Document:

EX-4.4

 Exhibit 4.4 

GUARANTEE AGREEMENT 
 This
GUARANTEE, entered into July 25, 2017 (as amended from time to time, this “Guarantee”), made by British American Tobacco p.l.c., a public limited company incorporated under the laws of England and Wales (the
“Guarantor”), in favor of The Bank of New York Mellon Trust Company, N.A., as trustee (“Trustee”) for the registered holders (the “Holders”) of the series of Notes set forth below (collectively, the
“Debt Securities”) of R. J. Reynolds Tobacco Company, a North Carolina corporation (as successor to Lorillard Tobacco Company, LLC (f/k/a Lorillard Tobacco Company), a Delaware limited liability company) (the
“Issuer”): 
  

	 	•	 	8.125% Senior Notes due June 23, 2019 

  

	 	•	 	6.875% Senior Notes due 2020 

  

	 	•	 	8.125% Senior Notes due 2040 

  

	 	•	 	7.000% Senior Notes due 2041 

  

	 	•	 	2.300% Senior Notes due 2017 

  

	 	•	 	3.750% Senior Notes due 2023 

 WITNESSETH: 

SECTION 1. Guarantee. (a) The Guarantor hereby unconditionally guarantees, jointly and severally with REYNOLDS AMERICAN INC., a
North Carolina Corporation, and R.J. REYNOLDS TOBACCO HOLDINGS, INC., a Delaware corporation (the “Existing Guarantors”), the punctual payment when due, whether at stated maturity, by acceleration or otherwise, of the principal of,
premium, if any, and interest on the Debt Securities (the “Obligations”), according to the terms of the Debt Securities and as more fully described in the Indenture (as amended, modified or otherwise supplemented from time to time,
the “Indenture”), dated June 23, 2009 among the Issuer, the Existing Guarantors, the Guarantor and the Trustee, and any other amounts payable by the Issuer under the Indenture. 

(b) It is the intention of the Guarantor that this Guarantee not constitute a fraudulent transfer or conveyance for purposes of Bankruptcy
Law, the Uniform Fraudulent Conveyance Act, the Uniform Fraudulent Transfer Act or any similar federal or state law in any relevant jurisdiction to the extent applicable to this Guarantee. To effectuate the foregoing intention, the amount guaranteed
by the Guarantor under this Guarantee shall be limited to the maximum amount as will, after giving effect to such maximum amount and all other contingent and fixed liabilities of the Guarantor that are relevant under such laws, result in the
Obligations of the Guarantor under this Guarantee not constituting a fraudulent transfer or conveyance. For purposes hereof, “Bankruptcy Law” means Title 11, U.S. Code, or any similar federal or state law for the relief of debtors
in any relevant jurisdiction. 

  
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 SECTION 2. Guarantee Absolute. The Guarantor guarantees that the Obligations will be paid
strictly in accordance with the terms of the Indenture, regardless of any law, regulation or order now or hereafter in effect in any jurisdiction affecting any of such terms or the rights of Holders of the Debt Securities with respect thereto. The
liability of the Guarantor under this Guarantee shall be absolute and unconditional irrespective of: 
  

	 	(a)	any lack of validity, enforceability or genuineness of any provision of the Indenture, the Debt Securities or any other agreement or instrument relating thereto; 

 

	 	(b)	any change in the time, manner or place of payment of, or in any other term of, all or any of the Obligations, or any other amendment or waiver of or any consent to departure from the Indenture; 

 

	 	(c)	any exchange, release or non-perfection of any collateral, or any release or amendment or waiver of or consent to departure from any other guarantee, for all or any of the
Obligations; or 

  

	 	(d)	any other circumstance that might otherwise constitute a defense available to, or a discharge of, the Issuer or a guarantor. 

SECTION 3. Ranking. The Guarantor covenants and agrees that its obligation to make payments of the Obligations hereunder constitutes an
unsecured obligation of the Guarantor ranking (a) pari passu with all existing and future senior indebtedness of the Guarantor and (b) senior in right of payment to all existing and future subordinated indebtedness of the Guarantor. 

