For the purposes of this subchapter, unless the context otherwise requires, 'fiduciary' includes a trustee under any express trust, executor, administrator, guardian, curator, or agent. For the purposes of § 28-69-204 'fiduciary' also includes a trustee under an implied, resulting, or constructive trust, receiver, trustee in bankruptcy, assignee for the benefit of creditors, partner, agent, officer of a public or private corporation, public officer, nominee, or any other person acting in a fiduciary capacity for any person, trust, or estate.Acts 1947, No. 394, § 7; 1975, No. 387, § 1; A.S.A. 1947, § 58-112.
Arkansas Legal Code