requires a withdrawal of money for an
immediate and heavy financial need. Effective as of July 1, 2012, a Hardship withdrawal will be considered to be necessary to satisfy the financial need if it does not exceed the sum of (i) the amount required to meet such need, and
(ii) any amounts necessary to pay any federal, state or local income taxes or penalties reasonably anticipated as a result of the distribution. In addition, no hardship withdrawal shall be permitted unless the Participant has obtained all other
currently available distributions (other than hardship distributions) and nontaxable loans available under this Plan or any other Affiliated Plan (including, without limitation, any qualified and non-qualified deferred compensation plan and any cash
or deferred arrangement that is part of a cafeteria plan (other than mandatory employee contributions under a welfare plan or pension plan)). The Participant is prohibited 

  
 Page 4 of 5

 
from making Pre-Tax and After-Tax Contributions to the Plan (or any comparable contributions to any other plan maintained by the Company, including, without limitation, any non-qualified deferred
compensation plan, any cash or deferred arrangement that is part of a cafeteria plan (other than mandatory employee contributions under a welfare plan or pension plan) and any stock option, stock purchase or similar plan) for a period of six-months
after the Participant receives the hardship withdrawal. Purchase by a Participant of a primary residence, the need to prevent eviction or foreclosure on the primary residence of a Participant, postsecondary education tuition, related fees, or room
and board for a Participant, or his Spouse, child or dependents for the next twelve months, and any non-reimbursed medical expense (within the meaning of PR Code Section 1023(aa)(2)(P)) of a Participant, his Spouse or dependents may generally
be considered situations of heavy financial need, unless otherwise governed by law or regulation.” 
 8. 

The first sentence of Section 8.06(c) of the Plan is hereby amended in its entirety to read as follows: 

“The loan term shall not be for more than 60 months, except for the purchase of a primary residence, when the term can be for not
more than 180 months.” 
 IN WITNESS WHEREOF, the undersigned member of the Committee has executed this Amendment
No. 2 as of the day and year first written above. 
  

			
	RAI Employee Benefits Committee
		
	By:	 	/s/ McDara P. Folan, III

  

  
 Page 5 of 5EX-4.13

 Exhibit 4.13 
 AMENDMENT NO. 3 
 TO THE 

PUERTO RICO SAVINGS & INVESTMENT PLAN 
 (Restated Effective as of October 1, 2009) 
 THIS AMENDMENT NO. 3
to the Puerto Rico Savings & Investment Plan, as amended and restated on October 1, 2009 (the “Plan”), is made and entered into the 1st day of October, 2012. 

W I T N E S S E T H: 
 WHEREAS, Reynolds American Inc. (“RAI”) maintains the Plan for the benefit of eligible employees of its subsidiary R.J. Reynolds Tobacco (CI), Co.; and 

WHEREAS, the RAI Employee Benefits Committee (the “Committee”), by actions taken on October 1, 2012, authorized
amendments to the Plan to incorporate changes intended to comply with the requirements of the Puerto Rico Internal Revenue Code of 2011, as amended; and 
 WHEREAS, such actions of the Committee further authorized the members of the Committee to perform any and all acts and execute any and all documents that they may deem necessary to effectuate the
Committee’s resolutions. 
 NOW, THEREFORE, the Plan hereby is amended, effective January 1, 2011 unless
otherwise specified, as follows: 
 1. 
 The INTRODUCTION to the Plan hereby is amended to add the following at the end thereof: 
 “Effective as of January 1, 2011, the Plan is amended to incorporate changes intended to comply with the requirements of the Puerto Rico Internal Revenue Code of 2011, as amended.”

 2. 

Section 1.02 of the Plan hereby is amended in its entirety to read as follows: 

 

	 	“1.02	Affiliated Company means RAI and: 

  

	 	(a)	any corporation, partnership or other entity which is a member of a controlled group of corporations (as defined in Section 1010.04 of the PR Code) which includes
a Participating Company; 

  

	 	(b)	any group of entities (whether or not incorporated) which are related (as defined in Section 1010.05 of the PR Code) with a Participating Company; and

  

	 	(c)	any corporation, partnership or other entity that is part of an affiliated service group (as defined in PR Code Section 1081.01(a)(14)(B)) which includes a
Participating Company or is under common control with a Participating Company that have employees who are bona-fide residents of Puerto Rico.” 

  
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 3. 
 Section 1.16 of the Plan hereby is amended in its entirety to read as follows: 
  

	 	“1.16	Compensation means, with respect to any Plan Year, the basic compensation paid for services performed for the Company or an Affiliated Company which is currently
includable in gross income under the PR Code and such other forms of compensation as are listed in Schedule A hereto for the calendar year beginning in such Plan Year. Schedule A shall be revised as the Committee from time to time modifies the forms
of compensation which are to be included. Only compensation received by the Participant while an Eligible Employee shall be taken into account for Plan purposes. 