SECTION 4. Waiver; Subrogation. (a) The Guarantor hereby waives promptness, diligence, notice of acceptance and any other notice
with respect to this Guarantee and any requirement that the Trustee, or the Holders of any Debt Securities protect, secure, perfect or insure any security interest or lien or any property subject thereto or exhaust any right or take any action
against the Issuer or any other Person or any collateral. 
 (b) The Guarantor shall be subrogated to all rights of the Holders of any Debt
Securities and the Trustee against the Issuer in respect of any amounts paid to such Holder by the Guarantor pursuant to the provisions of this Guarantee; provided, however, that the Guarantor shall not exercise, or receive any
payments arising out of or based upon, such right of subrogation which it may have at any time under this Guarantee and the Guarantor waives all rights of set off and counter-claim against the Issuer until the principal and interest on all Debt
Securities issued under such Indenture shall have been paid in full. For the avoidance of doubt, the Guarantor’s agreement not to exercise its right of subrogation (or to receive any payments arising out of or based upon such right) shall not
be construed as a waiver, as between the Guarantor and the Issuer, of such right. If any amount shall be paid to the Guarantor in violation of the preceding two sentences at any time prior to the cash payment in full of the Obligations and all other
amounts payable under this Guarantee, such amount shall be held in trust for the benefit of the Trustee and the Holders of any Debt Securities and shall forthwith be paid to the Trustee, to be credited and applied to the Obligations and all other
amounts payable under this Guarantee, whether matured or unmatured, in accordance with the terms of the Indenture and this Guarantee, or be held as collateral for any Obligations or other amounts payable under this Guarantee thereafter arising. 

  
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 SECTION 5. No Waiver; Remedies. No failure on the part of the Trustee or any Holder of the
Debt Securities to exercise, and no delay in exercising, any right hereunder shall operate as a waiver thereof; nor shall any single or partial exercise of any right hereunder preclude any other or further exercise thereof or the exercise of any
other right. The remedies herein provided are cumulative and not exclusive of any remedies provided by law. 
 SECTION 6. Continuing
Guarantee; Transfer of Interest. This Guarantee is a continuing guarantee and shall (a) remain in full force and effect until the earliest to occur of (i) the date, if any, on which the Guarantor shall consolidate with or merge into
the Issuer or any successor thereto, (ii) the date, if any, on which the Issuer or any successor thereto shall consolidate with or merge into the Guarantor, and (iii) payment in full of the Obligations, (b) be binding upon the
Guarantor, its successors and assigns, and (c) inure to the benefit of and be enforceable by any Holder of Debt Securities, the Trustee, and by their respective successors, transferees, and assigns. 

SECTION 7. Reinstatement. This Guarantee shall continue to be effective or be reinstated, as the case may be, if at any time any
payment of any of the Obligations is rescinded or must otherwise be returned by any Holder of the Debt Securities or the Trustee upon the insolvency, bankruptcy or reorganization of the Issuer or otherwise, all as though such payment had not been
made. 
 SECTION 8. Amendment. The Guarantor may amend this Guarantee at any time for any purpose without the consent of the Trustee
or any Holder of the Debt Securities; provided, however, that if such amendment adversely affects (a) the rights of the Trustee or (b) any Holder of the Debt Securities, the prior written consent of the Trustee (in the case of (b), acting
at the written direction of the Holders of more than 50% in aggregate principal amount of Debt Securities) shall be required. 
 SECTION 9.
Governing Law. This Guarantee shall be governed by, and construed in accordance with the laws of the State of New York. 

(signature page follows) 

  
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 IN WITNESS WHEREOF, the Guarantor has caused this Guarantee to be duly executed and delivered by
its officer thereunto duly authorized. 
  

			
	BRITISH AMERICAN TOBACCO P.L.C.
		
