8 Even though a self-directed IRA trust is technically a trust, the trustee's fiduciary duties are determined by and limited to the specific terms of the agreement establishing the IRA trust and related documents, and therefore may not encompass the broad range of legal rights, duties, and responsibilities typically imposed upon a trustee.  See Metz v. Independent Trust Corp., 994 F.2d 395 (7th Cir. 1993) (trustee of self-directed IRA, as non-discretionary trustee, merely obligated to follow the directions of the settlor and, as a result, had no duty to disclose to settlor that particular loan was prohibited transaction under Internal Revenue Code); Brown v. California Pension Administrators & Consultants, Inc., 45 Cal.App.4th 333 (Cal. Ct. App. 1996) (duties and liabilities of trustee of self-directed IRAs limited to those expressly set out in the documents establishing the relationship among the parties and governing the IRA accounts and, because of limited nature of fiduciary relationship established by documents, trustee had no duty to notify IRA account holders that borrower of their funds had defaulted in payments to other account holders).