Fiduciary means a guardian, trustee, executor, administrator, receiver, conservator or any person, whether individual or corporate, acting not for his own benefit, but for the benefit of another, as to whom he stands in a relation necessitating great confidence and trust, and a high degree of good faith, or acting in any fiduciary capacity for any person, trust or estate.
35 Miss. Code. R. 3-10-01-100