Specified investment flow-through (SIFT) wind-up corporation

A corporation that, in respect of a SIFT wind-up entity, meets one of the following conditions at a given time:

• The corporation is the sole owner of the SIFT wind-up entity after July 13, 2008, and before the given time (or before January 1, 2013, whichever is earlier).
• The shares of the corporation's capital stock are distributed by the SIFT wind-up entity at or before the given time as part of a SIFT trust wind-up event.