(A) For purposes of this subsection, an individual shall be considered to have established a trust if any assets of the individual (or of the individual’s spouse) are transferred to the trust other than by will.

(B) In the case of an irrevocable trust to which are transferred the assets of an individual (or of the individual’s spouse) and the assets of any other person, this subsection shall apply to the portion of the trust attributable to the assets of the individual (or of the individual’s spouse).

(C) This subsection shall apply to a trust without regard to— (i) the purposes for which the 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.