2015 VUSE Customer presentation

VUSE solo Sleek package design with premium quality VUSE product Internal blister barrier for optimal product freshness Product removal requires exposing USB charger and in- package leaflet which strengthens “rechargeable” communication The ideal introduction to the VUSE experience. Every VUSE Digital Vapor Cigarette is rechargeable, comes pre-charged and ready to use. 2

VUSE cartridges ORIGINAL The VUSE signature tobacco taste BERRY A mixed blend of vibrant flavors MINT Cool fresh mint flavor with a tobacco undertone CREMA Delivers a creamy flavor with a hint of tobacco taste CHAI A crisp blend of aromatic tea flavors MENTHOL VUSE’s signature take on menthol flavor VUSE Cartridges are used with the VUSE Solo and contain our own formulated V-Liquid™, developed to give the best tasting vapor experience possible. Each Cartridge lasts about as long as a pack of cigarettes and they are sold in packs of two. 3

VUSE Cartridges Original VUSE Cartridges Menthol The VUSE portfolio VUSE Solo Original VUSE Solo Menthol VUSE Cartridges Original VUSE Cartridges Menthol Pack UPC Carton UPC Supplier Item # 4

The VUSE portfolio VUSE Cartridges Berry VUSE Cartridges Mint VUSE Cartridges Crema VUSE Cartridges Chai Pack UPC Carton UPC Supplier Item # 5

VUSE Retail plan BASE REQUIREMENTS Carry and maintain adequate inventory of VUSE Products as requested by RJRT Merchandise and display VUSE Products in a location that is highly visible to adult tobacco consumers, as determined by RJRT Train employees with any and all materials provided by RJRT concerning VUSE products Rotate VUSE products on a first in first out basis and remove from sale any outdated VUSE products for RJRT inspection and authorization for return to wholesale for credit 6

Signage and space requirements Have a permanent home for VUSE with a consistent, highly visible location. VUSE Products will occupy highly visible “Featured Space” in the backbar. Location, size and configuration of space will be determined by RJRT. Place a minimum of one piece of VUSE off-set signage as determined by RJRT. If no competitive off-set signage is present, Retailer is not required to have off-set VUSE signage.

Insert Your Customized POG Plan-o-gram Insert Your Customized POG If applicable, use this slide to present your own POG for the Account/Outlet 8

Pricing program Let’s talk profitability Price (“MRMRP”) Retailer’s everyday selling price for VUSE products will be no greater than RJRT’s MRMRP for VUSE Products Retailer is always free to lower the prices on VUSE Products

Customize this slide to include customer’s state and / or local MRMRPs Vuse mrmrp Optimize VUSE sales through attractive consumer pricing Profitability Enhancement Payments (PEPs) can be earned for Solos and Cartridges purchased during the month Solo $ 9.99 Cartridges $ 5.99 The National MRMRP for VUSE is as follows: Customize this slide to include customer’s state and / or local MRMRPs

Pep rateS / Profitability Solo $6.25/CTN* Cartridges $2.50/CTN* *Solo and Cartridges are packed five units per carton VUSE Proposal Wholesale Retail Product *Cost to Retail MRMRP PEP Rate Penny Profit (including PEP) Margin (including PEP) Markup (including PEP) SOLO $8.46 $9.99 $1.25 $2.78 27.8% 32.9% Cartridges (2) $4.70 $5.99 $0.50 $1.79 29.9% 38.1% Payment rates subject to change and may vary by state * Based on an assumed cost to retail. Cost to retail may vary.

Next steps Next Steps Use this slide to present your customized recommendation for next steps (e.g. merchandising resets, clerk education sessions, supervisor meetings, etc.) 12