ADAMS, Justice.
The central issue in this appeal is whether the trial court erred in determining that Harbor Life Insurance Company was not a "fiduciary" of the Alabama Junior Colleges/Community Colleges Employee Benefit Plan pursuant to the Employee Retirement Income Security Act of 1974 ("ERISA"), 29 U.S.C. § 1001 et seq. The facts of this case are set forth in a previous appeal, but are repeated here for the benefit of the reader:
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