That a mature carrot phloem cell is totipotent — although it has already differentiated into a food-conducting cell, it still carries the complete set of instructions to build an entire plant, and it can be made to use them again.
Steward's 1958 experiment shows this in three steps:
→ divides into an undifferentiated mass of unspecialised cells
→ redifferentiation into root, shoot and finally a complete carrot plant
So the characteristics are: the cell is living (a dead xylem cell could never do this), it has retained its full nucleus and complete genetic information, and its differentiated state is reversible given the right nutrients, hormones and conditions.