A personal representative, including an executor, an administrator, a successor personal representative, a special administrator, or a person performing substantially the same function with respect to a decedent's estate, is a fiduciary for purposes of this chapter if:(1) under the terms of a decedent's will this chapter applies to the administration of the estate; or(2) under other applicable law, the personal representative is required or allowed to account for and distribute income received during administration of the estate separately from the corpus of the estate.As added by P.L.51-2014, SEC.11.
Indiana Legal Code