[ { "code": "AL", "name": "Alabama", "pr_fee_rule": "maximum_schedule", "pr_fee_schedule": "Reasonable compensation set by the court, not to exceed 2.5% of the value of all property received and under the PR's possession and control plus 2.5% of all disbursements", "pr_fee_schedule_json": [ [ 0, null, 0.025 ] ], "pr_fee_base": "Two bases, each capped at 2.5%: value of property received and in the PR's possession and control, and total disbursements. An estate fully received and paid out can reach about 5% of its value.", "pr_fee_statute": "Ala. Code 43-2-848", "pr_fee_statute_url": "https://alison.legislature.state.al.us/code-of-alabama?section=43-2-848", "extraordinary_services": "yes: court may allow reasonable compensation for extraordinary services (43-2-848(b)).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule. A PR who defends or prosecutes a proceeding in good faith recovers necessary expenses including reasonable attorneys' fees (43-2-849).", "attorney_fee_statute": "Ala. Code 43-2-849", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Uniform Trust Code: reasonable compensation if the trust is silent; trust terms or a written fee agreement with the settlor or with adult current income beneficiaries (and remainder beneficiaries if charged to principal) control, subject to court adjustment. Fees of an affiliated business consistent with its published schedule are presumed reasonable.", "trustee_fee_statute": "Ala. Code 19-3B-708", "multiple_prs_note": "Not addressed in 43-2-848; the 2.5% caps apply to the representative's compensation for the estate.", "waiver_note": "PR may renounce a will's compensation provision (unless there is a contract with the decedent) and take reasonable compensation if no alternate will serve for the will's amount; PR may renounce all or part of the fee. Decedent or all affected beneficiaries may agree in writing on the fee, binding unless unconscionable.", "last_verified": "2026-09-23", "sources": [ "https://alison.legislature.state.al.us/code-of-alabama?section=43-2-848", "https://alison.legislature.state.al.us/code-of-alabama?section=43-2-849", "https://alison.legislature.state.al.us/code-of-alabama?section=19-3B-708" ], "confidence": "high", "flags": "Cap is on two separate bases (receipts and disbursements), so it can approach 5% of the estate; popular tables often state it as a single 2.5%." }, { "code": "AK", "name": "Alaska", "pr_fee_rule": "reasonable_compensation", "pr_fee_schedule": "", "pr_fee_schedule_json": null, "pr_fee_base": "None set; reasonable compensation for services, determined by the PR and reviewable by the court.", "pr_fee_statute": "Alaska Stat. 13.16.430; 13.16.440 (court review)", "pr_fee_statute_url": "https://www.akleg.gov/basis/statutes.asp#13.16.430", "extraordinary_services": "no separate rule: a single reasonable-compensation standard covers all services; court may review and order refunds of excessive compensation (13.16.440).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Court may review the reasonableness of compensation of any attorney employed by the PR (13.16.440); PR recovers reasonable attorney fees for good-faith litigation (13.16.435).", "attorney_fee_statute": "Alaska Stat. 13.16.435; 13.16.440", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Reasonable compensation under the circumstances if the trust is silent; compensation paid per the trust terms is presumed reasonable and a challenger must prove otherwise by a preponderance of the evidence. Alaska has its own trust code, not the Uniform Trust Code.", "trustee_fee_statute": "Alaska Stat. 13.36.055", "multiple_prs_note": "No fee-splitting rule; each PR's compensation must be reasonable. Co-representatives must act jointly unless the will provides otherwise (13.16.420).", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce the provision before qualifying and take reasonable compensation; PR may renounce all or part of the fee by written renunciation filed with the court.", "last_verified": "2026-09-23", "sources": [ "https://www.akleg.gov/basis/statutes.asp?media=print&secStart=13.16.375&secEnd=13.16.460", "https://www.akleg.gov/basis/statutes.asp?media=print&secStart=13.36.005&secEnd=13.36.390" ], "confidence": "high", "flags": "" }, { "code": "AZ", "name": "Arizona", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set; reasonable compensation, determined by the PR and reviewable by the court on petition (14-3721).", "pr_fee_statute": "Ariz. Rev. Stat. 14-3719", "pr_fee_statute_url": "https://www.azleg.gov/ars/14/03719.htm", "extraordinary_services": "no separate rule: single reasonable-compensation standard; court may review and order refunds (14-3721). Fiduciaries and their attorneys must prudently manage costs (14-1104).