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(a) The individual;

(b) The individual's spouse;

(c) A person, including a court or administrative body:

(i) With legal authority to act in place of or on behalf of the individual or the individual's spouse, or

(ii) Acting at the direction or upon the request of the individual or the individual's spouse.

(2) In the case of a trust, the corpus of which includes assets of one of the individuals described under §B(1)(a) or (b) of this regulation and assets of any other individual or individuals, the provisions of this regulation apply to the portion of the trust attributable to the assets of the individual described under §B(1)(a) or (b) of this regulation.

(3) The provisions of this regulation apply without regard to: (a) The purposes for which a trust is established; (b) Whether the trustees have or exercise any discretion under the trust;

(c) Restrictions on when or whether distributions may be made from the trust; or

(d) Restrictions on the use of distributions from the trust. (4) Revocable Trusts. In the case of a revocable trust: (a) The corpus of the trust shall be considered resources available to the individual;

(b) Payments from the trust to, or for the benefit of, the individual shall be considered income of the individual; and

(c) Other payments from the trust shall be considered assets disposed of by the individual.

(5) Irrevocable Trust. In the case of an irrevocable trust, if there are any circumstances under which payment from the trust could be made to or for the benefit of the individual:

(a) The portion of the corpus from which, or the income on the corpus from which, payment to the individual could be made shall be considered resources available to the individual, and payments from that portion of the corpus or income:

(i) To or for the benefit of the individual, shall be considered income of the individual, and

(ii) For any other purpose, shall be considered a transfer of assets; and