v3.26.3
Contingencies (Tables)
 9 Months Ended
Sep. 30, 2026
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Contingencies The changes in our accrued liability for tobacco and health and certain other litigation items, including related interest costs, for the periods specified below are as follows:
For the Nine Months Ended September 30,For the Three Months Ended September 30,
(in millions)2026202520262025
Accrued liability for tobacco and health and certain other litigation items at beginning of period$71 $96 $156 $95 
Pre-tax charges for:
Tobacco and health and certain other litigation (1)
85 

44 16 4 
JUUL-related settlements (2)
4 — — (1)
Related interest costs31 4 7 — 
Payments(50)(76)(38)(30)
Accrued liability for tobacco and health and certain other litigation items at end of period$141 $68 $141 $68 
(1) Includes judgments, settlements and fee disputes associated with tobacco and health and certain other litigation.
(2) Includes the settlement of certain e-vapor product litigation relating to JUUL e-vapor products. See E-vapor Product Litigation below for a discussion of these settlements.
The table below lists the number of certain tobacco-related cases pending in the United States against us as of:
October 26, 2026October 27, 2025October 28, 2024
Individual Smoking and Health Cases (1)
282181178
Health Care Cost Recovery Actions111
E-vapor Cases(2)
25
1675
Other Tobacco-Related Cases (3)
333
(1) Includes as of October 26, 2026, 50 cases filed in Illinois, three cases filed in New Mexico, 109 cases filed in Massachusetts, five cases filed in Oregon, eight cases filed in Hawaii, 10 cases filed in the U.S. Virgin Islands, 57 cases filed in Pennsylvania and 12 non-Engle cases filed in Florida. Does not include individual smoking and health cases brought by or on behalf of plaintiffs in Florida state and federal courts following the decertification of the Engle class (these Engle progeny cases are discussed below in Smoking and Health Litigation - Engle Progeny Cases).
(2) In May 2023, we reached agreement on terms to resolve the majority of the Multidistrict Litigation lawsuits, and, in March 2024, the court granted final approval of the settlement. Pending final dismissal of these cases, as of October 26, 2026, the remaining cases include 20 individual cases that opted out of the settlement, four class action lawsuits pending in Canada and one individual state court case relating the Multidistrict Litigation. For further discussion of the Multidistrict Litigation settlement, see E-vapor Product Litigation below.
(3) See Certain Other Tobacco-Related Litigation below.
Currently Pending Non-Engle Cases with Accrued Liabilities
(rounded to nearest $ million)
PlaintiffVerdict DateDefendant(s)State
Compensatory Damages (1)
Punitive Damages
(PM USA)		Post-Trial Status
Accrual (1)
FontaineSeptember 2022PM USAMA
$8 million
$56 million
The Massachusetts Supreme Judicial Court affirmed the judgment. PM USA has requested review by the U.S. Supreme Court.
$92 million
(1) Accrual amounts include interest and associated costs, if applicable. For any cases with multiple defendants, accrual amounts reflect the portion of compensatory damages PM USA believes it will have to pay if the case is ultimately decided in plaintiff’s favor after taking into account any portion potentially payable by the other defendant.
Currently Pending Non-Engle Cases with Verdicts against PM USA
(rounded to nearest $ million)
PlaintiffVerdict DateDefendant(s)State
Compensatory Damages (1)
Punitive Damages
(PM USA)		Post-Trial Status
ThompsonSeptember 2026PM USAIL
$1 million
(<$1 million)
$0
PM USA has filed post trial motions and will, if necessary, appeal.
OgbeborSeptember 2026PM USAIL
<$1 million (<$1 million)
$0
PM USA has filed post trial motions and will, if necessary, appeal.
PetruzzielloNovember 2025PM USA R.J. ReynoldsMA
<$1 million
$0
Plaintiff has filed a notice of appeal.
Perez-TrinidadOctober 2025PM USA R.J. ReynoldsMA
$1 million
$6 million
PM USA’s and R.J. Reynolds’ appeals remain pending.
AmaralMarch 2025PM USA R.J. ReynoldsMA
$4 million
$25 million
PM USA’s and R.J. Reynolds’ appeals remain pending.
(1) PM USA’s portion of the compensatory damages award is noted parenthetically where the court has ruled that comparative fault applies.
Non-Engle Cases Concluded in Past 12 Months
(rounded to nearest $ million)
PlaintiffVerdict DateDefendant(s)StatePayment Amount for Damages (if any)
TaylorAugust 2024PM USAOR
<$1 million
Ricapor-HallAugust 2023PM USAHI
$14 million
Currently Pending Engle Cases with Verdicts against PM USA
(rounded to nearest $ million)
PlaintiffVerdict DateDefendant(s)Court
Compensatory Damages (1)
Punitive Damages
(PM USA)		Post-Trial Status
GarciaJune 2024PM USAMiami-Dade
$2 million
$10 million
Appeals to the Third District Court of Appeal pending.
LippSeptember 2026PM USAMiami-Dade
$50 million ($38 million)
$0
PM USA intends to appeal.
(1) PM USA’s portion of the compensatory damages award is noted parenthetically where the court has ruled that comparative fault applies.
Engle Cases Concluded in Past 12 Months
(rounded to nearest $ million)
PlaintiffVerdict DateDefendant(s)CourtPayment Amount for Damages (if any)
ChaconOctober 2023PM USAMiami-Dade
$1 million
McCallOctober 2023PM USABroward
<$1 million