The Uniform Trust Code provides some guidance when it states that any individual providing direction to a trustee is fiduciary per se. (Footnote 4) Contrast this with Alaska and Arizona, whose statutes state that a trust protector shall not be treated as a fiduciary unless the trust instrument provides for such treatment.

FORBES: Trust Protectors: Coming Out of the Woodwork

That's because these states have adopted in whole or in large part the new Uniform Trust Code.

FORBES: The Great Trust Rebellion