For purposes of this subsection—

(A) the term “trust” includes any legal instrument or device that is similar to a trust;

(B) the term “corpus” means, with respect to a trust, all property and other interests held by the trust, including accumulated earnings and any other addition to the trust after its establishment (except that such term does not include any such earnings or addition in the month in which the earnings or addition is credited or otherwise transferred to the trust); and

(C) the term “asset” includes any income or resource of the individual (or of the individual’s spouse), including— (i) any income excluded by section 1382a(b) of this title ; (ii) any resource otherwise excluded by this section; and (iii) any other payment or property to which the individual (or of the individual’s spouse) is entitled but does not receive or have access to because of action by— (I) the individual or spouse; (II) a person or entity (including a court) with legal authority to act in place of, or on behalf of, the individual or spouse; or (III) a person or entity (including a court) acting at the direction of, or on the request of, the individual or spouse.