tax-exempt entity pension plans

[Guest taxgurl]

I am wondering if anyone knows if the 4958 and 4975 excise taxes can apply to a fiduciary of a tax-exempt entity's pension plan. I realize that the 4958 regulations do not specifically list a fiduciary as a disqualified party or an organization manager, however, it seems that they may fall into the facts and circumstances test under the "manages a discrete segment or activity of the organization that represents a substantial portion of the activities, assets, income or expenses of the organization, as compared to the organization as a whole", category. In this case, would a fiduciary engaged in a 4975 prohibited transaction involving excess benefits be subject to both sets of excise taxes? If anyone definitively knows whether a fiduciary can be considered a disqualified person or an asset manager for purposes of 4958 that would be great as well. Thank you!