(a) When used in this chapter, unless the context otherwise requires, the following terms shall have the meanings respectively ascribed to them by this section:
(1) WAR SERVICE. Such term shall include the following, during the period that the United States shall be engaged in war with any foreign nation:
a. Active membership in the military, naval or air forces of the United States or any of its allies.
b. Acceptance for membership in the military, naval or air forces of the United States or any of its allies and awaiting induction into that service.
c. Participation in any work abroad in connection with a governmental agency of the United States, with the American Red Cross, or with any other similar service.
d. Internment in any enemy country, or absence from the United States and inability to return.
e. Any service at home or abroad arising out of or in connection with the war, which in the opinion of the court prevents the fiduciary from giving the proper attention to his duties.
(2) FIDUCIARY. A trustee of a testamentary trust or of any express trust, a guardian of the estate of a minor, a guardian, committee or conservator of the estate of an incompetent person, an executor of a will, an administrator of the estate of a decedent or an advisor or consultant exercising control over a testamentary or express trust.
(b) Words importing the masculine gender, as used herein, include the feminine.