(ii) "person" means an individual,, partnership, committee,
association, corporation, or any other organization or group of persons.

(d) "Allocable share" has the meaning that is stated in the Master Settlement
Agreement.

(e) (1) "Cigarette" means any product that contains nicotine, is intended to
be burned or heated under ordinary conditions of use, and consists of or contains.

(i) any roll of tobacco wrapped in paper or in any substance not
containing tobacco;

(ii) tobacco, in any form, that is functional in the product, which,
because of its appearance, the type of tobacco used in the filler, or its packaging and
labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or

(iii) any roll of tobacco wrapped in any substance containing tobacco
which, because of its appearance, the type of tobacco used in. the filler, or its
packaging and labeling, is likely to be offered to, or purchased by, consumers as a
cigarette described in item (i) of this paragraph.

(2) (i) "Cigarette" includes tobacco commonly known as a
"roll your own", 0.09 ounces of which constitute one individual cigarette:

(ii) "Roll your own" means any tobacco which, because of its
appearance, type, packaging, or labeling, is suitable for use and likely to be offered to,
or purchased by, consumers as tobacco for making cigarettes.

(2) "Cigarette" includes "roll-your-own" tobacco (i.e., any tobacco which,
because of its appearance, type, packaging, or labeling is suitable for use and likely to
be offered to or purchased by consumers as tobacco for making cigarettes). For
purposes of this definition of "cigarette", 0.09 ounces of "roll-your-own" tobacco shall
constitute one individual "cigarette".

(f) "Master Settlement Agreement" means the settlement agreement and
related documents entered into on November 23, 1998, by the State and. leading
United States tobacco product manufacturers.

(g) "Qualified escrow fund" means an escrow arrangement with a federally or
State chartered financial institution that:

(1) has having no affiliation with any tobacco product manufacturer and
has having assets of at least $l,000,000,000; and

(2) (i) where such arrangement requires the that such financial
institution to hold the principal of the escrowed funds for the benefit of releasing
parties; and

(ii) prohibits the tobacco product manufacturer that places the
funds into escrow from using, accessing, or directing the use of the principal of the
funds except as otherwise provided by this Act consistent with § 3(b) of this Act.