(a) âCreator of the interestâ means a person who establishes, declares, creates, or otherwise brings into existence an interest. (b) âCreator of the interestâ includes, but is not limited to, the following: (1) With respect to an interest created by intestate succession, the person dying intestate. (2) With respect to an interest created under a will, the testator. (3) With respect to an interest created under a trust, the settlor. (4) With respect to an interest created by succession to a disclaimed interest, the disclaimant of the disclaimed interest. (5) With respect to an interest created by virtue of an election to take against a will, the testator. (6) With respect to an interest created by creation of a power of appointment, the donor. (7) With respect to an interest created by exercise or nonexercise of a power of appointment, the donee. (8) With respect to an interest created by an inter vivos gift, the donor. (9) With respect to an interest created by surviving the death of a depositor of a Totten trust account or P.O.D. account, the deceased depositor. (10) With respect to an interest created under an insurance or annuity contract, the owner, the insured, or the annuitant. (11) With respect to an interest created by surviving the death of another joint tenant, the deceased joint tenant. (12) With respect to an interest created under an employee benefit plan, the employee or other owner of an interest in the plan. (13) With respect to an interest created under an individual retirement account, annuity, or bond, the owner.
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