	By:	 	 /s/ Ben Stevens

	Name:	 	Ben Stevens
	Title:	 	Finance Director
	
	Address:
	 Globe House
 4 Temple
Place

	London WC2R 2PG
	United Kingdom
	Fax No.: +44 (0)20 7845 0555
	Tel. No.: +44 (0)20 7845 1000
	Att’n.: Company Secretary

  
 [Signature Page to
Guarantee Agreement of British American Tobacco p.l.c. 
 with respect to Notes Issued Under Indenture dated June 23, 2009]EX-10.1

 Exhibit 10.1 

July     , 2017 

PERSONAL AND CONFIDENTIAL 
 [Name and Address]

 Dear
                            : 

Reynolds American Inc. (“RAI”) is pleased to offer you this “Transition Letter” in connection with the
completion of the transactions described in that certain Agreement and Plan of Merger, dated as of January 16, 2017, among British American Tobacco p.l.c. (“BAT”), BATUS Holdings Inc., Flight Acquisition Corporation and RAI
(the “Merger Agreement”). This Transition Letter will be binding immediately upon its execution, but, notwithstanding any provision of this Transition Letter to the contrary, this Transition Letter will not become effective or
operative (and neither party will have any obligation hereunder) until the occurrence of the “Closing” (as defined in the Merger Agreement). Notwithstanding any provision in this Transition Letter to the contrary, if the Merger
Agreement is terminated (with the effect that the Closing will not occur), this Transition Letter will immediately terminate and you will not be entitled to any payments or benefits hereunder. Words and phrases used in this Transition Letter with
initial capital letters that are not defined in this Transition Letter, and are defined in your letter agreement with RAI, dated                 
    , 200    , regarding special severance benefits and change of control protections (your “2/3 Agreement”), are used herein as so defined. 

 

	 	1.	Continued Service Through the Departure Date. RAI has determined that your continued service to RAI or an affiliate of or successor to RAI (collectively, the “Company”) for a period of time
following the “Closing Date” (as such term is defined in the Merger Agreement) will be important to the successful integration of RAI and BAT. It is currently anticipated that your services will be needed through
                            , 201     (such date, or such later date as you
and the Company mutually agree, the “Departure Date”). The Company agrees that it will release you from employment on the Departure Date, and that you may elect to end your employment on the Departure Date if the Company does not
release you from employment on the Departure Date (either such termination, a “Departure Date Termination”). The period of time from the Closing Date through the Departure Date is referred to in this Transition Letter as the
“Transition Period”. 

  

	 	2.	 Termination of Employment During the Transition Period. Any Departure Date Termination and any other
termination of your employment during the Transition Period (other than a termination due to your death, which is addressed in Section 3 of this Transition Letter, or a termination for Cause) will be treated as a Separation from Service that
entitles you to the payments and benefits set forth in Section 1 and 2(a) of your 2/3 Agreement and, as a result, upon any such termination of your employment, the Company shall pay and provide to you, pursuant to your 2/3 Agreement, the
Special Severance Benefits set forth in Section 1 of your 2/3 Agreement and any amounts to which you may be entitled under Section 2(a) of 

	 	
your 2/3 Agreement, subject to your satisfaction of the requirements of Section 3(a) of your 2/3 Agreement, including execution of a general release and reaffirmation of your Non-Competition, Non-Disclosure of Confidential Information and Commitment to Provide Assistance Agreement. Your 2/3 Agreement and the RAI
Non-Qualified Retirement Plan are hereby amended to reflect the preceding sentence. For the avoidance of doubt, any termination of employment under this Section 2 shall be considered a termination
entitling you to severance benefits for purposes of any annual bonus or equity arrangements of the Company that provide special benefits upon such a termination. 

  

	 	3.	Effect of Death During the Transition Period. 

  

	 	(a)	Eligibility. Your estate, your eligible dependents and your Pension Beneficiary (as defined below) will be entitled to receive the payments and benefits set forth in Section 3(b) of this Transition Letter in
the event of your death while you are employed by the Company during the Transition Period. 

  

	 	(b)	Payments and Benefits. In the event that your employment with the Company terminates due to your death during the Transition Period, the following provisions shall apply, subject to the requirements of
Section 3(c) of this Transition Letter: 

  

	 	i.	The Company shall pay your estate an amount equal to the Special Severance Benefits that would have been payable to you pursuant to Section 1(a)(i) of your 2/3 Agreement upon a termination of your employment under
Section 2 of this Transition Letter on the date of your death. Such amount shall be paid in a lump sum in cash as soon as practicable (but in no event later than sixty (60) days) following the date of your death. 

