---
title: Executor fee calculator by state | Plan Before You Die
url: https://planbeforeyoudie.app/tools/executor-fee-calculator
source: Plan Before You Die
---
# Executor fee calculator
This tool applies 16 verified statutory formulas for executor compensation. Choose a state, read the statutory bases and enter the matching amounts. Other verified rules appear without a numerical estimate.
- Official sources
Which state's compensation rule do you want to read?
- Choose a state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- Washington, DC
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Read the statutory base before entering amounts. Never enter names or account details. This worksheet is for one representative and ordinary services.
### Alabama
One personal representative and ordinary services only. This ceiling is not an awarded fee. Extraordinary services and valid compensation provisions or agreements can change the amount.
Property received and controlled Value of all property received and under the possession and control of the personal representative.
Disbursements All disbursements made by the personal representative. This is a separate statutory base.
### California
One personal representative and ordinary services only, where the statutory schedule applies. Will terms, court relief and extraordinary services are separate. Above $25 million the court determines a reasonable amount.
Statutory estate accounted for Inventory appraisal value plus gains on sales plus receipts, less losses on sales, without deducting encumbrances or other obligations on estate property.
### Florida
One personal representative in formal administration, ordinary services only. The commission is a presumption rather than a guaranteed fee. Will terms, extraordinary services, multiple representatives and attorney restrictions require separate review.
Compensable value Inventory value of probate estate assets plus estate income earned during administration.
### Iowa
One personal representative and ordinary services only. The court determines the reasonable fee within this ceiling. Extraordinary services and statutory reductions remain separate.
Statutory gross inventory assets Gross assets listed in the probate inventory, excluding life insurance proceeds unless payable to the estate.
### Kentucky
One representative. This is the ordinary cap, not an award. The court may allow additional compensation under KRS 395.150(2). Use the statutory bases, including qualifying tax withholding.
Value of personal estate Use the decedent personal-estate value under KRS 395.150, not a gross estate including unrelated real property.
Estate income collected Include income collected for the estate and tax withholding deemed collected under KRS 395.155.
### Louisiana
One ordinary succession representative only. No governing testament compensation or agreement. This is the default commission, not a ceiling. The court may increase it. Dual-role compensation and legacy limits require review.
Amount of inventory Use the amount of the succession inventory under article 3351, not an assumed net distribution or all assets a family owns.
### Maryland
One representative. This is the statutory table maximum, not the amount awarded. A larger will measure and the separate payment-consent rules require review. This calculation excludes attorney fees.
Property subject to administration Use the property subject to administration for §7-601 as confirmed for the estate, not an unrelated gross taxable estate.
### Missouri
One personal representative only. No governing will compensation or a valid prior renunciation. The statutory schedule is a minimum, not a maximum or final award. Court powers to increase, reduce or deny compensation remain.
Commissionable personal property and court-ordered real-sale proceeds Use personal property administered valued at disbursement or distribution, plus proceeds of real property sold under probate-court order. The statute provides alternative court valuation when allowance precedes distribution.
### Nevada
One ordinary personal representative. No governing will compensation or a timely written renunciation. The court may add just and reasonable compensation when the schedule is insufficient. Attorney and extraordinary-service rules remain separate.
Accounted estate less liens and encumbrances Use the whole amount of the estate accounted for, less liens and encumbrances under NRS 150.020. Do not substitute a gross inventory or federal tax value.
### New York
One ordinary noncorporate executor who is not subject to the attorney-executor disclosure rules. Use separately confirmed commissionable amounts received and paid. Do not double an estate value. Specific legacies, devises, qualifying victim awards, multiple representatives, will terms and rental commissions require separate review.
Commissionable sums received Use sums received under SCPA 2307, with court-directed property values and statutory exclusions. Include qualifying tax withholding deemed received.
Commissionable sums paid out Use sums actually paid out under SCPA 2307, with statutory exclusions and qualifying withholding. Do not automatically copy the receiving amount.
### North Carolina
One ordinary representative. Gross estate must exceed $2,000. This is a clerk-discretion maximum, not an award. No overriding will compensation or qualifying written reasonable-compensation agreement. Professional fees, misconduct and the full statutory conditions require review.
Gross estate for the statutory scope limit This scope-only input must exceed $2,000. For $2,000 or less the clerk may fix a just and adequate amount instead.
Statutory commissionable receipts Include personal property when received and qualifying withheld tax. Real-sale proceeds count only to the extent actually applied to debts or devises.
Lawful commissionable expenditures Exclude distributions of shares to heirs and devisees. Include only expenditures made in accordance with law and qualifying withholding deemed expended.
### Ohio
Arithmetic for the ordinary statutory fee categories only. A will compensation provision and court decisions about service, reductions or extraordinary allowances can change the amount. This does not select or approve a fee.
Personal property income and sold real property Personal property received and accounted for, including its income, plus gross proceeds of real property sold. Supply the statutory base rather than the estate total.
Unsold real property Fair market value at death of real property that is not sold.
Other qualifying nonadministration property Only nonadministration property that would have been included for Ohio estate tax if death occurred December 31, 2012. Exclude joint and survivorship property. Confirm this classification with the court or a lawyer.
### Oklahoma
Arithmetic for one representative serving the full administration, when the will provides no compensation or the will compensation is renounced. It excludes extraordinary allowances and does not divide fees between representatives.
Whole estate accounted for The whole estate accounted for by the representative, excluding every item not ranked as an estate asset.
### South Dakota
Arithmetic for the optional personal property commission branch of subsection (c), when compensation is not provided by will or in an intestate proceeding. This is not the court determination of reasonable compensation and excludes unsold real property services.
Personal property accounted for Exclude personal property not ranked as assets. Include real estate sold in the probate proceedings because subsection (c) treats that sold real estate as personal property.
### Texas
Arithmetic for eligible actual cash receipts and payments only, assuming the court finds compliant estate management. Exclude the decedent funds held at death described in the statute, life insurance proceeds collected and distributions to heirs or legatees in those capacities. The court may allow alternate compensation or deny a commission.
Eligible cash actually received Exclude funds belonging to the decedent at death on hand or in a financial institution or brokerage firm, including cash equivalents. Also exclude life insurance policy proceeds.
Eligible cash actually paid Exclude payments to an heir or legatee in that capacity.
Gross fair market value subject to administration Use gross fair market value of the estate subject to administration, solely for the aggregate statutory ceiling.
### Wyoming
Arithmetic for ordinary services on the statutory adjusted probate estate accounted for. It excludes additional court allowances for unusual circumstances, extraordinary expenses or extraordinary services.
Adjusted probate estate accounted for Start with inventory values. Adjust for reappraisal or actual sale changes, accretions and losses as subsection (c) directs. Exclude borrowed money and refunds of amounts paid. Use net income of a business rather than its gross income.
This is schedule arithmetic, not an amount awarded or owed. Read the quoted conditions and talk with a lawyer in your state.
The full state reference is below. Use the filter if it is available.
## What does the statute say?
| Passage | Quoted official text | Official source |
|---|---|---|
| Alabama Statutory formula. Reasonable compensation has an ordinary-service ceiling based on property received and controlled plus disbursements. One personal representative and ordinary services only. This ceiling is not an awarded fee. Extraordinary services and valid compensation provisions or agreements can change the amount. For Property received and controlled, multiply the amount above $0.00 by 2.5%. For Disbursements, multiply the amount above $0.00 by 2.5%. Add the line amounts. The total rounds once to the nearest cent. |
| Reasonable compensation and ordinary-service ceiling | (a) A personal representative is entitled to reasonable compensation for services as may appear to the court to be fair considering such factors that may include, but are not limited to, the novelty and difficulty of the administrative process, the skill requisite to perform the service, the likelihood that the acceptance of the particular employment will preclude other employment, the fee customarily charged in the locality for similar services, the amount involved and the results obtained, the requirements imposed by the circumstances and condition of the estate, the nature and length of the professional relationship with the decedent, the experience, reputation, diligence, and ability of the person performing the services, the liability, financial or otherwise, of the personal representative, or the risk and responsibility involved, which shall not exceed two and one-half percent of the value of all property received and under the possession and control of the personal representative and two and one-half percent of all disbursements. (b) In addition the court may allow a reasonable compensation for extraordinary services performed for the estate. (c) If a will provides for compensation, or no compensation, of the personal representative either directly or conditionally and there is no contract with the decedent regarding compensation, the personal representative may renounce the provisions and if no alternate or successor personal representative is willing to serve for the compensation provided in the will for the personal representative, the personal representative in the order of priority provided in the will shall be entitled to reasonable compensation. A personal representative also may renounce the right to all or any part of the compensation. A renunciation may be filed with the court. (d) Nothing in this section shall be construed to limit the right of a decedent or all affected beneficiaries to agree in writing with the personal representative, as to the amount or the method of determining the personal representative’s compensation, which shall be binding on all parties if the appointment is accepted and the agreement is not unconscionable.
| Ala. Code § 43-2-848 [Read the official source](https://alison.legislature.state.al.us/code-of-alabama?section=43-2-848) |
| Alaska Not published. The required compensation provision remains unverified. [Not published](https://courts.alaska.gov/). Required compensation provision. |
| Compensation rule | [Not published](https://courts.alaska.gov/) | [Open the official code or court](https://courts.alaska.gov/) |
| Arizona Reasonable compensation. Reasonable compensation applies with will and waiver provisions, and the court may review the fee. |
| Compensation of personal representative | A personal representative is entitled to reasonable compensation for his services. If a will provides for compensation of the personal representative and there is no contract with the decedent regarding compensation, he may renounce the provision before qualifying and be entitled to reasonable compensation. A personal representative also may renounce his right to all or any part of the compensation. A written renunciation of fee may be filed with the court.
| A.R.S. § 14-3719 [Read the official source](https://www.azleg.gov/ars/14/03719.htm) |
| Court review of compensation | After notice to all interested persons, on petition of an interested person, including any person employed by the personal representative, or on appropriate motion if administration is supervised, the court may review the propriety of employment of any person by the personal representative, the reasonableness of the compensation of any person so employed, or the reasonableness of the compensation determined by the personal representative for his own services. Any person who has received excessive compensation from an estate for services rendered may be ordered to make appropriate refund.
| A.R.S. § 14-3721 [Read the official source](https://www.azleg.gov/ars/14/03721.htm) |
| Arkansas Not published. The required compensation provision remains unverified. [Not published](https://www.arkleg.state.ar.us/ArkansasLaw). Required compensation provision. |
| Compensation rule | [Not published](https://www.arkleg.state.ar.us/ArkansasLaw) | [Open the official code or court](https://www.arkleg.state.ar.us/ArkansasLaw) |
| California Statutory formula. The ordinary-service schedule uses the statutory estate-accounted-for base, and other provisions may control or add compensation. One personal representative and ordinary services only, where the statutory schedule applies. Will terms, court relief and extraordinary services are separate. Above $25 million the court determines a reasonable amount. For Ordinary compensation, multiply the first $100,000.00 by 4%. For Ordinary compensation, multiply the amount above $100,000.00 through $200,000.00 by 3%. For Ordinary compensation, multiply the amount above $200,000.00 through $1,000,000.00 by 2%. For Ordinary compensation, multiply the amount above $1,000,000.00 through $10,000,000.00 by 1%. For Ordinary compensation, multiply the amount above $10,000,000.00 through $25,000,000.00 by 0.5%. This worksheet stops at $25,000,000.00 for this base. Add the line amounts. The total rounds once to the nearest cent. |
| Ordinary-service schedule and statutory base | (a) Subject to the provisions of this part, for ordinary services the personal representative shall receive compensation based on the value of the estate accounted for by the personal representative, as follows: (1) Four percent on the first one hundred thousand dollars ($100,000). (2) Three percent on the next one hundred thousand dollars ($100,000). (3) Two percent on the next eight hundred thousand dollars ($800,000). (4) One percent on the next nine million dollars ($9,000,000). (5) One-half of one percent on the next fifteen million dollars ($15,000,000). (6) For all amounts above twenty-five million dollars ($25,000,000), a reasonable amount to be determined by the court. (b) For the purposes of this section, the value of the estate accounted for by the personal representative is the total amount of the appraisal value of property in the inventory, plus gains over the appraisal value on sales, plus receipts, less losses from the appraisal value on sales, without reference to encumbrances or other obligations on estate property.
| Cal. Prob. Code § 10800 [Read the official source](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=10800.) |
| Extraordinary services and tax professionals | (a) Subject to the provisions of this part, in addition to the compensation provided by Section 10800, the court may allow additional compensation for extraordinary services by the personal representative in an amount the court determines is just and reasonable. (b) The personal representative may also employ or retain tax counsel, tax auditors, accountants, or other tax experts for the performance of any action which such persons, respectively, may lawfully perform in the computation, reporting, or making of tax returns, or in negotiations or litigation which may be necessary for the final determination and payment of taxes, and pay from the funds of the estate for such services.
| Cal. Prob. Code § 10801 [Read the official source](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=10801.&nodeTreePath=10.7.1.1&lawCode=PROB) |
| Compensation specified by the will | (a) Except as otherwise provided in this section, if the decedent’s will makes provision for the compensation of the personal representative, the compensation provided by the will shall be the full and only compensation for the services of the personal representative. (b) The personal representative may petition the court to be relieved from a provision of the will that provides for the compensation of the personal representative. (c) Notice of the hearing on the petition shall be given as provided in Section 1220 to all of the following persons: (1) Each person listed in Section 1220. (2) Each known heir whose interest in the estate would be affected by the petition. (3) Each known devisee whose interest in the estate would be affected by the petition. (4) The Attorney General, at the office of the Attorney General in Sacramento, if any portion of the estate is to escheat to the state and its interest in the estate would be affected by the petition. (d) If the court determines that it is to the advantage of the estate and in the best interest of the persons interested in the estate, the court may make an order authorizing compensation for the personal representative in an amount greater than provided in the will.
| Cal. Prob. Code § 10802 [Read the official source](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=10802.&nodeTreePath=10.7.1.1&lawCode=PROB) |
| Agreement for higher compensation | An agreement between the personal representative and an heir or devisee for higher compensation than that provided by this part is void.
| Cal. Prob. Code § 10803 [Read the official source](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=10803.&nodeTreePath=10.7.1.1&lawCode=PROB) |
| Attorney acting as personal representative | Notwithstanding any provision in the decedent’s will, a personal representative who is an attorney shall be entitled to receive the personal representative’s compensation as provided in this part, but shall not receive compensation for services as the attorney for the personal representative unless the court specifically approves the right to the compensation in advance and finds that the arrangement is to the advantage, benefit, and best interests of the decedent’s estate.
| Cal. Prob. Code § 10804 [Read the official source](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=10804.&nodeTreePath=10.7.1.1&lawCode=PROB) |
| One ordinary commission and apportionment | There is one statutory commission for ordinary services by the personal representative of the estate and one statutory attorney fee for ordinary legal services to the personal representative, regardless of the number of personal representatives or attorneys performing the services. The court may apportion statutory commissions and fees among multiple, successive, and concurrent personal representatives or attorneys. The apportionment must be based on the agreement of the multiple personal representatives or attorneys or, if there is no agreement, according to the services actually rendered by each of them.
