20 Miss. Code R. § 101-600-603.24
Trusts or estates managed and conducted by a fiduciary, such as a receiver, trustee, trustee in bankruptcy, administrator of an estate, guardian, or liquidator of a bank, are held generally to the employer of persons employed to render and rendering services in connection with the trust, estate, or bank. This construction is applicable not only to strict trusts but also to corporations and estates whose affairs are being administered or liquidated by trustees in bankruptcy and state and federal estates should be filed by the fiduciary. The fiduciary, whether receiver, trustee, trustee in bankruptcy, administrator of an estate, guardian, or liquidator of a bank, is not himself or herself considered an employee of the trust or estate.
20 Miss. Code. R. § 101-600-603.24