 

	 	ii.	The Company shall provide continuation of the coverage of your eligible dependents under the Company’s medical, life, dental and vision insurance benefit plans for a period of up to three (3) years from the
date of your death (the “Subsidized Benefit Period”) at the same cost structure as for active employees; provided, however, that during such Subsidized Benefit Period your eligible dependents will be covered by the fully insured
medical, dental and vision plans maintained by the Company. The Subsidized Benefit Period will be included in the applicable COBRA continuation coverage period with respect to any group health plan. If your eligible dependents choose to continue
COBRA continuation coverage under any group health plans after the Subsidized Benefit Period, such eligible dependents will be responsible for the entire premium payment for the remainder of the applicable COBRA continuation coverage period.

  
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	 	iii.	The Company shall pay your estate an amount equal to the matching contributions and/or retirement enhancement contributions, if any, that would have been contributed by the Company on your behalf under the
Company’s qualified defined contribution plan (the “CIP”) and nonqualified defined contribution plans assuming (i) you had continued to be employed as an active participant in the CIP throughout the three-year period
following your death, (ii) your pay was equal to the amount of your base pay and target bonus as in effect immediately prior to your death and (iii) you contributed in an amount that would have provided for the maximum matching
contributions during the three-year period following your death (without regard to any amendment to the CIP made subsequent to the date of your death which reduces the matching contributions and/or retirement enhancement contributions thereunder).
Such amount shall be paid in a lump sum in cash as soon as practicable (but in no event later than sixty (60) days) following the date of your death. 

  

	 	iv.	If you are eligible to participate in the Company’s defined benefit pension plan as of the date of your death, the Company shall calculate an additional pension benefit, which shall be (i) determined as if
your employment with the Company had continued throughout the three-year period following your death, and (ii) calculated as if your base pay and target bonus for such additional period remained at the level in effect on the date of your death.
The additional pension benefit described in the preceding sentence shall be provided under and paid pursuant to the terms of the RAI Non-Qualified Retirement Plan, to the person or persons entitled under such
plans to pension benefits payable in respect of you after your death (your “Pension Beneficiary”), and the RAI Non-Qualified Retirement Plan is hereby amended accordingly. 

 

	 	v.	If you are eligible for retiree health and life insurance coverage on the date of your death, additional age and service shall be credited towards eligibility for retiree health and life insurance coverage for your
eligible dependents, determined as if your employment with the Company had continued throughout the three-year period following your death. 

  

	 	vi.	If you participate in an executive supplemental payment plan on the date of your death, your estate will be entitled to continue to receive the annual executive supplemental payment that you were entitled to receive on
the date of your death until the end of the three-year period following your death. Such amount shall be paid in a lump sum in cash as soon as practicable (but in no event later than sixty (60) days) following the date of your death.

  

	 	vii.	 If you are eligible to participate in the Company’s MedSave Plan as of the date of your death, the Company
will pay your estate an amount equal to the contributions that would have been credited as Company contributions to your notional account under the MedSave Plan assuming (i) you had continued to be employed as an active participant in the
MedSave Plan 

  
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throughout the three-year period following your death and (ii) the Company had credited your notional account thereunder with the maximum amount of matching contributions each year during
the three-year period following your death. Such amount shall be paid in a lump sum in cash as soon as practicable (but in no event later than sixty (60) days) following the date of your death. 

 

	 	(c)	General Release. As a condition to receiving any benefits or amounts payable pursuant to this Section 3 of this Transition Letter, your estate and Pension Beneficiary, as applicable, must satisfy the general
release requirement of Section 3(a) of your 2/3 Agreement. 

  

	 	4.	Tax Withholding. The Company shall withhold from any amounts payable under this Transition Letter all federal, state, city or other taxes as may be required to be withheld pursuant to any law or governmental
regulation or ruling. 

  

	 	5.	Code Section 409A. 

  

	 	(a)	Specified Employees. Notwithstanding anything in this Transition Letter to the contrary, in the event that you are deemed to be a “specified employee” on the date your employment with the Company
terminates, determined pursuant to an identification methodology adopted by the Company in compliance with Section 409A, and if any portion of the payments or benefits to be received by you upon separation from service would constitute a
“deferral of compensation” subject to Section 409A, then to the extent necessary to comply with Section 409A, amounts that would otherwise be payable pursuant to this Transition Letter or your 2/3 Agreement during the six
(6) month period immediately following the date of your termination of employment and benefits that would otherwise be provided pursuant to this Transition Letter or your 2/3 Agreement during the six (6) month period immediately
following the date of your termination of employment will instead be paid or made available on the earlier of (i) within ten (10) days following the first business day of the seventh month after the date of your termination of employment,
provided that you shall not have the right to designate the payment date or (ii) your death. 