| Cal. Rules of Court, rule 7.704(a) [Read the official source](https://courts.ca.gov/cms/rules/index/seven/rule7_704) |
| Colorado Reasonable compensation. Reasonable fiduciary compensation remains subject to court review and the governing instrument. |
| Reasonable compensation and court authority | 15-10-602. Recovery of reasonable compensation and costs. (1) A fiduciary and his or her lawyer are entitled to reasonable compensation for services rendered on behalf of an estate. (2) A lawyer hired by a respondent, ward, or protected person is entitled to reasonable compensation and costs incurred for the legal representation the lawyer provides for the respondent, ward, or protected person. (3) A third party who performs services at the request of a court is entitled to reasonable compensation. (4) A person's entitlement to compensation or costs shall not limit or remove a court's inherent authority, discretion, and responsibility to determine the reasonableness of compensation and costs when appropriate. (5) Except as limited or otherwise restricted by a court order, compensation and costs that may be recovered pursuant to this section may be paid directly or reimbursed without a court order. After a fiduciary receives notice of proceedings for his, her, or its removal, the fiduciary shall not pay compensation or attorney fees and costs from the estate without an order of the court. A court shall order a person who receives excessive compensation or payment for inappropriate costs to make appropriate refunds. (6) Except as provided in sections 15-10-605 (2), (3), and (4); 15-14-318 (4); and 15-14-431 (5), if any fiduciary or person with priority for appointment as personal representative, conservator, guardian, agent, custodian, or trustee defends or prosecutes a proceeding in good faith, whether successful or not, the fiduciary or person is entitled to receive from the estate reimbursement for reasonable costs and disbursements, including but not limited to reasonable attorney fees. (7) (a) Except as otherwise provided in part 5 of this article or in this part 6, a nonfiduciary or his or her lawyer is not entitled to receive compensation from an estate. (b) If a lawyer or another person not appointed by the court provides services that result in an order beneficial to the estate, respondent, ward, or protected person, the lawyer or other person not appointed by the court may receive costs and reasonable compensation from the estate as provided below: (I) The lawyer or other person shall file a request for compensation for services or costs alleged to have resulted in the order within thirty-five days after the entry of the order or within a greater or lesser time as the court may direct. Any objection thereto must be filed within twenty- one days after the filing of the request for compensation or costs. Any reply to the objection must be filed within seven days after the filing of the objection. (II) After a request for compensation or costs or an objection to such a request, if any, has been filed, the court shall determine, without a hearing, the benefit, if any, that the estate received from the services provided. (III) If the court determines that a compensable benefit resulted from the services, then the person requesting compensation or costs shall submit to the court only those fees or costs purportedly incurred in providing the beneficial services. If no objection to those fees and costs is filed, the court shall determine the amount of compensation or costs to be awarded for the benefit, without a hearing. (IV) An interested person disputing the reasonableness of the amount of compensation or costs requested for the beneficial services may file an objection. If an objection is filed, the proceedings to resolve the dispute shall be governed by section 15-10-604. (c) In determining a reasonable amount of compensation or costs, the court may take into account, in addition to the factors set forth in section 15-10-603 (3): (I) The value of a benefit to the estate, respondent, ward, or protected person; (II) The number of parties involved in addressing the issue; (III) The efforts made by the lawyer or person not appointed by the court to reduce and minimize issues; and (IV) Any actions by the lawyer or person not appointed by the court that unnecessarily expanded issues or delayed or hindered the efficient administration of the estate. (d) For the purposes of this subsection (7), services rendered by a lawyer or a person not appointed by a court that confer a benefit to an estate, respondent, ward, or protected person are those significant, demonstrable, and generally noncumulative services that assist the court in resolving material issues in the administration of an estate. By way of example and not limitation, such benefits may result in significantly increasing or preventing a significant decrease in the size of the estate, preventing or exposing maladministration or a material breach of fiduciary duty, or clarifying and upholding a decedent's, settlor's, principal's, respondent's, ward's, or protected person's intent with respect to a material issue in dispute. (8) A fiduciary who is a member of a law firm may use the services of the law firm and charge for the reasonable value of the services of the members and staff of the firm that assist the fiduciary in performing his or her duties. (9) Every application or petition for appointment of a fiduciary filed under this code, including without limitation those required under sections 15-12-301, 15-12-402, 15-12-614, 15- 12-621, 15-12-622, 15-14-202, 15-14-204, 15-14-304, and 15-14-403, shall include a statement by the applicant or petitioner disclosing the basis upon which any compensation is to be charged to the estate by the fiduciary and his or her or its counsel or shall state that the basis has not yet been determined. The disclosure statement shall specifically describe, as is applicable, the hourly rates to be charged, any amounts to be charged pursuant to a published fee schedule, including the rates and basis for charging fees for any extraordinary services, and any other bases upon which a fee charged to the estate will be calculated. This disclosure obligation shall be continuing in nature so as to require supplemental disclosures if material changes to the basis for charging fees take place. -371- Colorado Revised Statutes 2026 Title 15 - Probate, Trusts, and Fiduciaries
| C.R.S. § 15-10-602 [Read the official source](https://olls.info/crs/crs2026-title-15.pdf) |
| Reasonableness of the method and amount | 15-10-603. Factors in determining the reasonableness of compensation and costs. (1) A court may review and determine: (a) The reasonableness of the compensation of any fiduciary, lawyer, or other person who: (I) Is employed on behalf of an estate, fiduciary, respondent, ward, or protected person; (II) Is appointed by the court; or (III) Provides beneficial services to an estate, respondent, ward, or protected person; and (b) The appropriateness of any cost sought to be paid by or recovered from an estate. (2) In considering the reasonableness of the compensation, there shall be no presumption that any method of charging a fee for services rendered to an estate, fiduciary, principal, respondent, ward, or protected person is per se unreasonable. Regardless of the method used for charging a fee, in determining appropriate compensation, the court shall apply the standard of reasonableness in light of all relevant facts and circumstances.
| C.R.S. § 15-10-603(1)-(2) [Read the official source](https://olls.info/crs/crs2026-title-15.pdf) |
| Published fee schedule in a governing instrument | (4) If a governing instrument provides that a fiduciary is entitled to receive compensation in accordance with a published fee schedule in effect at the time the services are performed, fees charged in accordance with the published fee schedule shall be presumed to be reasonable. The absence of such a provision in a governing instrument shall not preclude the fiduciary from receiving compensation in accordance with a published fee schedule in effect at the time the services are performed.
| C.R.S. § 15-10-603(4) [Read the official source](https://olls.info/crs/crs2026-title-15.pdf) |
| Connecticut Reasonable compensation. The Probate Court determines whether fiduciary fees are reasonable, including review of fees not previously approved. |
| Fiduciary fees and mandatory reasonableness review | (a) On motion of a fiduciary, the court may approve: (1) a proposed fee arrangement for the fiduciary or for the fiduciary’s attorney before the fiduciary or attorney has rendered services; or (2) a proposed fee for services already rendered by the fiduciary or attorney. (b) On motion of an attorney who does not represent a fiduciary but whose fees are payable by an estate, the court may approve a proposed fee arrangement before the attorney renders services or a proposed fee for services already rendered. (c) The court may require the fiduciary to file a financial report or account before approving a proposed fee arrangement or proposed fee pursuant to this section if it determines that additional information about the estate is necessary to evaluate the reasonableness of the proposal. (d) Fiduciary and attorney’s fees not previously approved by the court are subject to review in connection with the financial report or account covering the period in which the fees are paid. The court shall determine whether the fiduciary and attorney’s fees are reasonable, whether or not an interested party raises an objection to the fees.
| Connecticut Probate Court Rules of Procedure, rule 39.1 [Read the official source](https://www.ctprobate.gov/Documents/Probate%20Court%20Rules%20of%20Procedure.pdf) |
| Delaware Reasonable compensation. Commissions must be reasonable under Court of Chancery rule 192, with court review and statutory filing conditions. |
| Allowance of commissions and fees | (a) Commissions and attorneys’ fees shall be allowed as provided by rule of the Court of Chancery. (b) No commission shall be allowed by the Court of Chancery to any executor or administrator who has not complied with the requirements of Chapter 13 of Title 30. This penalty shall not apply until 1 month after notice by the Division of Revenue of such delinquency. (c) The Court of Chancery may reduce commissions and attorneys’ fees if the accounts required to be filed by this chapter are not filed within the required time period. 25 Del. Laws, c. 225, § 4 ; Code 1915, § 149; 37 Del. Laws, c. 8, § 1 ; 40 Del. Laws, c. 10, § 1 ; Code 1935, § 140; 41 Del. Laws, c. 8, § 10 ; 12 Del. C. 1953, § 2304; 59 Del. Laws, c. 384, § 1 ;
| 12 Del. C. § 2305 [Read the official source](https://delcode.delaware.gov/title12/c023/sc01/index.html) |
| Reasonable commissions and review | Rule 192. Commissions and Fees (a) Commissions of personal representatives, and fees of the attorneys who represent them, shall be allowed in a reasonable amount. (b) In determining what constitutes reasonable commissions and fees, consideration may be given to the time spent, the risk and responsibility involved, the novelty and difficulty of the questions presented, the skill and experience of the personal representative and the attorney, any provisions of the will regarding compensation, comparable rates for similar services in the locality, the character and value of the estate assets, the character and value of assets which are not part of the probate estate but which must be valued and reported on any federal, state, local, or foreign death tax return, the time constraints imposed upon the personal representative and the attorney, the loss of other business necessitated by acceptance of the administration, and the benefits obtained for the estate by the administration. Commissions and fees shall not be considered unreasonable merely because they are based exclusively on hourly rates, exclusively on the value of the probate estate, or exclusively on the value of the assets includible in the estate for the purpose of any tax. (c) If a trust permits or requires personal representative commissions or attorney’s fees to be paid from the trust, such commissions and fees may be paid from the trust in accordance with the provisions of this rule. (d) Subject to the provisions of the following sentence, commissions of personal representatives and attorney fees shall be presumed reasonable unless a beneficiary files an exception to the account of the personal representative pursuant to 12 Del. C. § 2302(d) alleging that the commissions or fees are unreasonable. The Court shall have the power in all cases to reduce the amount of commissions or fees, even if no exception is filed pursuant to paragraph (e) hereof, if the amount of commissions or fees is determined to be unreasonably high by the Court for cause appearing sufficient to it. (e) The notice in writing of the filing of the account required to be mailed by the Register of Wills pursuant to 12 Del. C. § 2302(b) shall include the following statement: “Personal representatives of estates and attorneys who represent them are entitled to reasonable commissions and fees. In determining what constitutes reasonable commissions and fees, consideration may be given to time spent, the risk and responsibility involved, the novelty and difficulty of the questions presented, the skill and experience of the personal representative and the attorney, any provisions of the will regarding compensation, comparable rates for similar services in the locality, the character and value of the estate assets, the character and value of assets which are not part of the probate estate but which must be valued and reported on any federal, state, local, or foreign death tax return, the time constraints imposed upon the personal representative and the attorney, the loss of other business necessitated by acceptance of the administration, and the benefits obtained for the estate by the administration. Commissions and fees shall not be considered unreasonable merely because they are based exclusively on hourly rates, exclusively on the value of the probate estate, or exclusively on the value of the assets includible in the estate for the purpose of any tax. Unless you file an exception to the account alleging that the commissions of the personal representative(s) or the fees of the attorney(s) for the personal representative(s) as set forth in the account are unreasonable, you shall be deemed to consider such commissions and fees reasonable.” (f) This rule will apply to the administration of estates of decedents dying on or after its effective date: September 1, 1996.
| Delaware Court of Chancery rule 192 [Read the official source](https://courts.delaware.gov/forms/download.aspx?id=160908) |
| Washington, DC Reasonable compensation. Reasonable compensation applies with will and waiver provisions and court review. |
| Compensation of personal representative | Except as may otherwise be ordered by the Court for good cause shown in respect to a supervised personal representative or a special administrator, a personal representative is entitled to reasonable compensation for services. If a will provides for compensation of the personal representative and there is no contract with the decedent regarding compensation, the personal representative may renounce the provision either before or after qualifying and be entitled to reasonable compensation. A personal representative also may renounce the right to all or any part of the compensation. A written renunciation of fee may be filed with the Court.
| D.C. Code § 20-751 [Read the official source](https://code.dccouncil.gov/us/dc/council/code/sections/20-751) |
| Review and refund of excessive compensation | (a) On petition of any interested person (other than one who has consented after fair disclosure, and any person or entity claiming by or through such interested person) or on appropriate motion if administration is supervised, and after notice to all interested persons and hearing, the reasonableness of the need for or scope of employment of any person or entity employed by a personal representative including any attorney, auditor, investment advisor or other specialized agent or assistant, the reasonableness of the compensation of any person or entity so employed, or the reasonableness of the compensation claimed or taken by the personal representative for the personal representative’s own services, may be reviewed by the Court. Any person or entity who has received from an estate compensation for services rendered in excess of what the Court finds to be reasonable may be ordered to make appropriate refunds if such person or entity was given due notice of the petition and hearing, and the right to participate in such hearing. (b) In determining the reasonableness of any employment or compensation as provided in subsection (a) of this section, the Court shall consider the following factors (as shown in the verified statements of the personal representative or of any other recipient of such compensation), as well as any other factors deemed relevant by the Court: (1) the reasonable relationship of the compensation to the nature of the work performed; (2) any estimate of such compensation provided to the personal representative (or to the interested persons, in the case of compensation to the personal representative who is also counsel for the estate); (3) the reasonableness of the time spent, including the number of hours spent and the usual hourly compensation for the work performed; (4) the nature and complexity of the matters involved and difficulties encountered, and the results achieved; and (5) whether or not all relevant time limitations have been met (or the reasons for any delay). (c) The payment of any compensation to any attorney pursuant to this provision (including compensation taken or claimed by an attorney as personal representative), even if later ordered by the Court to be refunded to the estate in whole or in part, shall not in and of itself be considered to be a taking or misappropriation of client funds under (or any other such violation of) any applicable ethical or disciplinary statutes or rules by that attorney.
| D.C. Code § 20-753 [Read the official source](https://code.dccouncil.gov/us/dc/council/code/sections/20-753) |
| Florida Statutory formula. A formal-administration ordinary commission is presumed reasonable, subject to statutory qualifications and court adjustment. One personal representative in formal administration, ordinary services only. The commission is a presumption rather than a guaranteed fee. Will terms, extraordinary services, multiple representatives and attorney restrictions require separate review. For Presumed ordinary commission, multiply the first $1,000,000.00 by 3%. For Presumed ordinary commission, multiply the amount above $1,000,000.00 through $5,000,000.00 by 2.5%. For Presumed ordinary commission, multiply the amount above $5,000,000.00 through $10,000,000.00 by 2%. For Presumed ordinary commission, multiply the amount above $10,000,000.00 by 1.5%. Add the line amounts. The total rounds once to the nearest cent. |
| Ordinary commission, base and adjustments | (1) A personal representative shall be entitled to a commission payable from the estate assets without court order as compensation for ordinary services. The commission shall be based on the compensable value of the estate, which is the inventory value of the probate estate assets and the income earned by the estate during administration. (2) A commission computed on the compensable value of the estate is presumed to be reasonable compensation for a personal representative in formal administration as follows: (a) At the rate of 3 percent for the first $1 million. (b) At the rate of 2.5 percent for all above $1 million and not exceeding $5 million. (c) At the rate of 2 percent for all above $5 million and not exceeding $10 million. (d) At the rate of 1.5 percent for all above $10 million. (3) In addition to the previously described commission, a personal representative shall be allowed further compensation as is reasonable for any extraordinary services including, but not limited to: (a) The sale of real or personal property. (b) The conduct of litigation on behalf of or against the estate. (c) Involvement in proceedings for the adjustment or payment of any taxes. (d) The carrying on of the decedent’s business. (e) Dealing with protected homestead. (f) Any other special services which may be necessary for the personal representative to perform. (4) If the will provides that a personal representative’s compensation shall be based upon specific criteria, other than a general reference to commissions allowed by law or words of similar import, including, but not limited to, rates, amounts, commissions, or reference to the personal representative’s regularly published schedule of fees in effect at the decedent’s date of death, or words of similar import, then a personal representative shall be entitled to compensation in accordance with that provision. However, except for references in the will to the personal representative’s regularly published schedule of fees in effect at the decedent’s date of death, or words of similar import, if there is no written contract with the decedent regarding compensation, a personal representative may renounce the provisions contained in the will and be entitled to compensation under this section. A personal representative may also renounce the right to all or any part of the compensation. (5) If the probate estate’s compensable value is $100,000 or more, and there are two representatives, each personal representative is entitled to the full commission allowed to a sole personal representative. If there are more than two personal representatives and the probate estate’s compensable value is $100,000 or more, the compensation to which two would be entitled must be apportioned among the personal representatives. The basis for apportionment shall be one full commission allowed to the personal representative who has possession of and primary responsibility for administration of the assets and one full commission among the remaining personal representatives according to the services rendered by each of them respectively. If the probate estate’s compensable value is less than $100,000 and there is more than one personal representative, then one full commission must be apportioned among the personal representatives according to the services rendered by each of them respectively. (6) Except as otherwise provided in this section, if the personal representative is a member of The Florida Bar and has rendered legal services in connection with the administration of the estate, then in addition to a fee as personal representative, there also shall be allowed a fee for the legal services rendered. (7) Upon petition of any interested person, the court may increase or decrease the compensation for ordinary services of the personal representative or award compensation for extraordinary services if the facts and circumstances of the particular administration warrant. In determining reasonable compensation, the court shall consider all of the following factors, giving weight to each as it determines to be appropriate: (a) The promptness, efficiency, and skill with which the administration was handled by the personal representative; (b) The responsibilities assumed by and the potential liabilities of the personal representative; (c) The nature and value of the assets that are affected by the decedent’s death; (d) The benefits or detriments resulting to the estate or interested persons from the personal representative’s services; (e) The complexity or simplicity of the administration and the novelty of the issues presented; (f) The personal representative’s participation in tax planning for the estate and the estate’s beneficiaries and in tax return preparation, review, or approval; (g) The nature of the probate, nonprobate, and exempt assets, the expenses of administration, the liabilities of the decedent, and the compensation paid to other professionals and fiduciaries; (h) Any delay in payment of the compensation after the services were furnished; and (i) Any other relevant factors.
