An “affiliated person” can be:

• a majority-interest beneficiary of the trust;
• another trust, if a contributor to the other trust is affiliated with a contributor to the trust and a majority-interest beneficiary of one trust is affiliated:
  • with a majority-interest beneficiary of the other trust, or
  • with each member of a majority-interest group of beneficiaries of the other trust;
• a corporation controlled, directly or indirectly, in any manner whatever, by the trust or by an affiliated group of persons of which the trust is a member;
• a partnership of which the trust is a majority-interest partner.

In a broader context, a person is considered to be affiliated with:

• his or her spouse;
• a corporation controlled, directly or indirectly, in any manner whatever, by:
  • the person,
  • the person's spouse,
  • an affiliated group of persons of which the person or person's spouse (if applicable) is a member;
• a partnership of which the person is a majority-interest partner;
• a trust of which the person is a majority-interest beneficiary.