(A)#
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.
(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.
(A)(i)#
The individual.
(A)(ii)#
The individual’s spouse.
(A)(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.
(B)#
In the case of a trust the corpus of which includes assets of an individual (as determined under subparagraph (A)) and assets of any other person or persons, the provisions of this subsection shall apply to the portion of the trust attributable to the assets of the individual.
(C)#
Subject to paragraph (4), this subsection shall apply without regard to—
(i) the purposes for which a trust is established,
(ii) whether the trustees have or exercise any discretion under the trust,
(iii) any restrictions on when or whether distributions may be made from the trust, or
(iv) any restrictions on the use of distributions from the trust.
(C)(i)#
the purposes for which a trust is established,
(C)(ii)#
whether the trustees have or exercise any discretion under the trust,
(C)(iii)#
any restrictions on when or whether distributions may be made from the trust, or