 Effective January 1, 2012, “Compensation” under the Plan shall not exceed the applicable limitation under PR Code Section 1081.01(a)(12).” 

4. 

Section 1.31 of the Plan hereby is amended in its entirety to read as follows: 

 

	 	“1.31	PR Code prior to January 1, 2011, means the Puerto Rico Internal Revenue Code of 1994, as amended from time to time. Effective January 1, 2011 means
the Puerto Rico Internal Revenue Code of 2011, as amended. Reference to any section or subsection of the PR Code includes reference to any comparable or succeeding provisions of any legislation which amends, supplements or replaces such section or
subsection.” 

 5. 
 Section 1.37 of the Plan hereby is amended in its entirety to read as follows: 
  

	 	“1.37	Rollover Contributions mean amounts a Participant contributes from another employee benefit plan qualified under PR Code Section 1081.01(a) pursuant to
Section 3.07.” 

 6. 
 Section 3.03(b) of the Plan hereby is amended in its entirety to read as follows: 
  

	 	“(b)	The Committee shall have the right to establish rules with respect to the making of elections pursuant to this Section, including without limitation, the right to
require that any such election be made at such time prior to its becoming effective as the Committee shall determine and the right to restrict the Participant’s right to change such election. Pre-Tax Contributions are intended to be treated for
Puerto Rico income tax purposes as contributions made by the Company under a qualified cash or deferred arrangement (as defined in PR Code Section 1081.01(d)), but shall be treated as if they were contributions by a Participant for the purpose
of the Plan except where the Plan expressly indicates otherwise.” 

  
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 7. 
 Sections 3.06(a)(iv) and (v) of the Plan hereby are amended in their entirety to read as follows: 
  

	 	“(iv)	Each Company Contribution to the Plan is conditioned on its deductibility. To the extent permitted under applicable law, in the event that the Secretary of the Puerto
Rico Department of the Treasury determines that the Plan does not qualify for tax-exempt status under PR Code Section 1081.01 and issues an adverse determination with respect to its initial qualification, Company Contributions made on or after
the date on which such determination or refusal is applicable shall, at the Participating Company’s discretion, be returned to each Participating Company without interest within one year after such determination, but only if the application for
determination is made by the time prescribed by law for filing the Participating Company’s return for the taxable year in which the Plan was adopted, or such later date as the Secretary of the Puerto Rico Department of the Treasury may
prescribe.” 

  

	 	“(v)	To the extent permitted by applicable law, in the event that a Company Contribution to the Plan is made by a mistake of fact or all or part of the Participating
Company’s deductions under PR Code Section 1033.09 for contributions to the Plan are disallowed by the Puerto Rico Department of the Treasury, the portion of the contributions attributable to such mistake of fact or to which such
disallowance applies shall be returned to the Participating Company without interest. Any such return shall be made within one year after the making of such contribution by mistake of fact or disallowance of deductions, as the case may be.”

 8. 
 Section 3.07(d) of the Plan hereby is amended in its entirety to read as follows: 
  

	 	“(d)	Such Rollover Contributions meet any other conditions as determined necessary by the Trustee or Committee to comply with PR Code Section 1081.01(b)(2).”

 9. 
 The Heading for Section 3.08 of the Plan hereby is amended in its entirety to read as follows: 
  

	 	“3.08	PR Code Nondiscrimination Tests” 

  

10. 

Section 3.08(a)(iv) of the Plan hereby is amended in its entirety to read as follows: 

 

	 	“(iv)	Highly Compensated Employee means any Eligible Participant who: 

  

	 	(A)	during the Plan Year for which the determination is being made was more than a 5% owner or had more than a 5% interest in earnings or capital of the Participating
Company; 

  

	 	(B)	received Compensation during the preceding Plan Year from the Participating Company in excess of the PR Code Section 1081.01(d)(3)(E)(iii)(III) limit; or

  

	 	(C)	is an officer of the Participating Company.” 

  
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 11. 
 Section 3.08(b)(i) of the Plan hereby is amended in its entirety to read as follows: 
  

	 	“(i)	Notwithstanding anything in this Plan to the contrary, contributions made under the Plan (and any other Plan that is aggregated with the Plan in accordance with PR Code
Section 1081.01(a)(14) and 1081.01(d)(3) and regulations thereunder) by or on behalf of a Participant shall be restricted so as to comply with one of the following ADP Tests.” 

12. 
 Sections
3.08(b)(iii)(A) and (B) of the Plan hereby are amended in their entirety to read as follows: 
  

	 	“(A)	For purposes of this Section, the ADP for any Eligible Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Pre-Tax
Contributions, Qualified Matching Contributions or Qualified Nonelective Contributions allocated to his account under two or more plans or arrangements described in PR Code Section 1081.01(d) that are maintained by the Company or an Affiliated
Company shall be determined as if all such Pre-Tax, Qualified Matching and Qualified Nonelective Contributions were made under a single arrangement. 

