Fiduciaries, including administrators, executors, legal guardians, receivers, and trustees, ordinarily are not employees. See RS 02101.630.

Services not performed as an employee may constitute a trade or business in certain situations, i.e., if:

1. a. 

   They are an attorney and the service is part of the law practice, or;

2. b. 

   Otherwise;

   • •

     There is a trade or business among the assets of the estate, and;

   • •

     The fiduciary actively participates in the operation of this trade or business, and;

   • •

     The fees of the fiduciary are related to the operation of the trade or business, or;

3. c. 

   An extremely large estate requires extensive time and effort to manage.