Health Care Plan

Exhibit 10.72 AMENDMENT NO. 5
TO THE
BROWN & WILLIAMSON TOBACCO CORPORATION
HEALTH CARE PLAN
FOR SALARIED EMPLOYEES THIS AMENDMENT NO. 5 to the Brown & Williamson Tobacco Corporation Health Care Plan for Salaried Employees (the " Plan" ), as amended through July 29, 2004, is made and entered into the 29 day of December 2006. Unless otherwise indicated below, the provisions of this Amendment shall be effective as of January 1, 2006; W I T N E S S E T H : WHEREAS , Reynolds American Inc. (" RAI" ) maintains the Plan for the benefit of former employees of Brown & Williamson Tobacco Corporation who are retired or employed in " transitional employment" (as such term is defined in the Plan) by RAI or any of its subsidiaries and affiliates designated as participating companies; and WHEREAS , the RAI Employee Benefits Committee (the " Committee" ), by actions taken on December 29, 2006, authorized amendments to the Plan to (i) revise the definition of a dependent to permit (A) the children of retired participants to recommence coverage under the Plan if they regain full-time student status and (B) certain children who withdraw from school for personal medical reasons to continue coverage under the Plan, (ii) clarify the Plan' s provisions relating to the offset for Medicare coverage and (iii) update the Plan' s provisions based on the Aetna networks, among other things; and WHEREAS , such action of the Committee further authorized the members of the Committee to perform any and all acts and execute any and all documents that they may deem necessary to effectuate the Committee' s resolutions; NOW, THEREFORE, the Plan hereby is amended as follows:1. Section 1.05 of the Plan is hereby amended by adding the following new sentence to the end thereof, to read as follows:" Notwithstanding the foregoing, Aon Corporation, or any such other outsourced retiree services administrator, shall be a " Claims Administrator" only for purposes of determining whether the Dependent of a Retired Participant is a full-time student pursuant to Section 1.18(d) of the Plan."

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2. Section 1.18(d) of the Plan is hereby amended in its entirety to read as follows: " (d) The Claims Administrator shall determine whether a child is a full-time student. The determination of a child' s status as a full-time student shall be based on such verification from the child' s school as the Claims Administrator may, in its sole discretion, deem appropriate, subject to the following guidelines: Verification shall be provided to the Claims Administrator with respect to each regular grading period. For this purpose, " regular grading period" means two regular terms in an academic year, a fall semester (generally, August December) and a spring semester (generally, January May), or any comparable period as determined by the Claims Administrator. Verification will be satisfactory only if the student is enrolled as a full-time student as defined by the school (generally, 12+ credit hours) during a regular grading period, except as follows: (1) if a student qualifies as a junior or a senior (as defined by the school) and is enrolled for fewer than 12 credit hours during a regular grading period, the Claims Administrator will take into account special circumstances that account for such occurrence ( e.g. , the unavailability of required courses; fewer than 12 credit hours required for graduation); or (2) in the event a student withdraws from school for personal medical reasons (based on a medical leave verification from the school and if they meet certain requirements determined by the medical program administrator), coverage as a Dependent will continue until the beginning of the next following regular grading period; provided that if such Dependent is not able to re-enroll as a full-time student at the beginning of the next following regular grading period due to a medical reason (based on the written verification of a qualified physician and meeting certain requirements determined by the medical program administrator), such coverage shall be continued until the end of such next following regular grading period." 3. Section 1.42 of the Plan is hereby amended in its entirety to read as follows: " 1.42 Network . (a) The term " Network" means certain Providers who have entered into agreements through which their fees and expenses for Covered Services are established, as follows:

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(1) Immediately prior to January 1, 2006, the Networks are: Secure Health Plan of Georgia (only for Participants employed at or retirees of the Company' s Macon, Georgia, facility); CIGNA (for Participants in Georgia, Tennessee, South Carolina and North Carolina, and, effective May 1, 2001, for Participants in Utah); Private Health Care System (for Participants in all states except Georgia, Tennessee, South Carolina, North Carolina and, prior to May 1, 2001, Utah); and the LifeSource Program for organ and tissue transplants. (2) Effective January 1, 2006, the Networks are: (1) Secure Health Plan of Georgia only for Participants employed at or retirees of the Company' s Macon, Georgia facility; (2) Aetna for all Participants in all other facilities, and (3) the applicable Network' s transplant program for organ and tissue transplants." 4. Section 1.45(a) of the Plan is hereby amended by adding a new sentence to the end thereof, immediately following paragraph (2), to read as follows:" Medical Claims experience for purposes of this subsection (a) shall mean the claims paid and related administrative expenses for an applicable period and applicable group of participants (e.g. active Employee-Participants or Retired Participants age 65 and above), net of any rebates, refunds, forfeitures or other reimbursements related to such claims, including but not limited to prescription drug rebates, Medicare Part D reimbursements and forfeiture of unclaimed benefit payments." 5. Section 1.60(a) of the Pl ...