| Fla. Stat. § 733.617(1)-(7) [Read the official source](https://www.flsenate.gov/Laws/Statutes/2026/733.617) |
| Attorney and related-person compensation restrictions | (8)(a) An attorney serving as a personal representative, or a person related to the attorney, is not entitled to compensation for serving as a personal representative if the attorney prepared or supervised the execution of the will that nominated the attorney or person related to the attorney as personal representative, unless the attorney or person nominated is related to the testator, or the attorney makes the following disclosures to the testator before the will is executed: 1. Subject to certain statutory limitations, most family members, regardless of their residence, and any other persons who are residents of Florida, including friends and corporate fiduciaries, are eligible to serve as a personal representative; 2. Any person, including an attorney, who serves as a personal representative is entitled to receive reasonable compensation for serving as a personal representative; and 3. Compensation payable to the personal representative is in addition to any attorney fees payable to the attorney or the attorney’s firm for legal services rendered to the personal representative. (b)1. The testator must execute a written statement acknowledging that the disclosures required under paragraph (a) were made prior to the execution of the will. The written statement must be in a separate writing from the will but may be annexed to the will. The written statement may be executed before or after the execution of the will in which the attorney or related person is nominated as the personal representative.
| Fla. Stat. § 733.617(8)(a)-(b)1 [Read the official source](https://www.flsenate.gov/Laws/Statutes/2026/733.617) |
| Definitions, effects and death-planning instrument dates | (c) For purposes of this subsection: 1. An attorney is deemed to have prepared or supervised the execution of a will if the preparation or supervision of the execution of the will was performed by an employee or attorney employed by the same firm as the attorney at the time the will was executed. 2. A person is “related” to an individual if, at the time the attorney prepared or supervised the execution of the will, the person is: a. A spouse of the individual; b. A lineal ascendant or descendant of the individual; c. A sibling of the individual; d. A relative of the individual or of the individual’s spouse with whom the attorney maintains a close, familial relationship; e. A spouse of a person described in sub-subparagraphs b.-d.; f. A person who cohabitates with the individual; or g. An employee or attorney employed by the same firm as the attorney at the time the will is executed. 3. An attorney or a person related to the attorney is deemed to have been nominated in the will when the will nominates the attorney or the person related to the attorney as personal representative, copersonal representative, successor, or alternate personal representative in the event another person nominated is unable to or unwilling to serve, or provides the attorney or any person related to the attorney with the power to nominate the personal representative and the attorney or person related to the attorney was nominated using that power. (d) Other than compensation payable to the personal representative, this subsection does not limit any rights or remedies that any interested person may have at law or in equity. (e) The failure to obtain an acknowledgment from the testator under this subsection does not disqualify a personal representative from serving and does not affect the validity of a will. (f) This subsection applies to all nominations made pursuant to a will: 1. Executed by a resident of this state on or after October 1, 2020; or 2. Republished by a resident of this state on or after October 1, 2020, if the republished will nominates the attorney who prepared or supervised the execution of the instrument that republished the will, or a person related to such attorney, as personal representative.
| Fla. Stat. § 733.617(8)(c)-(f) [Read the official source](https://www.flsenate.gov/Laws/Statutes/2026/733.617) |
| Georgia Not published. The required compensation provision remains unverified. [Not published](https://georgiacourts.gov/legal-professionals/). Required compensation provision. |
| Compensation rule | [Not published](https://georgiacourts.gov/legal-professionals/) | [Open the official code or court](https://georgiacourts.gov/legal-professionals/) |
| Hawaii Reasonable compensation. Reasonable compensation applies with will and waiver provisions. |
| Compensation of personal representative | A personal representative is entitled to reasonable compensation for the personal representative's services. If a will provides for compensation of the personal representative and there is no contract with the decedent regarding compensation, the personal representative may renounce the provision before qualifying and be entitled to reasonable compensation. A personal representative also may renounce the personal representative's right to all or any part of the compensation. A written renunciation of fee may be filed with the court.
| Haw. Rev. Stat. § 560:3-719 [Read the official source](https://data.capitol.hawaii.gov/hrscurrent/Vol12_Ch0501-0588/HRS0560/HRS_0560-0003-0719.htm) |
| Idaho Not published. The required compensation provision remains unverified. [Not published](https://isc.idaho.gov/). Required compensation provision. |
| Compensation rule | [Not published](https://isc.idaho.gov/) | [Open the official code or court](https://isc.idaho.gov/) |
| Illinois Not published. The required compensation provision remains unverified. [Not published](https://www.illinoiscourts.gov/). Required compensation provision. |
| Compensation rule | [Not published](https://www.illinoiscourts.gov/) | [Open the official code or court](https://www.illinoiscourts.gov/) |
| Indiana Not published. The required compensation provision remains unverified. [Not published](https://www.in.gov/courts/). Required compensation provision. |
| Compensation rule | [Not published](https://www.in.gov/courts/) | [Open the official code or court](https://www.in.gov/courts/) |
| Iowa Statutory formula. Court-determined ordinary-service fees are capped by the statutory schedule, with reductions and extraordinary-service allowances. One personal representative and ordinary services only. The court determines the reasonable fee within this ceiling. Extraordinary services and statutory reductions remain separate. For Ordinary-service ceiling, multiply the first $1,000.00 by 6%. For Ordinary-service ceiling, multiply the amount above $1,000.00 through $5,000.00 by 4%. For Ordinary-service ceiling, multiply the amount above $5,000.00 by 2%. Add the line amounts. The total rounds once to the nearest cent. |
| Ordinary-service ceiling and statutory base | 1. Personal representatives shall be allowed such reasonable fees as may be determined by the court for services rendered, but not in excess of the following commissions upon the gross assets of the estate listed in the probate inventory, which shall be received as full compensation for all ordinary services: a. For the first one thousand dollars, six percent. b. For the overplus between one and five thousand dollars, four percent. c. For all sums over five thousand dollars, two percent. 2. For purposes of this section, the gross assets of the estate shall not include life insurance proceeds, unless payable to the decedent’s estate.
| Iowa Code § 633.197 [Read the official source](https://www.legis.iowa.gov/docs/code/2026/633.197.pdf) |
| Extraordinary expenses and services | Such further allowances as are just and reasonable may be made by the court to personal representatives and their attorneys for actual necessary and extraordinary expenses and services. Necessary and extraordinary services shall be construed to include but not be limited to services in connection with real estate, tax issues, disputed matters, nonprobate assets, reopening the estate, location of unknown and lost heirs and beneficiaries, and management and disposition of unusual assets. Relevant factors to be considered in determining the value of such services shall include but not be limited to the following: 1. Time necessarily spent by the personal representatives and their attorneys. 2. Nature of the matters or issues and the extent of the services provided. 3. Complexity of the issues and the importance of the issues to the estate. 4. Responsibilities assumed. 5. Resolution. 6. Experience and expertise of the personal representatives and their attorneys.
| Iowa Code § 633.199 [Read the official source](https://www.legis.iowa.gov/docs/code/2026/633.199.pdf) |
| Reduction for work performed by agents | The court shall, in fixing the fees of any fiduciary, consider the compensation allowed to any person employed by the fiduciary under the provisions of section 633.84. If the court determines that the services rendered by such person were services that would normally have been performed by the fiduciary, the compensation of the fiduciary may, in the court’s discretion, be reduced by all or any part of the compensation allowed to any such person.
| Iowa Code § 633.86 [Read the official source](https://www.legis.iowa.gov/docs/code/2026/633.86.pdf) |
| Reduction for probate-code violations | In fixing the fees of any fiduciary, the court shall take into consideration any violation of this probate code by the fiduciary, and may diminish the fee of such fiduciary to the extent the court may determine to be proper.
| Iowa Code § 633.162 [Read the official source](https://www.legis.iowa.gov/docs/code/2026/633.162.pdf) |
| Kansas Reasonable compensation. Fiduciary compensation must be just and reasonable, with applications to the court for interim allowances. |
| Fiduciary compensation and expenses | Every fiduciary shall be allowed his or her necessary expenses incurred in the execution of his or her trust, and shall have such compensation for services and those of his or her attorneys as shall be just and reasonable. At any time during administration the fiduciary may apply to the court for an allowance upon his or her compensation and upon attorneys' fees.
| K.S.A. § 59-1717 [Read the official source](https://www.kslegislature.gov/b2025_26/laws/059_000_0000_chapter/059_017_0000_article/059_017_0017_section/059_017_0017_k/) |
| Personal representative and fiduciary definitions | (2) "Personal representative" includes executors, administrators, administrators with the will annexed, administrators de bonis non, conservators and guardians. (3) "Fiduciary" includes personal representatives, trustees and surviving partners administering their trusts.
| K.S.A. § 59-102(2)-(3) [Read the official source](https://www.kslegislature.gov/b2025_26/laws/059_000_0000_chapter/059_001_0000_article/059_001_0002_section/059_001_0002_k/) |
| Kentucky Statutory formula. Kentucky sets an ordinary compensation cap on personal estate and collected income, with additional-service exceptions. One representative. This is the ordinary cap, not an award. The court may allow additional compensation under KRS 395.150(2). Use the statutory bases, including qualifying tax withholding. For Personal-estate cap, multiply the amount above $0.00 by 5%. For Collected-income cap, multiply the amount above $0.00 by 5%. Add the line amounts. The total rounds once to the nearest cent. |
| Compensation and additional services | 395.150 Compensation of representatives. (1) The compensation of an executor, administrator or curator, for services as such, shall not exceed five percent (5%) of the value of the personal estate of the decedent, plus five percent (5%) of the income collected by the executor, administrator or curator for the estate. (2) Upon proof submitted showing that an executor, administrator or curator has performed additional services in the administration of the decedent's estate, the court may allow to the executor, administrator or curator such additional compensation as would be fair and reasonable for the additional services rendered, if the additional services were: (a) Unusual or extraordinary and not normally incident to the administration of a decedent's estate; or (b) Performed in connection with real estate or with estate and inheritance taxes claimed against property that is not a part of the decedent's estate but is included in the decedent's estate for the purpose of asserting such taxes.
| KRS 395.150 [Read the official source](https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=36328) |
| Income withheld for tax | 395.155 Computation of personal representative's commission. For the purpose of computing commissions whenever any portion of the dividends, interests, rents or other amounts payable to an executor, administrator, trustee, guardian, conservator, curator or other personal representative or fiduciary is required by any law of the United States or other governmental unit to be withheld for income tax purposes by the person, corporation, organization or governmental unit paying the same, the amount so withheld shall be deemed to have been collected.
| KRS 395.155 [Read the official source](https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=36329) |
| Louisiana Statutory formula. Louisiana provides a default inventory-based commission, with testament, agreement, other-role, legacy and court-adjustment conditions. One ordinary succession representative only. No governing testament compensation or agreement. This is the default commission, not a ceiling. The court may increase it. Dual-role compensation and legacy limits require review. For Default inventory commission, multiply the amount above $0.00 by 2.5%. Add the line amounts. The total rounds once to the nearest cent. |
| Default compensation and court adjustment | Art. 3351. Amount of compensation; when due An executor shall be allowed as compensation for his services such reasonable amount as is provided in the testament in which he is appointed. An administrator for his services in administering a succession shall be allowed such reasonable amount as is provided by the agreement between the administrator and the surviving spouse, and all competent heirs or legatees of the deceased. In the absence of a provision in the testament or an agreement between the parties, the administrator or executor shall be allowed a sum equal to two and one-half percent of the amount of the inventory as compensation for his services in administering the succession. The court may increase the compensation upon a proper showing that the usual commission is inadequate. A provisional administrator or an administrator of a vacant succession shall be allowed fair and reasonable compensation by the court for his services. The compensation of a succession representative shall be due upon the homologation of his final account. The court may allow an administrator or executor an advance upon his compensation at any time during the administration.
| CCP article 3351 [Read the official source](https://www.legis.la.gov/legis/Law.aspx?d=111725) |
| Limits for other paid roles | Art. 3351.1. Amount of compensation; limitation when serving as attorney, corporate officer, or managing partner A. Unless expressly stated in the testament appointing the succession representative, if the succession representative, in discharging his duties as succession representative, is or becomes an officer of a corporation, in which the majority of outstanding shares were owned by the decedent at the time of his death, or is or becomes the managing partner of a partnership in which the decedent at the time of his death owned a majority interest, the succession representative shall not receive compensation both as a succession representative and as an officer of the corporation, or managing partner of the partnership; however, the compensation of a succession representative shall be reduced by the amount of compensation which he received and which was attributable to the performance of his duties as an officer of the corporation or managing partner of the partnership. B. Unless expressly stated in the testament appointing the succession representative, if the succession representative serves as an attorney for the succession or for the succession representative, the succession representative shall not receive compensation both as a succession representative and as an attorney for the succession or for the succession representative; however, the compensation of a succession representative shall be reduced by the amount of compensation received and which was attributable to the performance of the duties as attorney for the succession or for the succession representatives. C. The provisions of Paragraphs A and B of this Article limiting compensation received by a succession representative may be waived upon written approval by the heirs and legatees of the decedent owning a two-thirds interest in the succession. D. Any compensation paid or due to a succession representative under the provisions of this Article shall not be paid unless approved by the court.
| CCP article 3351.1 [Read the official source](https://www.legis.la.gov/legis/Law.aspx?d=111726) |
| Multiple succession representatives | Art. 3352. More than one succession representative If there is more than one succession representative, the compensation provided by Article 3351 shall be apportioned among them as the court shall direct.
| CCP article 3352 [Read the official source](https://www.legis.la.gov/legis/Law.aspx?d=111727) |
| Executor who is also a legatee | Art. 3353. Legacy to executor A testamentary executor who is a legatee shall be entitled to compensation, unless the testament provides to the contrary. If the legacy and the compensation of the executor together exceed the disposable portion, the executor shall receive only the disposable portion.
| CCP article 3353 [Read the official source](https://www.legis.la.gov/legis/Law.aspx?d=111728) |
| Maine Reasonable compensation. Maine uses reasonable compensation, with will and renunciation rules and court review of fees. |
| Reasonable compensation and renunciation | A personal representative is entitled to reasonable compensation for the personal representative's services. If a will provides for compensation of the personal representative and there is no contract with the decedent regarding compensation, the personal representative may renounce the provision before qualifying and be entitled to reasonable compensation. A personal representative also may renounce the personal representative's right to all or any part of the compensation. A written renunciation of fee may be filed with the court. [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]
| 18-C M.R.S. §3-719 [Read the official source](https://legislature.maine.gov/statutes/18-C/title18-Csec3-719.html) |
| Court review and fee factors | 1. Procedure. After notice to all interested persons, on petition of an interested person or on appropriate motion if administration is supervised, the propriety of employment of any person by a personal representative, including any attorney, auditor, investment advisor or other specialized agent or assistant, the reasonableness of the compensation of any person so employed or the reasonableness of the compensation determined by the personal representative for the personal representative's own services may be reviewed by the court. Any person who has received excessive compensation from an estate for services rendered may be ordered to make appropriate refunds. [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 2. Reasonable fee factors. Factors to be considered as guides in determining the reasonableness of a fee include the following: A. The time and labor required, the novelty and difficulty of the questions involved and the skill requisite to perform the service properly; [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] B. The likelihood, if apparent to the personal representative, that the acceptance of the particular employment will preclude the person employed from other employment; [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] C. The fee customarily charged in the locality for similar services; [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] D. The amount involved and the results obtained; [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] E. The time limitations imposed by the personal representative or by the circumstances; and [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] F. The experience, reputation and ability of the person performing the services. [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]
| 18-C M.R.S. §3-721 [Read the official source](https://legislature.maine.gov/statutes/18-C/title18-Csec3-721.html) |
| Maryland Statutory formula. Maryland uses reasonable compensation and court-selected commissions within a statutory maximum, with will and consent conditions. One representative. This is the statutory table maximum, not the amount awarded. A larger will measure and the separate payment-consent rules require review. This calculation excludes attorney fees. For Maximum commission table, multiply the first $20,000.00 by 9%. For Maximum commission table, multiply the amount above $20,000.00 by 3.6%. Add the line amounts. The total rounds once to the nearest cent. |
| Reasonable compensation and maximum commissions | §7–601. (a) (1) A personal representative or special administrator is entitled to reasonable compensation for services. (2) If a will provides a stated compensation for the personal representative, additional compensation shall be allowed if the provision is insufficient in the judgment of the court. (3) The personal representative or special administrator may renounce at any time all or a part of the right to compensation. (b) (1) Unless the will provides a larger measure of compensation, on petition filed in reasonable detail by the personal representative or special administrator the court may allow the commissions it considers appropriate. (2) The commissions authorized under paragraph (1) of this subsection may not exceed those computed in accordance with the following table: If the property subject to The commission may administration is: not exceed: Not over $20,000…………………………………………………………………………...…9% Over $20,000 …………….……………………………..……………$1,800 plus 3.6% of the excess over $20,000 (c) Within 30 days a personal representative, special administrator, or unsuccessful exceptant may appeal the allowance to the circuit court, which shall determine the adequacy of the commissions and increase, but not in excess of the commissions computed in accordance with the table in subsection (b)(2) of this section, or decrease them. (d) If the personal representative retains the services of a licensed real estate broker to aid in the sale of real property, the commissions paid to the real estate broker are an expense of administration and may not be deducted from the commissions allowed by the court to the personal representative in accordance with subsection (a) of this section.
