For purposes of this subsection, an individual shall be considered to have established a trust if assets of the individual were used to form all or part of the corpus of the trust and if any of the following individuals established such trust other than by will:
(i) The individual.
(i)#
The individual.
(ii)#
The individual’s spouse.
(iii)#
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.
(iv)#
A person, including any court or administrative body, acting at the direction or upon the request of the individual or the individual’s spouse.