If there are circumstances under which payment from an irrevocable trust could be made to or for the benefit of the individual, the portion of the corpus from which, or the income on the corpus from which, payment to or for the benefit of the individual could be made is considered a resource available to the individual, and payments from that portion of the corpus or income: 1.
(1)#
To or for the benefit of the individual, are considered income of the individual.
(2)#
For any other purpose, are considered transfers of assets by the individual subject to s. 49.453.