| Estates and Trusts §7-601 [Read the official source](https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=get§ion=7-601) |
| Payment without court approval | §7–604. (a) The personal representative may pay commissions to personal representatives under § 7–601 of this subtitle, and attorney’s fees under § 7–602 of this subtitle without court approval if: (1) (i) Each creditor, who has filed a claim that is still open, and all interested persons consent in writing to the payment; (ii) The combined sum of the payments of commissions and attorney’s fees does not exceed the amounts provided in § 7–601 of this subtitle; (iii) The signed written consent form states the amounts of the payments and is filed with the register of wills; and (iv) Unless the consent form is filed simultaneously with the final administration account or final report under a modified administration, each payment consented to is for services rendered by the attorney or personal representative prior to the date of the consent; or (2) (i) The fee is paid to an attorney representing the estate in litigation under a contingency fee agreement signed by the decedent or the current personal representative of the decedent’s estate; (ii) The fee does not exceed the terms of the contingency fee agreement; (iii) A copy of the contingency fee agreement is on file with the register of wills; and (iv) The attorney files a statement with each account stating that the scope of the representation by the attorney does not extend to the administration of the estate. (b) When rendering accounts, the personal representative shall designate any payment made under this section as an expense.
| Estates and Trusts §7-604 [Read the official source](https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=get§ion=7-604) |
| Massachusetts Reasonable compensation. Massachusetts provides reasonable compensation and states will and renunciation rules. |
| Reasonable compensation and renunciation | Section 3–719. [Compensation of Personal Representative.] A personal representative is entitled to reasonable compensation for services. If a will provides for compensation of the personal representative and there is no contract with the decedent regarding compensation, the personal representative may renounce the provision before qualifying and be entitled to reasonable compensation. A personal representative also may renounce the right to all or any part of the compensation. A written renunciation of fee may be filed with the court.
| G.L. c.190B §3-719 [Read the official source](https://malegislature.gov/Laws/GeneralLaws/PartII/TitleII/Chapter190B/Section3-719) |
| Michigan Not published. The required compensation provision remains unverified. [Not published](https://www.courts.michigan.gov/). Required compensation provision. |
| Compensation rule | [Not published](https://www.courts.michigan.gov/) | [Open the official code or court](https://www.courts.michigan.gov/) |
| Minnesota Reasonable compensation. Minnesota uses reasonable compensation, with will and renunciation rules and specified court factors. |
| Reasonable compensation and court factors | (a) A personal representative is entitled to reasonable compensation for services. If a will provides for compensation of the personal representative and there is no contract with the decedent regarding compensation, the personal representative may renounce the provision before qualifying and be entitled to reasonable compensation. A personal representative also may renounce the right to all or any part of the compensation. A written renunciation of fee may be filed with the court. (b) In determining what is reasonable compensation, the court shall give consideration to the following factors: (1) the time and labor required; (2) the complexity and novelty of problems involved; and (3) the extent of the responsibilities assumed and the results obtained.
| Minn. Stat. §524.3-719 [Read the official source](https://www.revisor.mn.gov/statutes/cite/524.3-719) |
| Mississippi Not published. The required compensation provision remains unverified. [Not published](https://www.legislature.ms.gov/). Required compensation provision. |
| Compensation rule | [Not published](https://www.legislature.ms.gov/) | [Open the official code or court](https://www.legislature.ms.gov/) |
| Missouri Statutory formula. Missouri sets a statutory minimum for one representative and permits additional reasonable compensation. Joint and successor cases have separate rules. One personal representative only. No governing will compensation or a valid prior renunciation. The statutory schedule is a minimum, not a maximum or final award. Court powers to increase, reduce or deny compensation remain. For Single-representative minimum table, multiply the first $5,000.00 by 5%. For Single-representative minimum table, multiply the amount above $5,000.00 through $25,000.00 by 4%. For Single-representative minimum table, multiply the amount above $25,000.00 through $100,000.00 by 3%. For Single-representative minimum table, multiply the amount above $100,000.00 through $400,000.00 by 2.75%. For Single-representative minimum table, multiply the amount above $400,000.00 through $1,000,000.00 by 2.5%. For Single-representative minimum table, multiply the amount above $1,000,000.00 by 2%. Add the line amounts. The total rounds once to the nearest cent. |
| Minimum schedule, multiple representatives and court powers | 473.153. Compensation of personal representatives, accountants and attorneys. — 1. If a testator by will makes provision for the compensation of his personal representative, that shall be allowed and taken as his full compensation unless he files in the court a written instrument renouncing all claim for the compensation provided by the will before qualifying as personal representative. When no compensation is provided in the will, or when there is no will, or when the personal representative renounces all claim to the compensation provided in the will, the compensation of the personal representative shall be determined pursuant to this section. When there is only one personal representative he shall be allowed as the minimum compensation for his services the following percentages of the value of the personal property administered and of the proceeds of all real property sold under order of the probate court: On the first $ 5,000, 5 percent; On the next 20,000, 4 percent; On the next 75,000, 3 percent; On the next 300,000, 2 3/4 percent; On the next 600,000, 2 1/2 percent; On all over 1,000,000, 2 percent. In any case where reasonable compensation to the personal representative is in excess of the minimum provided in the above schedule, the court shall allow such additional compensation as will make the compensation of the personal representative reasonable and adequate. Performance by the personal representative of extraordinary services is not necessary to entitle him to such additional compensation. Such percentages shall be computed on the value of the personal property at the time of disbursement or distribution thereof, except that where it is necessary to allow compensation before the property is disbursed or distributed, or to allow compensation to a personal representative who has been succeeded by another personal representative, the court may determine the fair market value of property at the time of making the allowance and base such percentage thereon. 2. When there are two or more joint or successor personal representatives they shall be allowed in the aggregate reasonable compensation for their services, not exceeding twice the minimum provided for in the schedule set forth in subsection 1 of this section or five percent of the value of the personal property administered and of the proceeds of the real property sold under order of the probate division, whichever is less, except that this maximum limitation shall not apply if possession has been taken of real property pursuant to order of the probate division but such real property has not been sold under order of the probate division, or if extraordinary services have been performed. Where there are two or more joint or successor personal representatives the compensation allowed them shall be apportioned among them by the court according to the services actually rendered by each, or as they may agree. 3. Attorneys performing services for the estate at the instance of the personal representative shall be allowed out of the estate as the minimum compensation for their services sums equal to the percentages set forth in the schedule contained in subsection 1 of this section. In any case where reasonable compensation to the attorneys is in excess of the minimum provided in the schedule the court shall allow such additional compensation as will make the compensation of the attorneys reasonable and adequate. Performance by the attorneys of extraordinary services is not necessary to entitle them to such additional compensation. If the personal representative is an attorney, no allowance shall be made for legal services performed by him or at his instance unless such services are authorized by the will or by order of the court or are consented to by all heirs and devisees whose rights may be adversely affected by the allowance. In addition, when one member of a law firm or professional corporation serves as personal representative of the estate and another member of the same law firm or professional corporation serves as the attorney for the estate, only one fee as set forth in subsection 1 of this section shall be allowed. 4. A personal representative may employ independent accountants, certified public accountants, or tax specialists holding a valid permit to practice before the United States Treasury Department to assist him in filing estate tax returns, federal and state income tax returns, or establishing records of account and reporting on financial results in those estates requiring this service and such person shall be allowed reasonable compensation for such service as determined by the court. If the personal representative is a certified public accountant, tax specialist holding a valid permit to practice before the United States Treasury Department or an independent accountant, no allowance shall be made for accountant services performed by him or at his instance unless such services are authorized by will or by order of the court or are consented to by all heirs and devisees whose rights may be adversely affected by the allowance. In addition, when one member of an accounting firm or professional corporation serves as an accountant for the estate, only one fee as set forth in subsection 1 of this section will be allowed. 5. If the court finds that any accountant's services or actions in connection therewith are wrong, improper or injurious to the estate, no accountant fee whatsoever shall be allowed. 6. Compensation properly allowable hereunder may be allowed to personal representatives or attorneys upon final settlement, or partial compensation upon application therefor, at any time or times during administration. If the court finds that a personal representative has failed to discharge his duties as such in any respect it may deny him any compensation whatsoever or may reduce the compensation which would otherwise be allowed. If the court finds that any attorney's services or actions in connection therewith are wrong, improper or injurious to the estate, no attorney fee whatever shall be allowed. 7. No personal representative, other than one who is an attorney, may appear in court except by attorney, and such attorney may not be a salaried employee of the personal representative, but when the personal representative is an attorney, nothing herein shall prevent his being represented in court by a partner, associate or employee who is an attorney. Any personal representative may prepare and file his own inventories and settlements.
| RSMo §473.153 [Read the official source](https://revisor.mo.gov/main/OneSection.aspx?section=473.153) |
| Montana Reasonable compensation. Montana uses reasonable compensation. The court determines disputed fees and may order refunds. |
| Reasonable compensation and renunciation | (1) A personal representative is entitled to reasonable compensation for services. (2) If the will provides for the compensation of the personal representative and there is no contract with the decedent regarding compensation, the personal representative may renounce the provision before qualifying and be entitled to compensation under the terms of this section. A personal representative also may renounce the right to all or any part of the compensation. A written renunciation of fee may be filed with the court.
| 72-3-631 MCA [Read the official source](https://mca.legmt.gov/bills/mca/title_0720/chapter_0030/part_0060/section_0310/0720-0030-0060-0310.html) |
| Court fee review and refunds | (1) Upon the filing of a motion for settlement of fees by the court filed by an interested person, the personal representative, or the person employed by the personal representative and after notice to all interested persons, the propriety of employment of any person by a personal representative, including any attorney, auditor, investment adviser, or other specialized agent or assistant, the reasonableness of the compensation of any person employed, or the reasonableness of the compensation determined by the personal representative for the personal representative's own services must be reviewed and determined by the court. (2) In a dispute concerning fees, the court shall set the fee. (3) A person who has received excessive compensation from an estate for services rendered may be ordered to make appropriate refunds.
| 72-3-634 MCA [Read the official source](https://mca.legmt.gov/bills/mca/title_0720/chapter_0030/part_0060/section_0340/0720-0030-0060-0340.html) |
| Nebraska Other compensation rule. Nebraska provides court review of representative compensation and fee-reasonableness factors. The main compensation section remains unverified. [Not published](https://nebraskalegislature.gov/laws/statutes.php?statute=30-2482). The main compensation provision. The quoted passage covers court review only. |
| Court review and reasonable-fee factors | (1) After notice to all interested persons or on petition of an interested person or on appropriate motion if administration is supervised, the propriety of employment of any person by a personal representative including any attorney, auditor, investment advisor, or other specialized agent or assistant, the reasonableness of the compensation of any person so employed, or the reasonableness of the compensation determined by the personal representative for his or her own services, may be reviewed by the court. Any person who has received excessive compensation from an estate for services rendered may be ordered to make appropriate refunds. (2) Factors to be considered as guides in determining the reasonableness of a fee include the following: (a) The time and labor required, the novelty and difficulty of the questions involved, and the skill requisite to perform the service properly; (b) The likelihood, if apparent to the personal representative, that the acceptance of the particular employment will preclude the person employed from other employment; (c) The fee customarily charged in the locality for similar services; (d) The amount involved and the results obtained; (e) The time limitations imposed by the personal representative or by the circumstances; (f) The nature and length of the relationship between the personal representative and the person performing the services; and (g) The experience, reputation, and ability of the person performing the services.
| Neb. Rev. Stat. §30-2482 [Read the official source](https://nebraskalegislature.gov/laws/statutes.php?statute=30-2482) |
| Nevada Statutory formula. Nevada provides a net accounted-estate schedule, with will, attorney-role, apportionment and additional-compensation rules. One ordinary personal representative. No governing will compensation or a timely written renunciation. The court may add just and reasonable compensation when the schedule is insufficient. Attorney and extraordinary-service rules remain separate. For Ordinary fee schedule, multiply the first $15,000.00 by 4%. For Ordinary fee schedule, multiply the amount above $15,000.00 through $100,000.00 by 3%. For Ordinary fee schedule, multiply the amount above $100,000.00 by 2%. Add the line amounts. The total rounds once to the nearest cent. |
| Will compensation and renunciation | NRS 150.010 Expenses and compensation of personal representative. A personal representative must be allowed all necessary expenses in the administration and settlement of the estate, and fees for services as provided by law, but if the decedent by will makes some other provision for the compensation of the personal representative, this shall be deemed a full compensation for those services, unless within 60 days after his or her appointment the personal representative files a renunciation, in writing, of all claim for the compensation provided by the will.
| NRS 150.010 [Read the official source](https://www.leg.state.nv.us/NRS/NRS-150.html) |
| Ordinary compensation and apportionment | NRS 150.020 General compensation. NRS 150.025 Compensation of personal representative who is an attorney. NRS 150.030 Compensation for extraordinary services. NRS 150.040 Contracts for higher compensation void. NRS 150.050 Allowance on compensation. ATTORNEY’S FEES NRS 150.060 Attorneys for personal representatives and minor, absent, unborn, incapacitated or nonresident heirs: General compensation. NRS 150.0605 Attorneys for petitioners generally: Compensation when estate set aside. NRS 150.061 Attorneys for personal representatives: Compensation for extraordinary services. NRS 150.063 Attorneys for personal representatives: Apportionment of compensation for two or more attorneys. NRS 150.065 Attorneys for personal representatives: Allowance of compensation after period for creditors to file claims against estate. NRS 150.067 Attorneys for personal representatives: Final compensation; petition; notice; hearing and order. RENDERING OF EXHIBITS AND ACCOUNTS NRS 150.070 Liability of personal representative; accounting required for property sold over inventoried value. NRS 150.075 Waiver of accounting. NRS 150.080 First account: Filing and contents. NRS 150.100 Penalties for failure to file first account. NRS 150.105 Annual account: Contents. NRS 150.110 Final account: Filing; penalties for failure to file. NRS 150.115 Supplementary account to final account. NRS 150.120 Accounting when authority of personal representative ceases. NRS 150.130 Accounts of deceased or incapacitated personal representative: Accounting by personal representative, guardian or attorney. NRS 150.140 Revocation of letters when personal representative absconds and fails to account. NRS 150.150 Vouchers for payments: Filing not required; examination and audit; lost or unavailable. NRS 150.160 Account and petition for settlement: Hearing and notice. NRS 150.170 Contest of account: Rights of interested person; hearing. NRS 150.180 Appointment of attorney to represent minor, unborn, incapacitated or absent heirs and devisees; fees. NRS 150.190 Proof of notice necessary before allowance of account. NRS 150.200 Allowance and confirmation of account. NRS 150.210 Effect of order settling account. PAYMENT OF DEBTS, EXPENSES AND CHARGES NRS 150.225 Payments to be made according to will; sources of payment if provision or property of will insufficient. NRS 150.230 Duty to pay certain expenses, allowances, debts and claims upon receipt of sufficient money; discretion to pay certain smaller debts; funeral expenses and expenses of last illness not charged to community share of surviving spouse. NRS 150.240 Order of court for payment of debts; treatment of classes of creditors; discharge of personal representative upon compliance with order if property of estate exhausted. NRS 150.250 Claims not yet due and contingent or disputed claim. NRS 150.260 Liability of personal representative. NRS 150.270 Claim not included in order of payment. NRS 150.280 Closing administration. APPORTIONMENT OF FEDERAL ESTATE TAX NRS 150.290 Short title. NRS 150.300 Definitions. NRS 150.310 Proration of tax among persons interested in estate; exceptions. NRS 150.320 Direction for apportionment of estate tax: Precedence; limitation. NRS 150.330 Jurisdiction of court; methods of proration. NRS 150.340 Present and future estates: Charge of tax against corpus without apportionment. NRS 150.350 Property not possessed by personal representative: Recovery from person in possession or interested in estate; court may direct payment; expenses. NRS 150.360 Court order directing amounts of tax to be charged against or paid by takers of estate. NRS 150.370 Retention of jurisdiction by court. NRS 150.380 Apportionment of tax and expenses imposed and incurred on property located or administered in this State in estate of nonresident. OTHER FEDERAL TAXES NRS 150.400 Apportionment; limitations. _________ COMMISSIONS NRS 150.010 Expenses and compensation of personal representative. A personal representative must be allowed all necessary expenses in the administration and settlement of the estate, and fees for services as provided by law, but if the decedent by will makes some other provision for the compensation of the personal representative, this shall be deemed a full compensation for those services, unless within 60 days after his or her appointment the personal representative files a renunciation, in writing, of all claim for the compensation provided by the will. [206:107:1941; 1931 NCL § 9882.206]—(NRS A 1999, 2329; 2003, 2514; 2011, 1455) NRS 150.020 General compensation. 1. If no compensation is provided by the will, or the personal representative renounces all claims thereto, fees must be allowed upon the whole amount of the estate which has been accounted for, less liens and encumbrances, as follows: (a) For the first $15,000, at the rate of 4 percent. (b) For the next $85,000, at the rate of 3 percent. (c) For all above $100,000, at the rate of 2 percent. 2. The same fees must be allowed to the personal representative if there is no will. 3. If there are two or more personal representatives, the compensation must be apportioned among them by the court according to the services actually rendered by each. 4. In addition to the fees described in subsection 1, the court may allow such fees as it deems just and reasonable if the fees authorized pursuant to subsection 1 are not sufficient to reasonably compensate the personal representative.
