GPI lipid remodelase; responsible for introducing ceramides into GPI anchors having a C26:0 fatty acid in sn-2 of the glycerol moiety; can also use lyso-GPI protein anchors and various base resistant lipids as substrates; contains 14-16 transmembrane segments and several putative glycosylation and phosphorylation sites; null mutation is synthetically lethal with pkc1 deletion