Applicability.
(a)#
Except as provided in sub. (4), this section applies to an individual with respect to a trust if assets of the individual or the individual’s spouse were used to form all or part of the corpus of the trust and if any of the following persons established the trust other than by will: 1. The individual. 2. The individual’s spouse. 3. A person, including a court or administrative body with legal authority to act in place of or on behalf of the individual or the individual’s spouse. 4. A person, including a court or administrative body, acting at the direction or upon the request of the individual or the individual’s spouse.
(a)(1)#
The individual.
(a)(2)#
The individual’s spouse.
(a)(3)#
A person, including a court or administrative body with legal authority to act in place of or on behalf of the individual or the individual’s spouse.
(b)#
If the corpus of a trust under par. (a) includes assets of a person other than the individual or the individual’s spouse, this section applies only with respect to the portion of the trust attributable to the assets of the individual or the individual’s spouse.