  

	 	(b)	General. The parties intend for this Transition Letter to either comply with, or be exempt from, Section 409A, and all provisions of this Transition Letter will be interpreted and applied accordingly. Each
payment under this Transition Letter shall be considered a separate payment and not one of a series of payments for purposes of Section 409A. 

  

	 	6.	Legal Fees and Expenses. If your employment is terminated (a) for any reason other than death during the Transition Period (in the case of Section 1 or 2 of this Transition Letter) or (b) due to
your death during the Transition Period (in the case of Section 3 of this Transition Letter), the Company will pay to you (in the case of Section 1 or 2 of this Transition Letter) your estate (in the case of Sections 3(b)(i), 3(b)(iii),
3(b)(vi) or 3(b)(vii) of this Transition Letter), your eligible dependents (in 

  
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the case of Section 3(b)(ii) or 3(b)(v) of this Transition Letter) or your Pension Beneficiary (in the case of Section 3(b)(iv) of this Transition Letter) as incurred all legal and
accounting fees and expenses incurred by you, your estate, your eligible dependents or your Pension Beneficiary as a result of such termination (including all such fees and expenses, if any, in seeking to obtain or enforce any right or benefit
provided hereunder, unless your, your estate’s, your eligible dependents’ or your Pension Beneficiary’s claim is found by an arbitral tribunal of competent jurisdiction to have been frivolous. Any such payments shall be made no later
than December 31 of the year following the year in which you, your estate, your eligible dependents or your Pension Beneficiary incur the expenses, provided that in no event will the amount of expenses eligible for reimbursement in one year
affect the amount of expenses to be reimbursed, or in-kind benefits to be provided, in any other taxable year. Each provision of reimbursements pursuant to this Section 6 of this Transition Letter shall
be considered a separate payment and not one of a series of payments for purposes of Section 409A. 

  

	 	7.	Applicable Law. The laws of North Carolina shall be the controlling law in all matters relating to this Transition Letter, without giving effect to principles of conflicts of laws. The Company shall apply and
administer this Transition Letter in a manner such that the Employee Retirement Income Security Act of 1974, as amended, does not apply to this Transition Letter. 

 

	 	8.	Amendments. This Transition Letter may only be amended if agreed to in writing by the Company and you (or after your death, (a) in the case of an amendment affecting Sections 3(b)(i), 3(b)(iii), 3(b)(vi) or
3(b)(vii) of this Transition Letter, your estate, (b) in the case of an amendment affecting Section 3(b)(ii) or 3(b)(v) of this Transition Letter, your eligible dependents and (c) in the case of an amendment affecting
Section 3(b)(iv) of this Transition Letter, your Pension Beneficiary). 

  

	 	9.	Complete Agreement. This Transition Letter embodies the complete agreement and understanding between the parties with respect to the subject matter hereof and effective as of its date supersedes and preempts any
prior understandings, agreements or representations by or between the parties, written or oral, which may have related to the subject matter hereof in any way. For the avoidance of doubt, however, the parties agree that except as expressly set forth
herein, nothing in this Transition Letter supersedes, preempts or amends your 2/3 Agreement or any other arrangement between you and the Company. 

  

	 	10.	Counterparts. This Transition Letter may be executed in two or more counterparts (including by facsimile or PDF), each of which will be deemed an original but all of which together will constitute one and the
same instrument. 

  
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 Please be aware that this Transition Letter does not constitute an offer or guarantee of
employment with the Company. Please indicate your agreement to the terms set forth herein by executing this Transition Letter in the space provided below. 
  

			
	Very truly yours,
	
	REYNOLDS AMERICAN INC.

 
			
		
	By:	 	  

	Name:	 	
	Title:	 	

 I hereby agree to the terms of this Transition Letter, including the amended terms with respect to my 2/3 Agreement.

  

			
	By:	 	  

		 	[Name]
		
	Date:	 	  

  
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