| NRS 150.020 [Read the official source](https://www.leg.state.nv.us/NRS/NRS-150.html) |
| Attorney representative limits | NRS 150.025 Compensation of personal representative who is an attorney. NRS 150.030 Compensation for extraordinary services. NRS 150.040 Contracts for higher compensation void. NRS 150.050 Allowance on compensation. ATTORNEY’S FEES NRS 150.060 Attorneys for personal representatives and minor, absent, unborn, incapacitated or nonresident heirs: General compensation. NRS 150.0605 Attorneys for petitioners generally: Compensation when estate set aside. NRS 150.061 Attorneys for personal representatives: Compensation for extraordinary services. NRS 150.063 Attorneys for personal representatives: Apportionment of compensation for two or more attorneys. NRS 150.065 Attorneys for personal representatives: Allowance of compensation after period for creditors to file claims against estate. NRS 150.067 Attorneys for personal representatives: Final compensation; petition; notice; hearing and order. RENDERING OF EXHIBITS AND ACCOUNTS NRS 150.070 Liability of personal representative; accounting required for property sold over inventoried value. NRS 150.075 Waiver of accounting. NRS 150.080 First account: Filing and contents. NRS 150.100 Penalties for failure to file first account. NRS 150.105 Annual account: Contents. NRS 150.110 Final account: Filing; penalties for failure to file. NRS 150.115 Supplementary account to final account. NRS 150.120 Accounting when authority of personal representative ceases. NRS 150.130 Accounts of deceased or incapacitated personal representative: Accounting by personal representative, guardian or attorney. NRS 150.140 Revocation of letters when personal representative absconds and fails to account. NRS 150.150 Vouchers for payments: Filing not required; examination and audit; lost or unavailable. NRS 150.160 Account and petition for settlement: Hearing and notice. NRS 150.170 Contest of account: Rights of interested person; hearing. NRS 150.180 Appointment of attorney to represent minor, unborn, incapacitated or absent heirs and devisees; fees. NRS 150.190 Proof of notice necessary before allowance of account. NRS 150.200 Allowance and confirmation of account. NRS 150.210 Effect of order settling account. PAYMENT OF DEBTS, EXPENSES AND CHARGES NRS 150.225 Payments to be made according to will; sources of payment if provision or property of will insufficient. NRS 150.230 Duty to pay certain expenses, allowances, debts and claims upon receipt of sufficient money; discretion to pay certain smaller debts; funeral expenses and expenses of last illness not charged to community share of surviving spouse. NRS 150.240 Order of court for payment of debts; treatment of classes of creditors; discharge of personal representative upon compliance with order if property of estate exhausted. NRS 150.250 Claims not yet due and contingent or disputed claim. NRS 150.260 Liability of personal representative. NRS 150.270 Claim not included in order of payment. NRS 150.280 Closing administration. APPORTIONMENT OF FEDERAL ESTATE TAX NRS 150.290 Short title. NRS 150.300 Definitions. NRS 150.310 Proration of tax among persons interested in estate; exceptions. NRS 150.320 Direction for apportionment of estate tax: Precedence; limitation. NRS 150.330 Jurisdiction of court; methods of proration. NRS 150.340 Present and future estates: Charge of tax against corpus without apportionment. NRS 150.350 Property not possessed by personal representative: Recovery from person in possession or interested in estate; court may direct payment; expenses. NRS 150.360 Court order directing amounts of tax to be charged against or paid by takers of estate. NRS 150.370 Retention of jurisdiction by court. NRS 150.380 Apportionment of tax and expenses imposed and incurred on property located or administered in this State in estate of nonresident. OTHER FEDERAL TAXES NRS 150.400 Apportionment; limitations. _________ COMMISSIONS NRS 150.010 Expenses and compensation of personal representative. A personal representative must be allowed all necessary expenses in the administration and settlement of the estate, and fees for services as provided by law, but if the decedent by will makes some other provision for the compensation of the personal representative, this shall be deemed a full compensation for those services, unless within 60 days after his or her appointment the personal representative files a renunciation, in writing, of all claim for the compensation provided by the will. [206:107:1941; 1931 NCL § 9882.206]—(NRS A 1999, 2329; 2003, 2514; 2011, 1455) NRS 150.020 General compensation. 1. If no compensation is provided by the will, or the personal representative renounces all claims thereto, fees must be allowed upon the whole amount of the estate which has been accounted for, less liens and encumbrances, as follows: (a) For the first $15,000, at the rate of 4 percent. (b) For the next $85,000, at the rate of 3 percent. (c) For all above $100,000, at the rate of 2 percent. 2. The same fees must be allowed to the personal representative if there is no will. 3. If there are two or more personal representatives, the compensation must be apportioned among them by the court according to the services actually rendered by each. 4. In addition to the fees described in subsection 1, the court may allow such fees as it deems just and reasonable if the fees authorized pursuant to subsection 1 are not sufficient to reasonably compensate the personal representative. [207:107:1941; 1931 NCL § 9882.207]—(NRS A 1987, 511; 1999, 2330; 2009, 1632) NRS 150.025 Compensation of personal representative who is an attorney. 1. Notwithstanding any provision to the contrary in the will, a personal representative who is an attorney retained to perform services for the personal representative may receive compensation for services as a personal representative or for services as an attorney for the personal representative, but not both, unless the court: (a) Approves a different method of compensation in advance; and (b) Finds that method of compensation to be for the advantage, benefit and best interests of the decedent’s estate. 2. The provisions of this section shall not be construed to disallow compensation for services rendered by an attorney as a personal representative if: (a) Such services are included as part of the legal services of the attorney in a manner consistent with NRS 150.060; and (b) The attorney does not receive compensation pursuant to subsection 1 of NRS 150.020. 3. The services which are rendered by a personal representative who is an attorney and for which compensation is requested pursuant to this section include services rendered by an employee, associate or partner in the same firm of such an attorney and services rendered by an affiliate of such an attorney. 4. As used in this section, “affiliate” has the meaning ascribed to it in NRS 163.020.
| NRS 150.025 [Read the official source](https://www.leg.state.nv.us/NRS/NRS-150.html) |
| Extraordinary services | NRS 150.030 Compensation for extraordinary services. NRS 150.040 Contracts for higher compensation void. NRS 150.050 Allowance on compensation. ATTORNEY’S FEES NRS 150.060 Attorneys for personal representatives and minor, absent, unborn, incapacitated or nonresident heirs: General compensation. NRS 150.0605 Attorneys for petitioners generally: Compensation when estate set aside. NRS 150.061 Attorneys for personal representatives: Compensation for extraordinary services. NRS 150.063 Attorneys for personal representatives: Apportionment of compensation for two or more attorneys. NRS 150.065 Attorneys for personal representatives: Allowance of compensation after period for creditors to file claims against estate. NRS 150.067 Attorneys for personal representatives: Final compensation; petition; notice; hearing and order. RENDERING OF EXHIBITS AND ACCOUNTS NRS 150.070 Liability of personal representative; accounting required for property sold over inventoried value. NRS 150.075 Waiver of accounting. NRS 150.080 First account: Filing and contents. NRS 150.100 Penalties for failure to file first account. NRS 150.105 Annual account: Contents. NRS 150.110 Final account: Filing; penalties for failure to file. NRS 150.115 Supplementary account to final account. NRS 150.120 Accounting when authority of personal representative ceases. NRS 150.130 Accounts of deceased or incapacitated personal representative: Accounting by personal representative, guardian or attorney. NRS 150.140 Revocation of letters when personal representative absconds and fails to account. NRS 150.150 Vouchers for payments: Filing not required; examination and audit; lost or unavailable. NRS 150.160 Account and petition for settlement: Hearing and notice. NRS 150.170 Contest of account: Rights of interested person; hearing. NRS 150.180 Appointment of attorney to represent minor, unborn, incapacitated or absent heirs and devisees; fees. NRS 150.190 Proof of notice necessary before allowance of account. NRS 150.200 Allowance and confirmation of account. NRS 150.210 Effect of order settling account. PAYMENT OF DEBTS, EXPENSES AND CHARGES NRS 150.225 Payments to be made according to will; sources of payment if provision or property of will insufficient. NRS 150.230 Duty to pay certain expenses, allowances, debts and claims upon receipt of sufficient money; discretion to pay certain smaller debts; funeral expenses and expenses of last illness not charged to community share of surviving spouse. NRS 150.240 Order of court for payment of debts; treatment of classes of creditors; discharge of personal representative upon compliance with order if property of estate exhausted. NRS 150.250 Claims not yet due and contingent or disputed claim. NRS 150.260 Liability of personal representative. NRS 150.270 Claim not included in order of payment. NRS 150.280 Closing administration. APPORTIONMENT OF FEDERAL ESTATE TAX NRS 150.290 Short title. NRS 150.300 Definitions. NRS 150.310 Proration of tax among persons interested in estate; exceptions. NRS 150.320 Direction for apportionment of estate tax: Precedence; limitation. NRS 150.330 Jurisdiction of court; methods of proration. NRS 150.340 Present and future estates: Charge of tax against corpus without apportionment. NRS 150.350 Property not possessed by personal representative: Recovery from person in possession or interested in estate; court may direct payment; expenses. NRS 150.360 Court order directing amounts of tax to be charged against or paid by takers of estate. NRS 150.370 Retention of jurisdiction by court. NRS 150.380 Apportionment of tax and expenses imposed and incurred on property located or administered in this State in estate of nonresident. OTHER FEDERAL TAXES NRS 150.400 Apportionment; limitations. _________ COMMISSIONS NRS 150.010 Expenses and compensation of personal representative. A personal representative must be allowed all necessary expenses in the administration and settlement of the estate, and fees for services as provided by law, but if the decedent by will makes some other provision for the compensation of the personal representative, this shall be deemed a full compensation for those services, unless within 60 days after his or her appointment the personal representative files a renunciation, in writing, of all claim for the compensation provided by the will. [206:107:1941; 1931 NCL § 9882.206]—(NRS A 1999, 2329; 2003, 2514; 2011, 1455) NRS 150.020 General compensation. 1. If no compensation is provided by the will, or the personal representative renounces all claims thereto, fees must be allowed upon the whole amount of the estate which has been accounted for, less liens and encumbrances, as follows: (a) For the first $15,000, at the rate of 4 percent. (b) For the next $85,000, at the rate of 3 percent. (c) For all above $100,000, at the rate of 2 percent. 2. The same fees must be allowed to the personal representative if there is no will. 3. If there are two or more personal representatives, the compensation must be apportioned among them by the court according to the services actually rendered by each. 4. In addition to the fees described in subsection 1, the court may allow such fees as it deems just and reasonable if the fees authorized pursuant to subsection 1 are not sufficient to reasonably compensate the personal representative. [207:107:1941; 1931 NCL § 9882.207]—(NRS A 1987, 511; 1999, 2330; 2009, 1632) NRS 150.025 Compensation of personal representative who is an attorney. 1. Notwithstanding any provision to the contrary in the will, a personal representative who is an attorney retained to perform services for the personal representative may receive compensation for services as a personal representative or for services as an attorney for the personal representative, but not both, unless the court: (a) Approves a different method of compensation in advance; and (b) Finds that method of compensation to be for the advantage, benefit and best interests of the decedent’s estate. 2. The provisions of this section shall not be construed to disallow compensation for services rendered by an attorney as a personal representative if: (a) Such services are included as part of the legal services of the attorney in a manner consistent with NRS 150.060; and (b) The attorney does not receive compensation pursuant to subsection 1 of NRS 150.020. 3. The services which are rendered by a personal representative who is an attorney and for which compensation is requested pursuant to this section include services rendered by an employee, associate or partner in the same firm of such an attorney and services rendered by an affiliate of such an attorney. 4. As used in this section, “affiliate” has the meaning ascribed to it in NRS 163.020. (Added to NRS by 2011, 1455) NRS 150.030 Compensation for extraordinary services. Such further allowances may be made as the court deems just and reasonable for any extraordinary services, such as: 1. Management, sales or mortgages of real or personal property. 2. Contested or litigated claims against the estate. 3. The adjustment and payments of extensive or complicated estate taxes. 4. Litigation in regard to the property of the estate. 5. The carrying on of the decedent’s business pursuant to an order of the court. 6. Such other litigation or special services as may be necessary for the personal representative to prosecute, defend or perform.
