The Lewis tobacco settlement is a roughly $70 million trust created in 2022 to pay former members of the Flue-Cured Tobacco Cooperative Stabilization Corporation (now U.S. Tobacco Cooperative, Inc.) after a class action alleging the cooperative wrongfully kept money belonging to growers. Distributions began in September 2024, a second round went out in June 2025, and about $4.2 million remains held back from claimants who have not turned in an IRS Form W-9.1Elevenflo. US Tobacco Cooperative Lewis Class Action Settlement
Who Qualifies and What the Claim Deadline Was
Eligible claimants are current or former members of the cooperative, mainly tobacco farmers and quota holders in the Southeast. The proof-of-claim deadline was December 12, 2022, and 18,265 claims were submitted by that date.2Omni Agent Solutions. Lewis Certified Settlement Class Trust Court Filing That deadline has closed; new claims are not being accepted.
The trustees reviewed those filings and issued 15,175 informal objections, then formally objected to 7,175 claims where the filer had not shown legal authority to file on behalf of an original cooperative member. After objections, 6,449 claims were allowed.1Elevenflo. US Tobacco Cooperative Lewis Class Action Settlement
Allowed claims fall into three categories:
- Membership Fee Claims, tied to cooperative membership fees paid by growers.
- 1967–1973 Capital Equity Credit Claims, tied to capital contributions during that period.
- 1982–2004 Proceeds Claims, the largest category, covering production during the Tobacco No Net Cost Program era. These require verification of tobacco poundage marketed between 2000 and 2004.3NC State Extension – Pitt County. Lewis Tobacco Settlement Enters Final Phase
How Much Claimants Are Receiving
Payments are calculated pro rata within each category. Farmers and quota holders who produced tobacco between 1982 and 2004 receive the largest amounts. Claims tied only to production before 1982 are much smaller, estimated at $10 to $100 per claim.3NC State Extension – Pitt County. Lewis Tobacco Settlement Enters Final Phase
Actual checks vary widely. Court records show one claimant’s estate received $8,599.20, while another claimant received about $411.1Elevenflo. US Tobacco Cooperative Lewis Class Action Settlement As of March 2024, the trust held $35,212,029.63 before distributions began.4NC State Extension – Pitt County. Lewis Tobacco Settlement Enter Final Phase The first round of checks was mailed September 27, 2024, and a second round followed on June 19, 2025.
Why W-9 Paperwork Is Holding Up Some Payments
Every claimant must submit IRS Form W-9 before the trust can release a payment. Originally, 573 claimants had not returned valid W-9 forms. The trustees mailed a first solicitation in May 2024 and then asked the court for permission to withhold distributions from non-compliant claimants. On September 11, 2024, Judge Joseph N. Callaway denied that request, finding the initial mailing did not meet the IRS safe harbor requirements, and ordered further solicitations and consultation with the IRS.1Elevenflo. US Tobacco Cooperative Lewis Class Action Settlement
A second solicitation in September 2024 brought in 265 W-9s. A third round in August 2025 pulled in another 37. As of December 17, 2025, 128 claimants still had not filed, leaving roughly $4.2 million blocked inside the trust.5Omni Agent Solutions. Lewis Certified Settlement Class Trust Documents1Elevenflo. US Tobacco Cooperative Lewis Class Action Settlement If you filed a claim and never received a check, missing W-9 paperwork is the most common reason.
How to Check on a Payment or Fix a W-9
The claims agent is Omni Agent Solutions, Inc. Claimants can reach it at 866-989-3039 or by email at USTCLewisSettlementClass@omniagnt.com to submit a W-9, verify a payment, or ask about a lost or expired check. Banks confirming that a Lewis Settlement distribution check is legitimate can call 818-906-8300.6Omni Agent Solutions. Lewis Settlement Class Trust
The trust is still active under the U.S. Bankruptcy Court for the Eastern District of North Carolina, Case No. 21-01511-5-JNC. The court granted a motion to appoint successor trustees on June 9, 2026, and the trust continues to handle individual disputes, including motions to reconsider denied claims and orders to reissue lost or expired checks.5Omni Agent Solutions. Lewis Certified Settlement Class Trust Documents1Elevenflo. US Tobacco Cooperative Lewis Class Action Settlement