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Reasonable attorney fees for good-faith litigation (14-3720); court may review the reasonableness of any attorney's compensation (14-3721); duty to avoid excessive or unproductive activity and weigh cost against benefit (14-1104).", "attorney_fee_statute": "Ariz. Rev. Stat. 14-3720; 14-3721; 14-1104", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Uniform Trust Code: reasonable compensation if the trust is silent; trust terms (or an ascertainable source they refer to) control, subject to court adjustment if duties changed substantially or the amount is unreasonably low or high.", "trustee_fee_statute": "Ariz. Rev. Stat. 14-10708", "multiple_prs_note": "No fee-splitting rule in the statute; each PR's compensation must be reasonable.", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce the provision before qualifying and take reasonable compensation; PR may renounce all or part of the fee in writing.", "sources": [ "https://www.azleg.gov/ars/14/03719.htm", "https://www.azleg.gov/ars/14/03720.htm", "https://www.azleg.gov/ars/14/03721.htm", "https://www.azleg.gov/ars/14/01104.htm", "https://www.azleg.gov/ars/14/10708.htm" ], "confidence": "high", "last_verified": "2026-09-23", "flags": "", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "AR", "name": "Arkansas", "pr_fee_rule": "maximum_schedule", "pr_fee_schedule": "Just and reasonable, not to exceed: 10% of first $1,000; 5% of next $4,000; 3% of the balance", "pr_fee_schedule_json": [ [ 0, 1000, 0.1 ], [ 1000, 5000, 0.05 ], [ 5000, null, 0.03 ] ], "pr_fee_base": "Value of the PERSONAL property passing through the PR's hands, and only property fully administered. Real property is not in the base; substantial services on real property earn separate reasonable compensation.", "pr_fee_statute": "Ark. Code Ann. 28-48-108(a)", "pr_fee_statute_url": "https://codes.findlaw.com/ar/title-28-wills-estates-and-fiduciary-relationships/ar-code-sect-28-48-108.html", "extraordinary_services": "yes: additional reasonable compensation for substantial duties on real property, borne per the will or by the beneficiaries who benefited (28-48-108(b)). Court may deny or reduce the fee for failure to account or perform (28-48-108(c)).", "attorney_fee_rule": "statutory_schedule", "attorney_fee_schedule": "Unless otherwise contracted, on total market value of real and personal property reportable in circuit court: 5% of first $5,000; 4% of next $20,000; 3% of next $75,000; 2 3/4% of next $300,000; 2 1/2% of next $600,000; 2% of all thereafter. Court may allow a different fee if the schedule is excessive or insufficient.", "attorney_fee_statute": "Ark. Code Ann. 28-48-108(d)", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Uniform Trust Code: reasonable compensation if the trust is silent; trust terms control subject to court adjustment.", "trustee_fee_statute": "Ark. Code Ann. 28-73-708", "multiple_prs_note": "Not addressed in 28-48-108; the cap is stated for 'the personal representative'.", "waiver_note": "No will-override or renunciation clause in 28-48-108. PR may fix own fee and the attorney's fee without prior court approval, subject to court review and refund of excess (28-48-108(f)).", "sources": [ "https://codes.findlaw.com/ar/title-28-wills-estates-and-fiduciary-relationships/ar-code-sect-28-48-108.html", "https://codes.findlaw.com/ar/title-28-wills-estates-and-fiduciary-relationships/ar-code-sect-28-73-708.html" ], "confidence": "medium", "flags": "Official code on Lexis portal not script-readable; text from FindLaw mirror. PR base excludes real property, unlike the attorney schedule, which includes it.", "last_verified": "2026-09-23" }, { "code": "CA", "name": "California", "pr_fee_rule": "statutory_schedule", "pr_fee_schedule": "4% of first $100,000; 3% of next $100,000; 2% of next $800,000; 1% of next $9,000,000; 0.5% of next $15,000,000; above $25,000,000 a reasonable amount set by the court", "pr_fee_schedule_json": [ [ 0, 100000, 0.04 ], [ 100000, 200000, 0.03 ], [ 200000, 1000000, 0.02 ], [ 1000000, 10000000, 0.01 ], [ 10000000, 25000000, 0.005 ], [ 25000000, null, null ] ], "pr_fee_base": "Value