(though not explicitly denominated as such) by performing at least one of several functions with respect to a plan.” Beddall v. State Street Bank & Trust Co., 137 F.3d 12, 18 (1st Cir.1998). Under the s son is a fiduciary of an ERISA Plan to the extent “he exercises any discretionary authority or discretionary control respecting management of such [a] plan.” One touchstone of whether a person qualifies as a functional fiduciary is whether that “person exercises discretionary authority in respect to, or meaningful control over, an ERISA plan, its administration, or its assets (such as by rendering investment advice).” Beddall, 137 F.3d at 18. The “mere exercise of physical control or the performance of mechanical administrative tasks” does not necessarily trigger fiduciary duties. Id. (<HOLDING>); see also Cottrill v. Sparrow, Johnson, &
holding that bank as coexecutor of estate breached its fiduciary and statutory duties to creditor when it failed to pay creditors claim against estate and instead paid claims of bank and other creditors holding witness not licensed as real estate appraiser could not testify as expert on real estate valuation where statute made it unlawful to engage in real estate appraisal without license holding that trustee may bring assigned creditor claims where estate is the real party in interest holding that a real estate partnership involved commerce within the meaning of the act where the real estate at issue was located in texas and the partners lived in illinois maintained a bank account in illinois and borrowed money from an illinois bank holding that the bank trustee of a relevant plan was not a fiduciary in regard to real estate interests because it performed only administrative and ministerial functions