Corporate winding-up is a long-established feature of U.S. corporate law. See, e.g., 8 DEL. CODE §§ 271-85 (2009).21 Although the 1987 ISDA User’s Guide cited by AIG references U.K.                                                              21 See also BLACK’S LAW DICTIONARY 1738 (9th ed. 2009) (defining “winding up” as “[t]he process of settling accounts and liquidating assets in anticipation of a partnership’s or a corporation’s dissolution”); WILLIAM MEADE FLETCHER, FLETCHER CYCLOPEDIA OF THE LAW OF PRIVATE CORPORATIONS § 7968 (2003) (defining liquidation of corporations as “winding up of its business and affairs, including the collection of assets, the settlement of liabilities, the disposition of its properties, and the distribution of its remaining property among the shareholders according to their interests”).