Fraud by Fiduciaries
Fiduciaries are those upon whom the law imposes the highest duty because of their special status and relationship. Examples include those who are trustees, those who have a power of attorney, professionals like lawyers, and others to whom property or money is entrusted. Depositories like banks whose relationship is defined by contract are not held to be fiduciaries. The law is sometimes inconsistent but those who have significant lobbying power (like financial institutions) are not considered fiduciaries because of protective statutes passed by the politicians.
Unlike fraud cases, it is not generally necessary to prove intent by the fiduciary. Mere negligence is usually sufficient.