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A fiduciary is a person, company, or association that has taken on the responsibility of holding the property of another person and managing it in such a way as to benefit that person. Some examples of fiduciaries include trustees, executors of wills and estates, receivers in bankruptcy, and people who manage the assets of the under aged or incompetent.
In most of the U.S, there are laws that define what a fiduciary is allowed to do with a beneficiary's assets. These laws protect the beneficiaries from fiduciaries using their money for personal gain.