I will address each of these two provisions of the deeming regulations, showing why they represent a devastating blow to the public's health and a huge gift for combustible cigarettes and in turn, for cigarette-related disease and death.

1. Between 2003 and 2008, one of the authors performed consultation services for R.J. Reynolds and Lorillard and conducted research at his medical school which was funded by R.J. Reynolds, Brown & Williamson, and Liggett. The total annual amount of his consulting payments from Big Tobacco was as high as $40,000. While the amount of grant funding received from tobacco companies is not clear, one of the anti-smoking groups has documented that the level of funding in 2005 was $400,000 and in 2004 was $1 million.

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