The Tobacco Master Settlement Agreement (MSA) was entered in November 1998, originally between the four largest United States tobacco companies (Philip Morris Inc., R. J. Reynolds, Brown & Williamson and Lorillard – the original participating manufacturers- and the attorneys general of 46 states.
State signatories to the MSA include 46 states (all but Mississippi, Minnesota, Florida, and Texas, which settled separately with the major tobacco companies), the District of Columbia, Puerto Rico and four territories. Participating Manufacturers include the four (now three) major tobacco companies originally sued and about 45 smaller tobacco companies.[1] Tobacco companies that elect not to sign the MSA are referred to as Non-Participating Manufacturers.