In what way is a wind-up of a 100%-owned subsidiary by a parent corporation similar to an amalgamation of the two corporations?
a) A special "bump" is available for both.
b) Both a wind-up and an amalgamation trigger a deemed year-end for the predecessor corporations.
c) Both a wind-up and an amalgamation create a new successor corporation.
d) Shareholders of the subsidiary will receive shares of the parent after both a wind-up and an amalgamation.
