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partnership, respectively.", "Provided that the Units of, or other investments in, the Trust and such partnerships are not listed or traded on a stock exchange or other \u201cpublic market\u201d, in each case within the meaning of the Tax Act, the Trust will not be a <strong>SIFT</strong> trust and \u2587\u2587\u2587\u2587 Road LP and each Registered Individual LP will not be a <strong>SIFT</strong> partnership.", "In the event that the Trust becomes a <strong>SIFT</strong> trust or \u2587\u2587\u2587\u2587 Road LP or a Registered Individual LP becomes a <strong>SIFT</strong> partnership, each as defined in the Tax Act, the income tax considerations described in this Offering Memorandum would be materially and adversely different in certain respects.", "Education activity coordination, including the Senior Incentive Field Trip (<strong>SIFT</strong>) for graduating seniors, if applicable.", "The Board of Trustees has been examining options available to it to lessen the impact of the 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