| NRS 150.030 [Read the official source](https://www.leg.state.nv.us/NRS/NRS-150.html) |
| Higher-compensation contracts | NRS 150.040 Contracts for higher compensation void. NRS 150.050 Allowance on compensation. ATTORNEY’S FEES NRS 150.060 Attorneys for personal representatives and minor, absent, unborn, incapacitated or nonresident heirs: General compensation. NRS 150.0605 Attorneys for petitioners generally: Compensation when estate set aside. NRS 150.061 Attorneys for personal representatives: Compensation for extraordinary services. NRS 150.063 Attorneys for personal representatives: Apportionment of compensation for two or more attorneys. NRS 150.065 Attorneys for personal representatives: Allowance of compensation after period for creditors to file claims against estate. NRS 150.067 Attorneys for personal representatives: Final compensation; petition; notice; hearing and order. RENDERING OF EXHIBITS AND ACCOUNTS NRS 150.070 Liability of personal representative; accounting required for property sold over inventoried value. NRS 150.075 Waiver of accounting. NRS 150.080 First account: Filing and contents. NRS 150.100 Penalties for failure to file first account. NRS 150.105 Annual account: Contents. NRS 150.110 Final account: Filing; penalties for failure to file. NRS 150.115 Supplementary account to final account. NRS 150.120 Accounting when authority of personal representative ceases. NRS 150.130 Accounts of deceased or incapacitated personal representative: Accounting by personal representative, guardian or attorney. NRS 150.140 Revocation of letters when personal representative absconds and fails to account. NRS 150.150 Vouchers for payments: Filing not required; examination and audit; lost or unavailable. NRS 150.160 Account and petition for settlement: Hearing and notice. NRS 150.170 Contest of account: Rights of interested person; hearing. NRS 150.180 Appointment of attorney to represent minor, unborn, incapacitated or absent heirs and devisees; fees. NRS 150.190 Proof of notice necessary before allowance of account. NRS 150.200 Allowance and confirmation of account. NRS 150.210 Effect of order settling account. PAYMENT OF DEBTS, EXPENSES AND CHARGES NRS 150.225 Payments to be made according to will; sources of payment if provision or property of will insufficient. NRS 150.230 Duty to pay certain expenses, allowances, debts and claims upon receipt of sufficient money; discretion to pay certain smaller debts; funeral expenses and expenses of last illness not charged to community share of surviving spouse. NRS 150.240 Order of court for payment of debts; treatment of classes of creditors; discharge of personal representative upon compliance with order if property of estate exhausted. NRS 150.250 Claims not yet due and contingent or disputed claim. NRS 150.260 Liability of personal representative. NRS 150.270 Claim not included in order of payment. NRS 150.280 Closing administration. APPORTIONMENT OF FEDERAL ESTATE TAX NRS 150.290 Short title. NRS 150.300 Definitions. NRS 150.310 Proration of tax among persons interested in estate; exceptions. NRS 150.320 Direction for apportionment of estate tax: Precedence; limitation. NRS 150.330 Jurisdiction of court; methods of proration. NRS 150.340 Present and future estates: Charge of tax against corpus without apportionment. NRS 150.350 Property not possessed by personal representative: Recovery from person in possession or interested in estate; court may direct payment; expenses. NRS 150.360 Court order directing amounts of tax to be charged against or paid by takers of estate. NRS 150.370 Retention of jurisdiction by court. NRS 150.380 Apportionment of tax and expenses imposed and incurred on property located or administered in this State in estate of nonresident. OTHER FEDERAL TAXES NRS 150.400 Apportionment; limitations. _________ COMMISSIONS NRS 150.010 Expenses and compensation of personal representative. A personal representative must be allowed all necessary expenses in the administration and settlement of the estate, and fees for services as provided by law, but if the decedent by will makes some other provision for the compensation of the personal representative, this shall be deemed a full compensation for those services, unless within 60 days after his or her appointment the personal representative files a renunciation, in writing, of all claim for the compensation provided by the will. [206:107:1941; 1931 NCL § 9882.206]—(NRS A 1999, 2329; 2003, 2514; 2011, 1455) NRS 150.020 General compensation. 1. If no compensation is provided by the will, or the personal representative renounces all claims thereto, fees must be allowed upon the whole amount of the estate which has been accounted for, less liens and encumbrances, as follows: (a) For the first $15,000, at the rate of 4 percent. (b) For the next $85,000, at the rate of 3 percent. (c) For all above $100,000, at the rate of 2 percent. 2. The same fees must be allowed to the personal representative if there is no will. 3. If there are two or more personal representatives, the compensation must be apportioned among them by the court according to the services actually rendered by each. 4. In addition to the fees described in subsection 1, the court may allow such fees as it deems just and reasonable if the fees authorized pursuant to subsection 1 are not sufficient to reasonably compensate the personal representative. [207:107:1941; 1931 NCL § 9882.207]—(NRS A 1987, 511; 1999, 2330; 2009, 1632) NRS 150.025 Compensation of personal representative who is an attorney. 1. Notwithstanding any provision to the contrary in the will, a personal representative who is an attorney retained to perform services for the personal representative may receive compensation for services as a personal representative or for services as an attorney for the personal representative, but not both, unless the court: (a) Approves a different method of compensation in advance; and (b) Finds that method of compensation to be for the advantage, benefit and best interests of the decedent’s estate. 2. The provisions of this section shall not be construed to disallow compensation for services rendered by an attorney as a personal representative if: (a) Such services are included as part of the legal services of the attorney in a manner consistent with NRS 150.060; and (b) The attorney does not receive compensation pursuant to subsection 1 of NRS 150.020. 3. The services which are rendered by a personal representative who is an attorney and for which compensation is requested pursuant to this section include services rendered by an employee, associate or partner in the same firm of such an attorney and services rendered by an affiliate of such an attorney. 4. As used in this section, “affiliate” has the meaning ascribed to it in NRS 163.020. (Added to NRS by 2011, 1455) NRS 150.030 Compensation for extraordinary services. Such further allowances may be made as the court deems just and reasonable for any extraordinary services, such as: 1. Management, sales or mortgages of real or personal property. 2. Contested or litigated claims against the estate. 3. The adjustment and payments of extensive or complicated estate taxes. 4. Litigation in regard to the property of the estate. 5. The carrying on of the decedent’s business pursuant to an order of the court. 6. Such other litigation or special services as may be necessary for the personal representative to prosecute, defend or perform. [208:107:1941; 1931 NCL § 9882.208]—(NRS A 1975, 1776; 1999, 2330) NRS 150.040 Contracts for higher compensation void. A contract between a personal representative and an heir or devisee for a higher compensation than that allowed by NRS 150.020 and 150.030 is void.
| NRS 150.040 [Read the official source](https://www.leg.state.nv.us/NRS/NRS-150.html) |
| New Hampshire Not published. The required compensation provision remains unverified. [Not published](https://gc.nh.gov/rsa/html/LVI/547/547-mrg.htm). Required compensation provision. |
| Compensation rule | [Not published](https://gc.nh.gov/rsa/html/LVI/547/547-mrg.htm) | [Open the official code or court](https://gc.nh.gov/rsa/html/LVI/547/547-mrg.htm) |
| New Jersey Not published. The required compensation provision remains unverified. [Not published](https://www.njleg.state.nj.us/). Required compensation provision. |
| Compensation rule | [Not published](https://www.njleg.state.nj.us/) | [Open the official code or court](https://www.njleg.state.nj.us/) |
| New Mexico Reasonable compensation. New Mexico uses reasonable compensation, with will and renunciation rules and court review of excessive fees. |
| Reasonable compensation and renunciation | 45-3-719. Compensation for personal representatives. A personal representative is entitled to reasonable compensation for his services. If a will provides for compensation of the personal representative and there is no contract with the decedent regarding compensation, he may renounce the provision before qualifying and be entitled to reasonable compensation. A personal representative also may renounce his right to all or any part of the compensation. A written renunciation of the fee may be filed with the court.
| NMSA 1978 §45-3-719 [Read the official source](https://nmonesource.com/nmos/nmsa/en/4393/1/document.do) |
| Court review and excessive compensation | 45-3-721. Proceedings for review of employment and compensation. After notice to all interested persons or on petition of an interested person or an appropriate motion if administration is supervised, the court may review the propriety of employment of any person by a personal representative including any attorney, auditor, investment advisor or other specialized agent or assistant, the reasonableness of the compensation of any person so employed or the reasonableness of the compensation determined by the personal representative for his own services. Any person who has received excessive compensation from an estate for services rendered may be ordered to make appropriate refunds.
| NMSA 1978 §45-3-721 [Read the official source](https://nmonesource.com/nmos/nmsa/en/4393/1/document.do) |
| New York Statutory formula. New York uses separate half-rate receiving and paying schedules, with specific exclusions and special representative rules. One ordinary noncorporate executor who is not subject to the attorney-executor disclosure rules. Use separately confirmed commissionable amounts received and paid. Do not double an estate value. Specific legacies, devises, qualifying victim awards, multiple representatives, will terms and rental commissions require separate review. For Receiving commission at half statutory rates, multiply the first $100,000.00 by 2.5%. For Receiving commission at half statutory rates, multiply the amount above $100,000.00 through $300,000.00 by 2%. For Receiving commission at half statutory rates, multiply the amount above $300,000.00 through $1,000,000.00 by 1.5%. For Receiving commission at half statutory rates, multiply the amount above $1,000,000.00 through $5,000,000.00 by 1.25%. For Receiving commission at half statutory rates, multiply the amount above $5,000,000.00 by 1%. For Paying commission at half statutory rates, multiply the first $100,000.00 by 2.5%. For Paying commission at half statutory rates, multiply the amount above $100,000.00 through $300,000.00 by 2%. For Paying commission at half statutory rates, multiply the amount above $300,000.00 through $1,000,000.00 by 1.5%. For Paying commission at half statutory rates, multiply the amount above $1,000,000.00 through $5,000,000.00 by 1.25%. For Paying commission at half statutory rates, multiply the amount above $5,000,000.00 by 1%. Add the line amounts. The total rounds once to the nearest cent. |
| Receiving and paying commissions with exclusions | § 2307. Commissions of fiduciaries other than trustees 1. Except as otherwise provided in paragraph (f) of this subdivision on the settlement of the account of any fiduciary other than a trustee, a donee of a power during minority or a donee of a power in trust, the court must allow to him or her the reasonable and necessary expenses actually paid by him or her and if he or she be an attorney of this state and shall have rendered legal services in connection with his or her official duties, such compensation for his or her legal services as appear to the court to be just and reasonable and in addition thereto it must allow to the fiduciary for his or her services as fiduciary, and if there be more than one, apportion among them according to the services rendered by them respectively the following commissions: (a) For receiving and paying out all sums of money not exceeding $100,000 at the rate of 5 percent. (b) For receiving and paying out any additional sums not exceeding $200,000 at the rate of 4 percent. (c) For receiving and paying out any additional sums not exceeding $700,000 at the rate of 3 percent. (d) For receiving and paying out any additional sums not exceeding $4,000,000 at the rate of 2 1/2 percent. (e) For receiving and paying out all sums above $5,000,000 at the rate of 2 percent. (f) If the will makes provisions for specific rates or amounts of commissions for a corporate executor, or, if a corporate executor has agreed to accept specific rates or amounts of commissions, or, if the will provides that a corporate executor shall receive commissions as provided or stipulated in the corporate executor's published schedule of fees in effect at such time or times such commissions become payable, including a stipulated minimum commission and asset base for calculating such commissions, a corporate executor shall be entitled to be compensated in accordance with such provisions, agreement or schedule, as the case may be, even though such provisions, agreement or schedule are not executed in accordance with the provisions required for wills and are not attested as required for the recording of deeds in this state. Such commission shall be computed separately for receiving and for paying out sums of money, at one-half the statutory rates for receiving and at one-half the statutory rates for paying out sums of money. 2. The value of any property, to be determined in such manner as directed by the court and the increment thereof, received, distributed or delivered, shall be considered as money in computing commissions. But this shall not apply in case of: (a) a specific legacy or devise; or (b) the recovery of awards from the September eleventh victim compensation fund of two thousand one established pursuant to title IV of the federal air transportation safety and system stabilization act, public law 107-42, as amended, which awards shall be valued at zero for purposes of this section. Whenever any portion of the dividends, interest or rent payable to a fiduciary other than a trustee is required by any law of the United States or other governmental unit to be withheld by the person paying it for income tax purposes, the amount so withheld shall be deemed to have been received and paid out. 3. In addition to the compensation hereinbefore provided the court may allow to the guardian of the person a sum of money to be fixed by it and paid by the guardian of the property out of the funds in his hands as compensation for services of the guardian of the person up to the time of the allowance. 4. If a guardian is required to receive income and pay it over and files an annual account as required by 1719 of all his receipts and disbursements, he shall be allowed and may retain the same commission on the amount of income so accounted for as he would be allowed upon principal on a judicial settlement. If the guardian fails to file an annual account as required by 1719 the guardian, notwithstanding his failure to retain in full each year the commissions on income herein prescribed, may be allowed upon the judicial settlement of his account any commissions due and theretofore uncollected by him provided that on such settlement there is then on hand income sufficient for that purpose derived from the estate during the respective years for which further commissions are claimed. If the income on hand for any given year is insufficient to pay the uncollected commissions on the income of that year the deficiency shall not be supplied from income on hand in respect of any other year. 5. Subject to 2313 regarding multiple commissions of executors or trustees under wills of persons dying, or lifetime trusts established, after August 31, 1993, if the gross value of the principal of the estate accounted for amounts to $300,000 or more each fiduciary is entitled to the full compensation on principal and income allowed herein to a sole fiduciary unless there be more than 3, in which case the compensation to which 3 would be entitled must be apportioned among them according to the services rendered by them respectively unless the fiduciaries shall have agreed in writing among themselves to a different apportionment which, however, shall not provide for more than one full commission for any one of them. If the gross value of the principal of the estate accounted for is: (a) less than $100,000 and there is more than 1 fiduciary the full compensation for receiving and paying out principal and income allowed herein to a sole fiduciary must be apportioned among them according to the services rendered by them respectively, or (b) $100,000 or more but less than $300,000 each fiduciary is entitled to the full compensation for receiving and paying out principal and income allowed herein to a sole fiduciary unless there are more than 2 fiduciaries in which case the full compensation for receiving and paying out principal and income allowed herein to 2 fiduciaries must be apportioned among them according to the services rendered by them respectively, unless the fiduciaries shall have agreed in writing between or among themselves to a different apportionment which, however, shall not provide for more than one full commission for any one of them. Where the will provides a specific compensation to a fiduciary other than a trustee he is not entitled to any allowance for his services unless by an instrument filed with the court within 4 months from the date of his letters he renounces the specific compensation. Where successive or different letters are issued to the same person on the estate of the same decedent, including a case where letters of administration are issued to a person who has previously been appointed a temporary administrator, he is entitled to a total compensation equal to the compensation allowed for the full administration of the estate by a fiduciary acting in a single capacity only. Such total compensation shall be payable in such proportions and upon such accounting as shall be fixed by the court settling the account of the person holding successive or different letters but no paying out commissions shall be allowed except upon such sums as shall actually have been paid out at the time of the respective decrees for debts, expenses of administration or to beneficiaries. 6. Where a fiduciary is for any reason entitled or required to collect the rents of and manage real property he shall be allowed and may retain for such services 5 per cent of the gross rents collected therefrom in addition to the commissions herein provided, but there shall be only one such additional commission regardless of the number of fiduciaries. In the event there are 2 or more fiduciaries the additional commission herein provided for must be apportioned among them according to the services rendered by them respectively unless they shall have agreed in writing among themselves to a different apportionment. 7. A fiduciary other than a trustee who has been acting prior to July 1, 1956 shall be entitled to have commissions on principal and income theretofore received by him computed, allowed and paid under the methods and at the rates set forth herein, except as follows: (a) If prior to July 1, 1956 a fiduciary other than a trustee has been allowed or has retained commissions for receiving and paying out any item of principal or income he shall be entitled to no further commissions on the item. (b) If prior to July 1, 1956 a fiduciary other than a trustee has been allowed or has retained any commissions on any item of principal or income received but not paid out by him he shall be entitled to no further commissions for receiving the item.
| SCPA §2307 [Read the official source](https://www.nysenate.gov/legislation/laws/SCP/2307) |
| Attorney executor disclosure requirements | 1. Disclosure. When an attorney prepares a will to be proved in the courts of this state and such attorney, a then affiliated attorney, or an employee of such attorney or a then affiliated attorney is therein an executor-designee, the testator shall be informed prior to the execution of the will that: (a) subject to limited statutory exceptions, any person, including the testator's spouse, child, friend or associate, or an attorney, is eligible to serve as an executor; (b) absent an agreement to the contrary, any person, including an attorney, who serves as an executor is entitled to receive an executor's statutory commissions; (c) absent execution of a disclosure acknowledgment, the attorney who prepared the will, a then affiliated attorney, or an employee of such attorney or a then affiliated attorney, who serves as an executor shall be entitled to one-half the commissions he or she would otherwise be entitled to receive; and (d) if such attorney or an affiliated attorney renders legal services in connection with the executor's official duties, such attorney or a then affiliated attorney is entitled to receive just and reasonable compensation for such legal services, in addition to the executor's statutory commissions. 2. Testator's written acknowledgment of disclosure. An acknowledgment by the testator of the disclosure required by subdivision one of this section must be set forth in a writing executed by the testator in the presence of at least one witness other than the executor-designee. Such writing, which must be separate from the will, but which may be annexed to the will, and which may be executed prior to, concurrently with or subsequently to a will in which an attorney, a then affiliated attorney, or an employee of such attorney or a then affiliated attorney is an executor-designee and must be filed in the proceeding for the issuance of letters testamentary to the executor-designee.
| SCPA §2307-a(1) to (2) [Read the official source](https://www.nysenate.gov/legislation/laws/SCP/2307-A) |
| Attorney executor consequences and applicability | 4. Compliance. (a) The testator's written acknowledgment of disclosure that conforms or substantially conforms to either model in subdivision 3 of this section shall be deemed compliance with subdivision 2 of this section. (b) An attorney's compliance with subdivision 2 of this section creates neither the presumption nor the inference: (i) that the testator's designation of such attorney, a then affiliated attorney, or an employee of such attorney or a then affiliated attorney, as executor, is proper; (ii) that such attorney has complied with the disciplinary rules of the code of professional responsibility. 5. Effect of absence of acknowledgment. Absent compliance with the requirements of subdivision 2 of this section, the commissions of an attorney, or an employee of the attorney who prepared the will or a then affiliated attorney, who serves as an executor shall be one-half the statutory commissions to which such person as executor would otherwise be entitled pursuant to sections 2307 and 2313 of this article. 6. Rents. Notwithstanding the provisions of subdivision 5 of this section, the additional commissions to which an attorney, or an employee of the attorney who prepared the will or a then affiliated attorney, who serves as an executor may be entitled pursuant to subdivision 6 of section 2307 shall not be diminished. 7. Time of determination of compliance. A determination of compliance with the requirements of subdivisions 1 and 2 of this section shall be made in a proceeding for the issuance of letters testamentary to an executor-designee to whom subdivision 1 of this section applies. 8. Definitions. For purposes of this section, the words or phrases hereafter shall be construed as follows: (a) Affiliated attorney. An attorney who, by reason of partnership, share holding, association or other relationship, express or implied, could participate directly or indirectly, with the attorney who prepared the will in fees for legal services rendered. (b) Executor-designee. A person named in a will or codicil, separately or jointly with one or more persons, as a primary, successor, ancillary, or preliminary executor. (c) Employee. A person who was employed by the attorney who prepared the will or an affiliated attorney when the will was executed. 9. Application. (a) This section shall apply to wills executed on or after January 1, 1996 and, irrespective of the date of any will, to estates of decedents dying after December 31, 1996. (b) With respect to wills executed prior to January 1, 1996: (i) subdivisions 1 and 2 of this section shall not apply if the testator has acknowledged the disclosure required by subdivision 1 of this section in a writing that conforms or substantially conforms to the model in paragraph (b) of subdivision 3 of this section; and (ii) the court in its discretion may waive application of subdivisions 1 and 2 of this section for good cause shown; good cause shall include, but not be limited to: (A) a good-faith effort after the enactment of this statute either to make to the testator the disclosure required by subdivision 1 of this section or obtain from the testator a written acknowledgment substantially conforming to that set forth in paragraph (b) of subdivision 3 of this section, or (B) otherwise establishing to the satisfaction of the court reasonable grounds to excuse the absence of a written acknowledgement substantially conforming to that set forth in paragraph (b) of subdivision 3 of this section; and (iii) section 4519 of the civil practice law and rules shall not apply.
