Nev. Rev. Stat. § 370A.90 — “Qualified escrow fund” defined

“Qualified
escrow fund” means an escrow arrangement with a federally or state-chartered
financial institution, that has no affiliation with any manufacturer of tobacco
products and has assets of at least $1 billion where the arrangement requires
the financial institution to hold the principal of the amount deposited in
escrow for the benefit of releasing parties and prohibits the manufacturer of
tobacco products which deposits the money from using, having access to or
directing the use of the principal of the amount deposited except as permitted
under NRS 370A.150 .