v3.26.1

Note 2 - Summary of Significant Accounting Policies - Schedule of MSA Escrow Deposits By Year (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
1999	$ 127	$ 130
2000	1,017	1,017
2001	1,673	1,673
2002	2,271	2,271
2003	4,249	4,249
2004	3,714	3,714
2005	4,553	4,553
2006	3,847	3,847
2007	4,167	4,167
2008	3,364	3,364
2009	1,619	1,619
2010	406	406
2011	193	193
2012	199	199
2013	173	173
2014	143	143
2015	101	101
2016	91	91
2017	82	82
Total	$ 31,989	$ 31,992

Escrow account maintained to be compliant with the Master Settlement Agreement (MSA) entered into in November 1998 by most states (represented by their attorneys general acting through the National Association of Attorneys General) and subsequent states' statutes. As a non-participating manufacturer (NPM), the Company maintains an escrow account to have funds available for certain potential tobacco-related liabilities, with sub-accounts on behalf of each settling state. Each year's annual obligation is required to be deposited in the escrow account by April 15 of the following year. In addition to the annual deposit, many states have elected to require quarterly deposits for the previous quarter's sales.

Turning Point Brands, Inc. 10-Q