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Class A beneficiaries, such as spouses, civil union partners, children, and grandchildren, are exempt from inheritance tax

In the US, most insurance (including Medicaid) cover NRT and pharmaceuticals, so in nearly all cases the out of pocket cost for cessation aid is lower than the cost of continued smoking

Similarly, taxation policies that make e-cigarettes less accessible to teens may inadvertently price out low-income earners who smoke trying to quit [114]

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Part 4: Highly cash generative, non-cyclical business with stellar ROIC Tobacco remains an oligopolistic market with regulation facilitated barriers to entry