  

	 	(B)	In the event that this Plan satisfies the requirements of PR Code Section 1081.01(a)(3) only if aggregated with one or more other plans, or if one or more other
plans satisfy the requirements of PR Code Section 1081.01(a)(3) only if aggregated with this Plan, then this Section shall be applied by determining the ADP of Eligible Participants as if all such plans were a single plan.”

 13. 
 Section 3.08(b)(iii)(E) of the Plan hereby is amended in its entirety to read as follows: 
  

	 	“(E)	Notwithstanding any provision of this Plan, to the event permitted by the PR Code and its regulations, the Committee may elect to aggregate the Affiliated Companies for
purposes of determining compliance by the Plan with the ADP Test of PR Code Section 1081.01 and the determination of Highly Compensated Employees.” 

 14. 
 Section 3.08(c)(ii) of the Plan hereby is amended in its entirety to
read as follows: 
  

	 	“(ii)	 If the Committee shall determine that the After-Tax Contributions of any Participant or group of Participants might result in discrimination in favor
of employees who are Highly Compensated Employees, or might cause the Plan to violate the requirements of PR Code Section 1081.01(a)(4) and regulations promulgated thereunder, the Committee shall have the right to cause such adjustments to be
made in past, current or future After-Tax Contributions of such Participants and in the manner provided in the applicable PR Code Treasury Regulations as will, in the Committee’s opinion, avoid such discrimination and satisfy the requirements
of PR Code Section 1081.01(a)(4), including, without limitation, the right to distribute such contributions (along with income allocable thereto) to the Participant and subject to such terms and conditions as will cause the Plan to meet the
requirements of PR Code Section 1081.01(a)(4) and regulations promulgated thereunder. 

  
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The decision of the Committee in this regard shall be final and shall not be subject to question by the Trustee, the Company or by any Participant or group of Participants.” 

15. 
  

Section 3.09(a) of the Plan hereby is amended in its entirety to read as follows: 

 

	 	“(a)	Notwithstanding anything else in this Article, a Participant may not designate more than $9,000 in 2009 and 2010, $10,000 in 2011, $13,000 in 2012, and $15,000 in and
after 2013 (or such other amount as may be specified in the PR Code) as Pre-Tax Contributions in any calendar year.” 

 16. 
 Section 3.09(c) of the Plan hereby is amended in its entirety to read
as follows: 
  

	 	“(c)	The Participant’s claim shall be in writing, shall be submitted to the Committee no later than March 1; shall specify the Participant’s excess Pre-Tax
Contributions for the proceeding calendar year; and shall be accompanied by the Participant’s written statement that if such amounts are not distributed, such Allocable Excess Pre-Tax Contributions, when added to amounts deferred under other
plans or arrangements described in Sections 1081.01(d), exceeds the limit imposed on the Participant by Section 1081.01(d)(7) of the PR Code for the year in which the deferral occurred.” 

17. 

Section 4.02 of the Plan hereby is amended to add the following sentence at the end thereof: 

“Unless expressly delegated to another person, committee or entity, the Trustee shall be responsible for withholding all Puerto Rico
income taxes required to be withheld on Plan distributions (of any nature) under the PR Code and depositing and reporting such withheld income taxes as required by the PR Code.” 

18. 
 Article 4
of the Plan hereby is amended by adding a new Section 4.12 at the end thereof to read as follows: 
  

	 	“4.12	Puerto Rico Property. 

The Pension Investment Committee may elect to provide an Investment Fund consisting of a Puerto Rico mutual fund or other investment
alternative that will comply with the investment in Puerto Rico property alternative of PR Code Section 1081.01(b)(1).” 
 19. 
 Section 7.06 of the Plan hereby is amended in its entirety to read as
follows: 
  

	 	“7.06	Direct Rollovers. 

Notwithstanding any provision of the Plan to the contrary that would otherwise limit a distributee’s election under this Article, a
distributee may elect, at the time and in the 

  
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manner prescribed by the Committee, to have his entire Plan distribution paid directly to a qualified retirement plan described in PR Code Section 1081.01(a) or to an individual retirement
account described in PR Code Section 1081.02 specified by him.” 
 20. 

Section 8.03(h) of the Plan hereby is amended in its entirety to read as follows: 

 

	 	“(h)	Amounts received from a Rollover or any prior, Affiliated or Predecessor Plan in a trust-to-trust transfer which were subject to PR Code Section 1081.01(d) under
such Plan shall be subject to PR Code Section 1081.01(d) requirements under this Plan.” 

 21.

