### Question
What is the definition of fiduciary?


### Answer
The definition of **fiduciary** is as follows in *26 U.S.C. § 7701*:

> a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