| SCPA §2307-a(4) to (9) [Read the official source](https://www.nysenate.gov/legislation/laws/SCP/2307-A) |
| North Carolina Statutory formula. North Carolina uses clerk-set commissions within a receipts-and-expenditures cap, with small-estate, will, distribution and misconduct exceptions. One ordinary representative. Gross estate must exceed $2,000. This is a clerk-discretion maximum, not an award. No overriding will compensation or qualifying written reasonable-compensation agreement. Professional fees, misconduct and the full statutory conditions require review. For Receipts maximum, multiply the amount above $0.00 by 5%. For Expenditures maximum, multiply the amount above $0.00 by 5%. Add the line amounts. The total rounds once to the nearest cent. |
| Clerk-set commissions, exceptions and exclusions | § 28A-23-3. Commissions allowed personal representatives; representatives guilty of misconduct or default. (a) Personal representatives, collectors or public administrators shall be entitled to commissions to be fixed in the discretion of the clerk of superior court not to exceed five percent (5%) upon the amounts of receipts, including the value of all personal property when received, and upon the expenditures made in accordance with law. In determining the maximum commissions allowable under this subsection, the clerk of superior court may take into consideration fees paid by the estate for professional services performed in the ordinary course of administering the estate, including services performed by attorneys and accountants. However, the clerk is not required to reduce the maximum commissions allowed by the aggregate fees paid to professionals on a dollar-for-dollar basis. The commissions shall be charged as a part of the costs of administration and, upon allowance, may be retained out of the assets of the estate against creditors and all other persons claiming an interest in the estate. If the gross value of an estate is two thousand dollars ($2,000) or less, the clerk of superior court may fix the commission to be received by the personal representative, collector or public administrator in an amount the clerk of superior court, in the clerk's discretion, deems just and adequate. (b) In determining the amount of the commissions, both upon personal property received and upon expenditures made, the clerk of superior court shall consider the time, responsibility, trouble and skill involved in the management of the estate. Where real property is sold to pay debts or devises, the commission shall be computed only on the proceeds actually applied in the payment of debts or devises. (c) The clerk of superior court may allow commissions from time to time during the course of the administration, but the total commissions allowed shall be determined on final settlement of the estate and shall not exceed the limit fixed in this section. (d) Nothing in this section shall be construed to: (1) Prevent the clerk of superior court from allowing reasonable sums for necessary charges and disbursements incurred in the management of the estate. (2) Allow commissions on distribution of the shares of heirs or on distribution of shares of devisees. (3) Abridge the right of any party interested in the administration of a decedent's estate to appeal an order of the clerk of superior court to a judge of superior court. (e) No personal representative, collector or public administrator, who has been guilty of default or misconduct in the due execution of the personal representative's, collector's, or public administrator's office resulting in the revocation of the appointment of the personal representative, collector, or public administrator under the provisions of G.S. 28A-9-1, shall be entitled to any commission under the provisions of this section. (f) For the purpose of computing commissions whenever any portion of the dividends, interest, rents or other amounts payable to a personal representative, collector or public administrator is required by any law of the United States or other governmental unit to be withheld for income tax purposes by the person, corporation, organization or governmental unit paying the same, the amount withheld shall be deemed to have been received and expended. (g) Subsection (a) of this section does not apply if the testator's will specifies a stipulated amount or method or standard for determining the compensation for the services rendered by the personal representative, including a provision in the will that the compensation of the personal representative is to be determined by applying the personal representative's regularly adopted schedule of compensation in effect at the time of performance of those services. Subsection (a) of this section also shall not apply if the testator's will provides that the personal representative is to receive "reasonable compensation" for those services or similar language to that effect if the personal representative and the beneficiaries whose shares would be charged with the payment of the personal representative's compensation consent in writing to the specific amount that constitutes reasonable compensation. (h) Subsection (a) of this section shall apply if the testator's will provides that compensation of the personal representative shall be the amount "as provided by law," the "maximum amount provided by law," or other similar language. (1868-9, c. 113, s. 95; 1869-70, c. 189; Code, s. 1524; Rev., s. 149; C.S., s. 157; 1941, c. 124; 1953, c. 855; 1959, c. 662; c. 879, s. 8; 1961, cc. 362, 575; 1973, c. 1329, s. 3; 1977, c. 814, s. 2; 2005-388, s. 1; 2011-284, s. 20; 2011-344, s. 4.)
| N.C.G.S. §28A-23-3 [Read the official source](https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_28A/GS_28A-23-3.html) |
| North Dakota Reasonable compensation. The statute provides reasonable compensation, will renunciation and court review rather than a numeric commission schedule. |
| Compensation and will provisions | A personal representative is entitled to reasonable compensation for the personal representative's services. If a will provides for compensation of the personal representative and there is no contract with the decedent regarding compensation, the personal representative may renounce the provision before qualifying and be entitled to reasonable compensation. A personal representative also may renounce the personal representative's right to all or any part of the compensation. A written renunciation of fee may be filed with the court.
| N.D.C.C. § 30.1-18-19 [Read the official source](https://ndlegis.gov/cencode/t30-1c18.pdf) |
| Court review and excessive compensation | After notice to all interested persons, or on petition of an interested person, or on appropriate motion if administration is supervised, the propriety of employment of any person by a personal representative, including any attorney, auditor, investment adviser, or other specialized agent or assistant, the reasonableness of the compensation of any person so employed, or the reasonableness of the compensation determined by the personal representative for that person's own services, including services rendered as attorney, may be reviewed by the court. If the amount of attorney's fees is based upon the value of the decedent's estate, the fee agreement must be in writing and mailed to all parties who are heirs of the estate pursuant to the last will and testament of the decedent. If the decedent died intestate, notice must be provided to all heirs of the estate in accordance with chapter 30.1-03. Any person who has received excessive compensation from an estate for services rendered may be ordered to make appropriate refunds.
| N.D.C.C. § 30.1-18-21 [Read the official source](https://ndlegis.gov/cencode/t30-1c18.pdf) |
| Ohio Statutory formula. Ordinary commissions use a graduated personal property, income and sold real estate base, with separate one percent categories. The will and court adjustment provisions also apply. Arithmetic for the ordinary statutory fee categories only. A will compensation provision and court decisions about service, reductions or extraordinary allowances can change the amount. This does not select or approve a fee. For Graduated ordinary base, multiply the first $100,000.00 by 4%. For Graduated ordinary base, multiply the amount above $100,000.00 through $400,000.00 by 3%. For Graduated ordinary base, multiply the amount above $400,000.00 by 2%. For Unsold real property component, multiply the amount above $0.00 by 1%. For Qualifying nonadministration component, multiply the amount above $0.00 by 1%. Add the line amounts. The total rounds once to the nearest cent. |
| Ordinary commissions bases and reduction | (A) Executors and administrators shall be allowed fees upon the amount of all the personal property, including the income from the personal property, that is received and accounted for by them and upon the proceeds of real property that is sold, as follows: (1) For the first one hundred thousand dollars, at the rate of four per cent; (2) All above one hundred thousand dollars and not exceeding four hundred thousand dollars, at the rate of three per cent; (3) All above four hundred thousand dollars, at the rate of two per cent. (B) Executors and administrators shall be allowed a fee of one per cent on the value of real property that is not sold. Executors and administrators also shall be allowed a fee of one per cent on the value of all property that is not subject to administration and that would have been includable for purposes of computing the Ohio estate tax, except joint and survivorship property, had the decedent died on December 31, 2012, so that section 5731.02 of the Revised Code applied to the estate. (C) The basis of valuation for the allowance of the fees on real property sold shall be the gross proceeds of sale, and for all other property the fair market value of the other property as of the date of death of the decedent. The fees allowed to executors and administrators in this section shall be received in full compensation for all their ordinary services. (D) If the probate court finds, after a hearing, that an executor or administrator, in any respect, has not faithfully discharged the duties as executor or administrator, the court may deny the executor or administrator any compensation whatsoever or may allow the executor or administrator the reduced compensation that the court thinks proper.
| Ohio Rev. Code § 2113.35 [Read the official source](https://codes.ohio.gov/ohio-revised-code/section-2113.35) |
| Extraordinary allowances attorney fees and will provision | Allowances, in addition to those provided by section 2113.35 of the Revised Code for an executor or administrator, that the probate court considers just and reasonable shall be made for actual and necessary expenses and for extraordinary services not required of an executor or administrator in the common course of the executor's or administrator's duties. Upon the application of an executor or administrator for further allowances for extraordinary services rendered, the court shall review both ordinary and extraordinary services claimed to have been rendered. If the fees payable pursuant to section 2113.35 of the Revised Code exceed the reasonable value of the ordinary services rendered, the court shall adjust any allowance made for extraordinary services so that the total fees and allowances to be made fairly reflect the reasonable value of both ordinary and extraordinary services. If an attorney has been employed in the administration of the estate, reasonable attorney fees paid by the executor or administrator shall be allowed as a part of the expenses of administration. The court may at any time during administration fix the amount of those fees and, on application of the executor or administrator or the attorney, shall fix the amount of the fees. If provision is made by the will of the deceased for compensation to an executor, the amount provided shall be a full satisfaction for the executor's or administrator's services, in lieu of the fees or share of the fees, unless by an instrument filed in the court within four months after appointment the executor or administrator renounces all claim to the compensation given by the will.
| Ohio Rev. Code § 2113.36 [Read the official source](https://codes.ohio.gov/ohio-revised-code/section-2113.36) |
| Oklahoma Statutory formula. The schedule applies when the will provides no compensation or its compensation is renounced. Extraordinary allowances and partial or multiple representative rules can change the fee. Arithmetic for one representative serving the full administration, when the will provides no compensation or the will compensation is renounced. It excludes extraordinary allowances and does not divide fees between representatives. For Graduated commission, multiply the first $1,000.00 by 5%. For Graduated commission, multiply the amount above $1,000.00 through $6,000.00 by 4%. For Graduated commission, multiply the amount above $6,000.00 by 2.5%. Add the line amounts. The total rounds once to the nearest cent. |
| Will compensation and renunciation | §58-525. Expenses and compensation. He shall be allowed all necessary expenses in the care, management and settlement of the estate, and for his services such fees as are provided in this chapter, but when the decedent, by his will, makes some other provision for the compensation of his executor, that shall be a full compensation for his services, unless by a written instrument, filed in the district court, he renounces all claim for compensation provided by the will.
| Okla. Stat. tit. 58, § 525 [Read the official source](https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os58.pdf) |
| Fee schedule and adjustments | §58-527. Fees and commissions. A. When no compensation is provided by the will, or the executor renounces all claim thereto, he must be allowed commissions upon the amount of the whole estate accounted for by him, excluding all property not ranked as assets, as follows: 1. For the first thousand dollars, at the rate of five percent (5%); 2. For the next Five Thousand Dollars ($5,000.00), at the rate of four percent (4%); and 3. For all amounts above Six Thousand Dollars ($6,000.00), at the rate of two and one-half percent (2 1/2%); and the same commission must be allowed administrators. In all cases such further allowance may be made, as the judge of the district court may deem just and reasonable, for any extraordinary service. The total amount of such allowance must not exceed the amount of commissions allowed by this section. B. Co-executors and co-administrators shall be entitled, as a unit, to the same fee allowable to a single executor or administrator, which shall be divided among them as the court may determine, unless they agree to a different division and the division is approved by the court. C. An executor or administrator who does not serve during the entire administration of an estate shall be entitled to only a portion of the fee provided in subsection A of this section, and such portion shall be determined by the court in its discretion.
| Okla. Stat. tit. 58, § 527 [Read the official source](https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os58.pdf) |
| Oregon Not published. The required compensation provision remains unverified. [Not published](https://www.oregonlegislature.gov/bills_laws/ors/ors116.html). Required compensation provision. |
| Compensation rule | [Not published](https://www.oregonlegislature.gov/bills_laws/ors/ors116.html) | [Open the official code or court](https://www.oregonlegislature.gov/bills_laws/ors/ors116.html) |
| Pennsylvania Reasonable compensation. The court allows compensation that is reasonable and just and may calculate it on a graduated percentage. |
| Reasonable and just compensation | The court shall allow such compensation to the personal representative as shall in the circumstances be reasonable and just, and may calculate such compensation on a graduated percentage.
| 20 Pa.C.S. § 3537 [Read the official source](https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/20/00.035.037.000..HTM) |
| Rhode Island Other compensation rule. The probate court allows the compensation for services it considers just. This quoted provision supplies no numeric schedule. |
| Compensation the probate court considers just | Executors and administrators shall, also, be allowed in their accounts such compensation for their services as the probate court shall consider just.
| R.I. Gen. Laws § 33-14-8 [Read the official source](https://webserver.rilegislature.gov/Statutes/TITLE33/33-14/33-14-8.htm) |
| South Carolina Statutory formula. The statute sets separate maximum commissions for property and income, a minimum commission and exceptions for contracts, wills, extraordinary services and multiple representatives. [Not published](https://www.scstatehouse.gov/code/t62c003.php). A worksheet for the separate property and income limits. Read the full quoted rule. |
| Commission caps minimum and exceptions | SECTION 62-3-719. Compensation of personal representative. (a) Unless otherwise approved by the court for extraordinary services, a personal representative shall receive for his care in the execution of his duties a sum from the probate estate funds not to exceed five percent of the appraised value of the personal property of the probate estate plus the sales proceeds of real property of the probate estate received on sales directed or authorized by will or by proper court order, except upon sales to the personal representative as purchaser. The minimum commission payable is fifty dollars, regardless of the value of the personal property of the estate. (b) Additionally, a personal representative may receive not more than five percent of the income earned by the probate estate in which he acts as fiduciary. No such additional commission is payable by an estate if the probate judge determines that a personal representative has acted unreasonably in the accomplishment of the assigned duties, or that unreasonable delay has been encountered. (c) The provisions of this section do not apply in a case where there is a contract providing for the compensation to be paid for such services, or where the will otherwise directs, or where the personal representative qualified to act before June 28, 1984. (d) A personal representative also may renounce his right to all or any part of the compensation. A written renunciation of fee may be filed with the court. (e) If more than one personal representative is serving an estate, the court in its discretion shall apportion the compensation among the personal representatives, but the total compensation for all personal representatives of an estate must not exceed the maximum compensation allowable under subsections (a) and (b) for an estate with a sole personal representative. (f) For purposes of this section, "probate estate" means the decedent's property passing under the decedent's will plus the decedent's property passing by intestacy. This subsection is intended to be declaratory of the law and governs the compensation of personal representatives currently serving and personal representatives serving at a later time.
| S.C. Code § 62-3-719 [Read the official source](https://www.scstatehouse.gov/code/t62c003.php) |
| South Dakota Statutory formula. The statute provides reasonable compensation factors and an optional personal property commission when compensation is not provided by will or in an intestate proceeding. Real property services remain court assessed. Arithmetic for the optional personal property commission branch of subsection (c), when compensation is not provided by will or in an intestate proceeding. This is not the court determination of reasonable compensation and excludes unsold real property services. For Optional graduated personal property commission, multiply the first $1,000.00 by 5%. For Optional graduated personal property commission, multiply the amount above $1,000.00 through $5,000.00 by 4%. For Optional graduated personal property commission, multiply the amount above $5,000.00 by 2.5%. Add the line amounts. The total rounds once to the nearest cent. |
| Reasonable compensation and optional commission | (a) Personal representatives, attorneys, accountants, appraisers, and other agents of the personal representative are entitled to reasonable compensation for services. Reasonable compensation may include compensation for the services of the agents or employees of the person seeking compensation and may also include reimbursement for costs advanced. A determination of reasonable compensation shall be based on the following factors: (1) The time and labor involved; (2) The novelty and difficulty of the questions involved, and the skill requisite to perform the service properly; (3) The likelihood that the acceptance of the particular employment will preclude other employment by the person; (4) The fee customarily charged in the locality for similar services; (5) The nature and value of the assets of the estate, the amount of income earned by the estate, and the responsibilities and potential liabilities assumed by the person; (6) The time limitations imposed by the circumstances; and (7) The experience, reputation, diligence, and ability of the person performing the services. (b) If a will provides for compensation of the personal representative and there is no contract with the decedent regarding compensation, the personal representative may renounce the provision before qualifying and be entitled to reasonable compensation. A personal representative also may renounce the right to all or any part of the compensation. A renunciation of fee may be filed with the court. (c) When compensation is not provided by will, or in an intestate proceeding, the personal representative may be allowed commissions upon the amount of personal property accounted for by the personal representative, excluding personal property not ranked as assets, as follows: (1) On the first one thousand dollars at the rate of five percent; (2) On all sums in excess of one thousand dollars and not exceeding five thousand dollars at the rate of four percent; (3) On all sums in excess of five thousand dollars at the rate of two and one - half percent. Upon all real property accounted for by the personal representative, the personal representative shall receive a just and reasonable compensation for the services performed to be fixed by the court. All real estate sold by the personal representative as part of the proceedings in probate shall be considered as personal property.
