The Lewis tobacco settlement is a $70 million trust paying former members of the U.S. Tobacco Cooperative whose memberships were cancelled in 2004 and 2005. As of mid-2026, 6,449 claims have been allowed, two rounds of distributions have gone out, and roughly $4.2 million is still being withheld from 128 claimants who have not returned valid tax forms.1ElevenFlo. US Tobacco Cooperative Lewis Class Action Settlement
What the Settlement Pays For
The money resolves claims that the Flue-Cured Tobacco Cooperative Stabilization Corporation, later renamed U.S. Tobacco Cooperative, wrongfully cancelled roughly 800,776 membership interests when the federal tobacco Price Support Program wound down. Members had paid $5.00 for a share of common stock and held contracts the plaintiffs said guaranteed lifetime membership. In 2004 the cooperative told members they would lose those memberships unless they signed new exclusive-sale contracts, which plaintiffs alleged was designed to strip them of their share of reserves and retained earnings built up over decades.2vLex. Fisher v. Flue-Cured
After nearly 17 years of litigation in Wake County Superior Court, Judge A. Graham Shirley issued a partial summary judgment in April 2021 estimating potential liability at more than $725 million.3GovInfo. In Re U.S. Tobacco Cooperative, Inc., Case No. 21-01511-5-JNC The cooperative filed Chapter 11 on July 7, 2021, and the parties mediated a $70 million global settlement on February 2, 2022. The bankruptcy court approved it on June 23, 2022, and the plan took effect on July 14, 2022.4Omni Agent Solutions. Lewis Class Settlement Court Filing
Who Qualifies and What Counts as a Claim
The class covers individuals, proprietorships, partnerships, corporations, and their heirs who were members of the cooperative at any point from its founding through the end of the 2004 crop year and whose memberships were cancelled without a hearing.5Quinn Emanuel Urquhart & Sullivan. USTC Supreme Court Opening Brief
The settlement recognizes three claim types:
- Membership Fee Claims, based on the $5.00 common stock share paid to join.
- 1967–1973 Capital Equity Credit Claims, for members issued certificates of interest in capital reserves for those crop years.
- 1982–2004 Proceeds Claims, for members who marketed flue-cured tobacco and paid No Net Cost assessments, with substantiation required for pounds marketed between 2000 and 2004.
The claims bar date was December 12, 2022, and the court has consistently denied late-filed claims for lack of good cause.1ElevenFlo. US Tobacco Cooperative Lewis Class Action Settlement If you missed it, there is no current path to file.
Of 18,265 claims filed, the trustees ran multiple rounds of objections to weed out late filings, missing documentation, duplicates, unsigned submissions, and claims filed without proof of legal authority to act for an original member. One omnibus objection alone sought to disallow 7,175 claims on the authority issue. After that winnowing, 6,449 claims were allowed.4Omni Agent Solutions. Lewis Class Settlement Court Filing
How Much Each Claimant Gets
There is no fixed payout. The $70 million is divided pro rata, so what you receive depends on the size and type of your allowed claim relative to the total pool of allowed claims.1ElevenFlo. US Tobacco Cooperative Lewis Class Action Settlement
Distribution Timeline
The first distribution to allowed claimants went out on September 27, 2024. A second distribution to compliant claimants followed on June 19, 2025. The trust remains in active distribution, and the bankruptcy court retains jurisdiction until all payments are complete, even though the reorganized U.S. Tobacco Cooperative filed for a final decree in February 2024 after satisfying its non-Lewis creditors.1ElevenFlo. US Tobacco Cooperative Lewis Class Action Settlement
Why $4.2 Million Is Still on Hold
About $4.2 million in settlement funds is being withheld because 128 claimants have not submitted a valid IRS Form W-9, which trustees require before releasing payment. The trustees ran three rounds of outreach to collect the forms, and a compliance report filed on December 17, 2025, confirmed those 128 deficiencies were still unresolved.1ElevenFlo. US Tobacco Cooperative Lewis Class Action Settlement If you believe you are an allowed claimant and have not received payment, a missing or invalid W-9 is the first thing to check.
Who to Contact
Omni Agent Solutions administers the trust. Claimants with questions about their status, payment, or tax documentation can call 866-989-3039 or email USTCLewisSettlementClass@omniagnt.com.6Omni Agent Solutions. Lewis Certified Settlement Class Trust