Indiana Code Title 30. Trusts and Fiduciaries § 30-4-10-4

(1) a trustee, trust director, or other fiduciary, other than a settlor, that has discretion to distribute or direct a trustee to distribute part or all of the principal of the first trust to one (1) or more current beneficiaries;

(2) a special fiduciary appointed under section 39 of this chapter;  or

(3) a special-needs fiduciary under section 43 of this chapter.