The Nebraska Current Non-Participating Manufacturer Escrow Agreement is an agreement between a manufacturer and the Nebraska Department of Health and Human Services (HHS). The agreement ensures that the manufacturer will pay a certain amount of money into an escrow account, to be used in the event that the manufacturer is found liable for damages related to their tobacco products. The money in the escrow account is then distributed to those injured by the manufacturer’s products. The agreement is typically used by non-participating manufacturers (NPS) who are not part of the Master Settlement Agreement (MSA). There are two types of Nebraska Current Non-Participating Manufacturer Escrow Agreement: Standard and Enhanced. The Standard Agreement requires the NPM to make an annual payment of $900,000 into the escrow account, plus an additional payment of $1,000,000 for each year the agreement is in effect. The Enhanced Agreement requires the NPM to make annual payments of $1,500,000 into the escrow account, as well as an additional payment of $1,500,000 for each year the agreement is in effect.