| S.D. Codified Laws § 29A-3-719 [Read the official source](https://sdlegislature.gov/api/Statutes/29A-3-719.html) |
| Tennessee Not published. The required compensation provision remains unverified. [Not published](https://tncourts.gov/sites/default/files/OpinionsPDFVersion/Majority%20Opinion%20-%20M2024-00467-COA-R3-CV.pdf). Required compensation provision. |
| Compensation rule | [Not published](https://tncourts.gov/sites/default/files/OpinionsPDFVersion/Majority%20Opinion%20-%20M2024-00467-COA-R3-CV.pdf) | [Open the official code or court](https://tncourts.gov/sites/default/files/OpinionsPDFVersion/Majority%20Opinion%20-%20M2024-00467-COA-R3-CV.pdf) |
| Texas Statutory formula. The standard commission uses eligible actual cash received and paid, subject to a five percent estate-value ceiling and explicit receipt and distribution exclusions. The court can allow alternate compensation or deny a commission. Arithmetic for eligible actual cash receipts and payments only, assuming the court finds compliant estate management. Exclude the decedent funds held at death described in the statute, life insurance proceeds collected and distributions to heirs or legatees in those capacities. The court may allow alternate compensation or deny a commission. For Five percent of eligible cash receipts, multiply the amount above $0.00 by 5%. For Five percent of eligible cash payments, multiply the amount above $0.00 by 5%. Add the line amounts. The total rounds once to the nearest cent. Limit that total to 5% of Gross fair market value subject to administration. |
| Standard commission exclusions and aggregate ceiling | Sec. 352.002. STANDARD COMPENSATION. (a) An executor, administrator, or temporary administrator a court finds to have taken care of and managed an estate in compliance with the standards of this title is entitled to receive a five percent commission on all amounts that the executor or administrator actually receives or pays out in cash in the administration of the estate. (b) The commission described by Subsection (a): (1) may not exceed, in the aggregate, more than five percent of the gross fair market value of the estate subject to administration; and (2) is not allowed for: (A) receiving funds belonging to the testator or intestate that were, at the time of the testator's or intestate's death, either on hand or held for the testator or intestate in a financial institution or a brokerage firm, including cash or a cash equivalent held in a checking account, savings account, certificate of deposit, or money market account; (B) collecting the proceeds of a life insurance policy; or (C) paying out cash to an heir or legatee in that person's capacity as an heir or legatee.
| Tex. Est. Code § 352.002 [Read the official source](https://statutes.capitol.texas.gov/?artSec=352.002&chapter=ES.352&code=ES&tab=1) |
| Alternate court compensation | Sec. 352.003. ALTERNATE COMPENSATION. (a) The court may allow an executor, administrator, or temporary administrator reasonable compensation for the executor's or administrator's services, including unusual efforts to collect funds or life insurance, if: (1) the executor or administrator manages a farm, ranch, factory, or other business of the estate; or (2) the compensation calculated under Section 352.002 is unreasonably low. (b) The county court has jurisdiction to receive, consider, and act on applications from independent executors for purposes of this section.
| Tex. Est. Code § 352.003 [Read the official source](https://statutes.capitol.texas.gov/?artSec=352.002&chapter=ES.352&code=ES&tab=1) |
| Denial of compensation | Sec. 352.004. DENIAL OF COMPENSATION. The court may, on application of an interested person or on the court's own motion, wholly or partly deny a commission allowed by this subchapter if: (1) the court finds that the executor or administrator has not taken care of and managed estate property prudently; or (2) the executor or administrator has been removed under Section 404.003 or Subchapter B, Chapter 361.
| Tex. Est. Code § 352.004 [Read the official source](https://statutes.capitol.texas.gov/?artSec=352.002&chapter=ES.352&code=ES&tab=1) |
| Utah Reasonable compensation. The statute provides reasonable compensation, an objection process, notice and will renunciation. It supplies no numeric schedule. |
| Reasonable compensation objections and will provisions | (1) A personal representative and an attorney are entitled to reasonable compensation for their services. If a petition is filed which either directly or indirectly seeks approval of the personal representative's compensation or the attorney's compensation and if no objection is filed by an interested person to the compensation requested, reasonable compensation shall be the compensation sought in the petition. When an interested person objects to the personal representative's compensation, the court shall determine reasonable compensation for the personal representative based on the quality, quantity, and value of the services rendered to the estate and the circumstances under which those services were rendered, including the practice for other fiduciaries who are in similar circumstances to the personal representative in question. When an interested person objects to the attorney's compensation, the court shall determine reasonable compensation for the attorney. (2) When a petition seeks approval of or objects to a personal representative's compensation or an attorney's compensation, at least 10 days before the time set for the hearing of the petition, the petitioner or the petitioner's attorney shall send a copy of the petition to all interested persons either by certified, registered, or first class mail or by hand-delivery. (3) If a will provides for compensation of the personal representative and there is no contract with the decedent regarding compensation, the personal representative may renounce the provision before qualifying and be entitled to reasonable compensation. A personal representative also may renounce his right to all or any part of the compensation. A written renunciation of fee may be filed with the court.
| Utah Code § 75-3-718 [Read the official source](https://le.utah.gov/xcode/Title75/Chapter3/C75-3-S718_1800010118000101.pdf) |
| Vermont Reasonable compensation. The statute allows reasonable fees, with will compensation applying unless renounced in writing or the court orders otherwise. |
| Reasonable fees and will provisions | An executor or administrator shall be allowed necessary expenses in the care, management, and settlement of the estate and reasonable fees for services. When, by will, the deceased makes some other provisions for compensation to the executor, that shall be a full satisfaction for his or her services, unless, by a written instrument filed in the Probate Division of the Superior Court, the executor renounces all claim to the compensation provided by the will, or unless otherwise ordered by the court.
| 14 V.S.A. § 1065 [Read the official source](https://legislature.vermont.gov/statutes/section/14/063/01065) |
| Virginia Reasonable compensation. The commissioner of accounts allows reasonable compensation, subject to other provisions and the special rule for an institutional fiduciary fee schedule specified in a trust or will. |
| Reasonable commissions and institutional fee schedules | A. In stating and settling the account, the commissioner of accounts shall allow the fiduciary any reasonable expenses incurred by him and, except in cases in which it is otherwise provided, a reasonable compensation in the form of a commission on receipts or otherwise. Unless otherwise provided by the court, any guardian appointed pursuant to Chapter 20 (§ 64.2-2000 et seq.) or Chapter 21 (§ 64.2-2100 et seq.) shall also be allowed reasonable compensation for his services. If a committee or other fiduciary renders services with regard to real estate owned by the ward or beneficiary, compensation may also be allowed for the services rendered with regard to the real estate and the income from or the value of such real estate. B. Notwithstanding subsection A or any provision under Chapter 7 (§ 64.2-700 et seq.), where the compensation of an institutional fiduciary is specified under the terms of the trust or will by reference to a standard published fee schedule, the commissioner of accounts shall not reduce the compensation below the amount specified unless there is sufficient proof that (i) the settlor or testator was not competent when the trust instrument or will was executed or (ii) such compensation is excessive in light of the compensation institutional fiduciaries generally receive in similar situations.
| Va. Code § 64.2-1208 [Read the official source](https://law.lis.virginia.gov/vacode/title64.2/chapter12/section64.2-1208/) |
| Washington Reasonable compensation. The court allows just and reasonable compensation subject to the will, renunciation, additional service and reduction provisions. The current text includes the 2026 amendment. |
| Compensation will renunciation and court adjustments | If testator by will makes provision for the compensation of his or her personal representative, that shall be taken as his or her full compensation unless he or she files in the court a written instrument renouncing all claim for the compensation provided by the will before qualifying as personal representative. The personal representative, when no compensation is provided in the will, when he or she renounces all claim to the compensation provided in the will, or when he or she administers an intestate estate, shall be allowed such compensation for his or her services as the court shall deem just and reasonable. Additional compensation may be allowed for his or her services as attorney and for other services not required of a personal representative. An attorney performing services for the estate at the instance of the personal representative shall have such compensation therefore out of the estate as the court shall deem just and reasonable. Such compensation may be allowed at the final account; but at any time during administration a personal representative or his or her attorney may apply to the court for an allowance upon the compensation of the personal representative and upon attorney's fees. A personal representative appointed under RCW 11.28.120(3) shall receive no compensation in connection with administration of the estate from any person or entity other than the estate unless allowed by the court. If the court finds that the personal representative has failed to discharge his or her duties as such in any respect, it may deny him or her any compensation whatsoever or may reduce the compensation which would otherwise be allowed.
| RCW 11.48.210 [Read the official source](https://app.leg.wa.gov/rcw/default.aspx?cite=11.48.210) |
| West Virginia Statutory formula. The statute sets graduated ordinary commissions and separate one percent categories, excludes joint and survivorship property, and permits county commission adjustments or a different will provision. [Not published](https://code.wvlegislature.gov/44-4-12a/). A worksheet for unsold real property and nonadministration categories. Read the full quoted rule. |
| Ordinary commissions valuation and adjustments | (a) Personal representatives, as defined in section one, article one, chapter forty-two of this code, shall be allowed any reasonable expenses incurred by the personal representative as such and commissions upon the amount of all the personal estate which is subject to administration, including the income from the personal estate, that is received and accounted for by them and upon the proceeds of real estate that is sold, as follows: (1) For the first $100,000, at the rate of five percent; (2) All above $100,000 and not exceeding $400,000, at the rate of four percent; (3) All above $400,000 and not exceeding $800,000, at the rate of three percent; and (4) All above $800,000, at the rate of two percent. (b) Personal representatives also shall be allowed a commission of one percent on the value of real estate that is not sold. Personal representatives also shall be allowed a commission of one percent on all property that is not subject to administration and that is includable for purposes of computing the federal estate tax. Notwithstanding the foregoing, no commission shall be allowed on joint and survivorship property, whether real or personal. (c) The basis of valuation for the allowance of such commissions on real estate sold shall be the gross proceeds of sale, and for all other property the fair market value of the other property as of the date of death of the decedent. The commissions allowed to personal representatives in this section shall be received in full compensation for all of their ordinary services. If more that one personal representative serves, the total compensation as set forth herein shall be apportioned between them as agreed upon by the personal representatives, or in the absence of an agreement between the personal representatives, or in proportion to the services performed by them. (d) The commission set forth herein may be denied or reduced by the county commission upon a determination that the personal representative has not faithfully discharged the personal representative’s duties. The commission set forth herein may be increased by the county commission upon a determination that the personal representative has performed extraordinary services in discharging the personal representative’s duties. (e) Where the personal representative of an estate is a lawyer who renders professional services, compensation for such professional services in addition to a commission shall not be allowed. (f) Notwithstanding the foregoing, a testator may deviate from the commissions allowed herein by express language in the testator’s last will and testament.
| W. Va. Code § 44-4-12a [Read the official source](https://code.wvlegislature.gov/44-4-12a/) |
| Wisconsin Not published. The required compensation provision remains unverified. [Not published](https://www.wicourts.gov/services/public/selfhelp/docs/probateguide.pdf). Required compensation provision. |
| Compensation rule | [Not published](https://www.wicourts.gov/services/public/selfhelp/docs/probateguide.pdf) | [Open the official code or court](https://www.wicourts.gov/services/public/selfhelp/docs/probateguide.pdf) |
| Wyoming Statutory formula. The ordinary service schedule uses the adjusted probate estate accounted for, with separate court authority for unusual circumstances and extraordinary expenses or services. Arithmetic for ordinary services on the statutory adjusted probate estate accounted for. It excludes additional court allowances for unusual circumstances, extraordinary expenses or extraordinary services. For Graduated ordinary service fee, multiply the first $1,000.00 by 10%. For Graduated ordinary service fee, multiply the amount above $1,000.00 through $5,000.00 by 5%. For Graduated ordinary service fee, multiply the amount above $5,000.00 through $20,000.00 by 3%. For Graduated ordinary service fee, multiply the amount above $20,000.00 by 2%. Add the line amounts. The total rounds once to the nearest cent. |
| Ordinary fee schedule adjusted base and extraordinary services | 2-7-803. Fees of personal representative; schedule. (a) If the court determines that by reason of unusual circumstances the fee computed hereafter is not equitable after considering the time and effort reasonably expended and the responsibility with which the personal representative was charged, the court may allow such additional fee as the court determines proper. The court shall allow the personal representative fees for ordinary services rendered to the estate unless the personal representative files a written waiver as to a part or all thereof. The fees shall be computed on the basis of the amount of the decedent's probate estate accounted for as follows: (i) For the first one thousand dollars ($1,000.00) of the basis, ten percent (10%); (ii) For all sums over one thousand dollars ($1,000.00) but not exceeding five thousand dollars ($5,000.00) of the basis, five percent (5%); (iii) For all sums over five thousand dollars ($5,000.00) but not exceeding twenty thousand dollars ($20,000.00) of the basis, three percent (3%); (iv) For all sums over twenty thousand dollars ($20,000.00) of the basis, two percent (2%). (b) In addition, further fees as are just and reasonable may be allowed by the court to the personal representative for extraordinary expenses or services actually incurred or rendered by the personal representative and necessary to the proper administration and distribution of the estate. Extraordinary services shall include but not be limited to services rendered by the personal representative relative to any tax matters and services rendered by the personal representative in connection with any litigation to which the decedent or the estate is a party. (c) The amount of the decedent's probate estate accounted for shall: (i) Include items with which the personal representative is chargeable at their inventory value; (ii) Deduct any loss or add any increase shown by any reappraisement or actual sale occurring during administration; (iii) Add all accretions to the estate which have come into the possession of the personal representative such as interest, dividends and profits on sales, not including money borrowed or refunds of amounts paid by the personal representative; (iv) Deduct the value of property lost or destroyed without fault of the personal representative; and (v) Include accretions in net income, and not the gross income, of any business operated or conducted during administration of the estate.
| Wyo. Stat. § 2-7-803 [Read the official source](https://wyoleg.gov/statutes/compress/title02.pdf) |
## How does this tool work?
- **What it does**
Calculate verified statutory executor compensation formulas. Read each state's bases, caps, minimums and court conditions before entering amounts.
- **How it decides**
Each worksheet applies only the quoted statutory formula to the separately defined bases you enter. It shows every multiplication and any supported ceiling. The total rounds once to the nearest cent.
- **Your answers**
State and monetary inputs stay on this page. They are not saved, sent or put into a share link. Anonymous counts can record a completed worksheet, lookup or print action without those inputs. Never enter names or account details.
- **What it is based on**
The state reference links each quoted official source and its worksheet conditions. We recheck official sources every quarter. Return when the base, administration or law changes. We recheck each official source at least once a year and update this page when one changes.
- **What it doesn't do**
This tool does not set, award or approve a fee. It excludes uncomputed court adjustments, extraordinary services, attorney fees, will interpretation and multiple-representative allocation. Talk with a lawyer in your state. It covers the United States. This is general information, not legal, medical or financial advice.
### How are executor fees calculated here?
Only a verified statutory formula produces a number here. Other states show their quoted rules. A cap, minimum or presumed amount is not a court award. Talk with a lawyer in your state.
### Why can the base differ from the gross estate?
Each statute defines its compensation base. Some use personal property, qualifying receipts or other separately defined amounts. Read the exact definitions before entering a figure.
### Can this calculate a court-set reasonable fee?
No. Where the verified rule calls for reasonable or just compensation without a formula, this tool shows the source. It does not invent a percentage.
### Does this include attorney fees and extra services?
No. These worksheets cover one representative and ordinary services only. Wills, agreements, extra services, attorney roles and multiple representatives need separate review.
### When should I return?
Return when the statutory base, administration or law changes. Enter fresh figures each time. This page does not save a prior calculation.
This tool is general information, not legal advice. Plan Before You Die isn't connected with Medicare or the U.S. government. Something wrong here? Tell us.
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