Brother Chuanmu mentioned that there are indeed some good targets, of course, there are many that I am not aware of. Just right, a friend in the comments @leo04563797 mentioned that Altria Group ($MO Marlboro) is one of these types of targets.

But to be honest, the price is not very stable. Although it has risen well in the past two years, there have also been significant ups and downs. I really haven't researched this direction much. Just now, @TJ_Research01 was also discussing this topic, so friends who are interested can indeed look into it.

However, if we talk about low-risk arbitrage, in my personal opinion, government bonds rated AA+ and above are considered low risk. But MO (tobacco products) is indeed a good target. I don't have a position myself, but from a historical perspective, it can indeed be considered.

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