A human resources manager or, if another title, whatever employee handles the employee benefits could fall in this category. This person is typically responsible for helping employers design benefits plans for employees. This same person is usually responsible to help explain those plans to the employees and encourage them to sign up for said benefits. As a result, they could be held responsible for fiduciary standards.

Another role could be an accountant. Accountants are not only on hand for tax time, but they provide financial advice and budgeting solutions. Any advice given to a client could have a very big direct impact on that person's financial situation.

2. Other important roles that may fall under the ERISA fiduciary scope are Real Estate Agents and Estate Planners.

According to ERISA Definitions 3 (10) [1002] 14 (G) part (iii). Part iii indicates the trustee and the estate that is held by the person described in the aforementioned paragraphs which define the "parties of interest" to the employee benefit plan, more specifically the fiduciary.

As regarded in 2510.3-101(a)(2)(ii) Equity participation in the entity by benefit plan investors is not significant. Therefore, any person who exercises authority or control respecting the management or disposition of such underlying assets, and any person who provides investment advice with respect to such assets for a fee (direct or indirect), is a fiduciary of the investing plan.

Real Estate Agents maintain a fiduciary relationship between the buyer and seller. The agent works on behalf of the buyer and in the interest of the buyer. They maintain a confidential relationship and in matters of purchasing property, the agent will not disclose matters that may be a detriment to the sale or result in an outcome that will further their benefit. It is the Real Estate agent's role to assist in negotiating contracts in the best interest of their buyer or seller, to generate leads, direct their clients to properties, suggest appropriate property value as well as coordinate for inspections. Buying a home can be a major lifetime purchase and asset for a person and family or buying a property for a business. Real Estate Agents perform more than ministerial functions. However, there can be strict penalties should a pension fund transaction result in an ERISA violation.

Attorneys meet the definition of fiduciary when they satisfy an element of Section 3(21)(A) A person is a fiduciary concerning a plan to the extent he exercises authority and control, renders investment advice for a fee or compensation, direct or indirect, concerning any moneys or property". Estate Planners are attorneys who are fiduciaries who protect entire assets, assist with health matters, illness, and injury, and help with the designation of a trustee, an executor, and beneficiaries. It is more than just investing in a retirement plan. Estate Planners are there to help manage assets while retired until the end of life. They are there to help guide in writing a will, establishing a trust, probate, and estate administration. Estate Planners are attorneys, and within a firm will be paralegals, and other administrative officials.

In Donovan v. Mercer, "if it walks/talks like a duck, it is a duck," a fiduciary defined; does not need to be formally appointed as a trustee or plan administrator if you are acting in the role and performing the functions of a fiduciary similar to the roles of Real Estate Agents and Estate Planners would fall under the ERISA fiduciary scope.