qualified trust
(2) Qualified trust For purposes of this subsection, the term “qualified trust” means any trust other than— (A) a foreign trust (or, except as provided in regulations, a domestic trust which at any time was a foreign trust), or (B) a trust created before March 1, 1984 , unless it is established that the trust would not be aggregated with other trusts under section 643(f) if such section applied to such trust.