 Section 8.04 of the Plan hereby is amended in its entirety to read as follows: 

 

	 	“8.04	Hardship Withdrawals. 

Financial hardship for purposes of Section 8.02 shall mean that a Participant requires a withdrawal of money for an immediate and
heavy financial need. Such withdrawal cannot exceed the sum of (i) the amount required to meet such need, and (ii) any amounts necessary to pay any federal, state or local income taxes or penalties reasonably anticipated as a result of the
distribution. No withdrawal shall be permitted unless the hardship cannot reasonably be relieved from other sources including distributions (other than hardship distributions) and nontaxable loans available under any plan, through reimbursement or
compensation by insurance or otherwise, by liquidation of assets, by cessation of all Pre-Tax and After-Tax Contributions under the Plan, or by borrowing from commercial sources on reasonable commercial terms, to the extent any of these sources
would not itself cause an immediate and heavy financial need. This determination will be made by the Committee based on all the relevant facts and circumstances. Purchase by a Participant of a primary residence, the need to prevent eviction or
foreclosure on the primary residence of a Participant, postsecondary education tuition, related fees, or room and board for a Participant, or his Spouse, child or dependents for the next twelve months, and any non-reimbursed medical expense (within
the meaning of PR Code Section 1033.15(a)(4)) of a Participant, his Spouse or dependents may generally be considered situations of heavy financial need, unless otherwise governed by law or regulation. The Committee may, under rules established
by it which are uniformly applicable to all similarly situated Participants, determine other circumstances where a Participant has a heavy financial need and the decision of the Committee as to whether a Participant satisfies the financial hardship
rule shall be conclusive, unless otherwise governed by law or regulation.” 
 22. 

The last paragraph of Section 8.05 of the Plan hereby is amended in its entirety to read as follows: 

“This Section is intended to comply with the earliest distribution requirements of PR Code Section 1081.01(d)(2)(B) and
applicable regulations and is not intended to add any forms of distribution not otherwise allowed under the Plan.” 

  
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 23. 
 Section 11.14(a) of the Plan hereby is amended in its entirety to read as follows: 
  

	 	“(a)	Prior Plans. Effective as of date established by the Committee after receipt of a Puerto Rico Department of the Treasury determination that (i) this Plan
meets the applicable requirements of Section 1081.01(a) of the PR Code, and (ii) a prior plan or plans meets the applicable requirements of Section 1081.01(a) of the PR Code, the assets in cash and liabilities (or only assets not in
payout status and related liabilities if directed by the Pension Investment Committee) of a prior plan may be transferred to this Plan if the Pension Investment Committee so directs. This Plan shall be considered as a successor plan with regard to
such employee and all prior plan contributions transferred shall be treated as though they were made under this Plan for purposes of vesting, withdrawals and distributions.” 

24. 
 Schedule A
to the Plan hereby is amended in its entirety to read as follows: 
 “SCHEDULE A 

COMPENSATION 
  

	I.	The following payments are included as Compensation for all Participants: 

 

	 	 ̈	Basic salary. 

  

	 	 ̈	Shift premium pay. 

  

	 	 ̈	Overtime. 

  

	 	 ̈	Commissions. 

  

	 	 ̈	Sales incentive payments. 

  

	 	 ̈	Vacation pay (except as noted in Part II below). 

  

	 	 ̈	Compensation deferred pursuant to salary reduction arrangements under PR Code Section 1081.01(a). 

 

	 	 ̈	Salary continuation payments prior to the Severance Date. 

  

	 	 ̈	Lump sum payments in lieu of an increase in basic salary. 

  

	 	 ̈	Reynolds American Inc. Omnibus Incentive Compensation Plan payments that are eligible to be deferred. 

 

	II.	The following payments are not included as Compensation for Participants: 

Any form of compensation not listed in Part I, and specifically excluding the following: 

 

	 	 ̈	Vacation pay received in lieu of vacation taken. 

  

	 	 ̈	Moving expenses. 

  

	 	 ̈	Housing differential. 

  

	 	 ̈	Bonus payments unless specifically identified in Part I above. 

  
 7 

	 	 ̈	Change of control bonus. 

  

	 	 ̈	Stay-on bonus. 

  

	 	 ̈	Management incentive plan payments unless specifically identified in Part I above. 

 

	 	 ̈	Nondeferrable Reynolds American Inc. Omnibus Incentive Compensation Plan payments. 

 

	 	 ̈	Deferrals made pursuant to the Reynolds American Scholastic Savings Plan. 

  

	 	 ̈	Christmas bonus.” 

*            *          
  * 
 IN WITNESS WHEREOF, the undersigned member of the Committee has executed this Amendment No. 3 on the
day and year first written above. 
  

			
	RAI Employee Benefits Committee
		
	By:	 	/s/ McDara P. Folan, III
		 	Secretary

  
 8

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