In Jackson v. Kessner, 206 AD2d 123 [1st Dept 1994] the Appellate Division, First Department stated: "it is of no consequence that the plaintiff is the sole beneficiary of the estate. While it is certainly true that plaintiff in her capacity as the only beneficiary is the only one ultimately affected by a diminution of the value of the estate, the distinction between an individual's status as fiduciary of an estate and beneficiary cannot be disregarded" (id.).