of the estate accounted for: inventory appraisal value, plus gains over appraisal on sales, plus receipts, less losses on sales, without deducting mortgages or other encumbrances (10800(b)).", "pr_fee_statute": "Cal. Prob. Code 10800", "pr_fee_statute_url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=10800", "extraordinary_services": "yes: court may allow additional just and reasonable compensation for extraordinary services; PR may also hire and pay tax professionals from the estate (10801).", "attorney_fee_rule": "statutory_schedule", "attorney_fee_schedule": "Same as the PR schedule, on the same base: 4% of first $100,000; 3% of next $100,000; 2% of next $800,000; 1% of next $9,000,000; 0.5% of next $15,000,000; reasonable above $25,000,000. Extraordinary services extra; contingent fee for extraordinary services only with court approval (10811).", "attorney_fee_statute": "Cal. Prob. Code 10810; 10811", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Reasonable compensation under the circumstances if the trust is silent (15681); trust terms control but the court may set more or less if duties changed, the amount is inequitable or unreasonably low or high, or in extraordinary circumstances, prospectively only (15680). Co-trustees split by services rendered unless the trust or trustees provide otherwise (15683). California has not adopted the Uniform Trust Code.", "trustee_fee_statute": "Cal. Prob. Code 15680 to 15683", "multiple_prs_note": "One statutory commission apportioned among the PRs by the court according to services actually rendered, or as the PRs agree (10805).", "waiver_note": "Compensation set in the will is the full and only compensation, but the PR may petition to be relieved of it and the court may allow more (10802). An agreement with an heir or devisee for more than the statute is void (10803). An attorney PR gets the PR commission but no attorney fee unless the court approves in advance (10804).", "sources": [ "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=10800", "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=10801", "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=10802", "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=10803", "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=10804", "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=10805", "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=10810", "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=10811", "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=15680", "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=15681", "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=15682", "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=15683" ], "confidence": "high", "flags": "Worked examples use inventory value only; gains and receipts during administration raise the base.", "last_verified": "2026-09-23" }, { "code": "CO", "name": "Colorado", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set. Reasonable compensation judged on listed factors (time and labor, customary local charges, size and liquidity of estate, results, billing detail); no fee method is presumed unreasonable (15-10-603).", "pr_fee_statute": "Colo. Rev. Stat. 15-10-602; 15-10-603", "pr_fee_statute_url": "https://codes.findlaw.com/co/title-15-probate-trusts-and-fiduciaries/co-rev-st-sect-15-10-602/", "extraordinary_services": "no separate rule: single reasonableness standard; litigation costs including reasonable attorney fees are reimbursed for good-faith proceedings (15-10-602(6)). A fiduciary who is a lawyer may charge for the firm's services (15-10-602(8)).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Fiduciary's lawyer is entitled to reasonable compensation under the same factors (15-10-602(1), 15-10-603).", "attorney_fee_statute": "Colo. Rev. Stat. 15-10-602; 15-10-603", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Uniform Trust Code variant: if the trust is silent, compensation is set under the same reasonableness factors as PRs (C.R.S. Title 15, Art. 10, Part 6); trust terms control unless unreasonably low or high. A published fee schedule named in the instrument is presumed reasonable (15-10-603(4)).", "trustee_fee_statute": "Colo. Rev. Stat. 15-5-708", "multiple_prs_note": "No fee-splitting rule found; aggregate compensation for collaborating staff must be reasonable (15-10-603(5)).", "waiver_note": "Governing instrument terms are a reasonableness factor; a published fee schedule named in the instrument is presumed reasonable. Every petition for appointment must disclose the basis on which the fiduciary and counsel will charge (15-10-602(9)).", "sources": [ "https://codes.findlaw.com/co/title-15-probate-trusts-and-fiduciaries/co-rev-st-sect-15-10-602/", "https://colorado.public.law/statutes/crs_15-10-603", "https://codes.findlaw.com/co/title-15-probate-trusts-and-fiduciaries/co-rev-st-sect-15-5-708/" ], "confidence": "medium", "flags": "Official leg.colorado.gov returned 403 to automated requests. Search results say the old UPC section 15-12-719 is repealed; I could not read its status page, so it is not cited.