1. Estate 2. Tax exempt pension trust or pension fund 3. Other tax exempt organization 4. publicly traded corporation 5. Subsidiary of a publicly traded 6. Company that meets the ownership and base erosion test 7 Trust that meets the ownership and base erosion test (Article XXIX-A, 2(e)(ii)) 7. Company that meets the derivative benefits test 8. Company with an item of income that meets active trade or busness test 9. Other........