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "CT", "name": "Connecticut", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set. Court determines reasonableness on nine factors (size of estate, responsibilities, character of work, special problems, results, skill, promptness, time and labor, other circumstances), whether or not anyone objects.", "pr_fee_statute": "No statute sets the fee; Conn. Probate Court Rules of Procedure, Rule 39 (39.1, 39.2)", "pr_fee_statute_url": "https://www.ctprobate.gov/Documents/Probate%20Court%20Rules%20of%20Procedure.pdf", "extraordinary_services": "no separate rule: single reasonableness review; executor's just and reasonable expenses of defending the will are allowed (C.G.S. 45a-294).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Court reviews attorney fees for reasonableness under Rule 39.2(c) factors (Rules of Professional Conduct 1.5); fee arrangement may be approved in advance.", "attorney_fee_statute": "Conn. Probate Court Rule 39; C.G.S. 45a-294", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Uniform Trust Code (effective Jan 1, 2020): reasonable compensation if the trust is silent; trust terms control subject to court adjustment.", "trustee_fee_statute": "Conn. Gen. Stat. 45a-499yy", "multiple_prs_note": "No rule found; each fiduciary's fee is reviewed for reasonableness.", "waiver_note": "No statute on will-set or waived fees found. Fiduciary may ask the court to approve a fee arrangement in advance (Rule 39.1(a)).", "sources": [ "https://www.ctprobate.gov/Documents/Probate%20Court%20Rules%20of%20Procedure.pdf", "https://www.cga.ct.gov/current/pub/chap_802b.htm", "https://www.cga.ct.gov/current/pub/chap_802c.htm" ], "confidence": "high", "flags": "Rule text read from the official Probate Courts PDF; statute pages read from cga.ct.gov with certificate verification disabled (site's chain failed curl check). Court reviews fees even without objection.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "DE", "name": "Delaware", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set. Reasonable commissions judged on time, risk, skill, will provisions, local rates, value of probate assets and of nonprobate assets reported on death tax returns. A fee is not unreasonable merely because it is based only on hourly rates, only on probate value, or only on taxable estate value (Rule 192(b)).", "pr_fee_statute": "12 Del. C. 2305; Del. Ch. Ct. R. 192", "pr_fee_statute_url": "https://courts.delaware.gov/forms/download.aspx?id=160908", "extraordinary_services": "no separate rule: single reasonableness standard. Court may cut commissions and attorney fees if accounts are late (2305(c)) and denies commissions to a PR who has not complied with the decedent's state income tax filing duties (2305(b), Title 30 ch. 13).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Same Rule 192 factors as PR commissions; presumed reasonable unless a beneficiary files an exception to the account.", "attorney_fee_statute": "12 Del. C. 2305; Del. Ch. Ct. R. 192", "trustee_fee_rule": "other", "trustee_fee_note": "Trust instrument controls, subject to Court of Chancery adjustment (3560). If the instrument is silent, a bank or other regulated 'qualified trustee' is allowed the amount under its fee schedule filed with the Register in Chancery (and given to the settlor or income beneficiaries); other trustees are paid under a Chancery rule; beneficiaries may petition for review (3561, 3562).", "trustee_fee_statute": "12 Del. C. 3560 to 3562", "multiple_prs_note": "No fee-splitting rule found in 2305 or Rule 192; reasonableness applies to total commissions.", "waiver_note": "Will provisions on compensation are a Rule 192 factor, not binding. Commissions and fees are presumed reasonable unless a beneficiary files an exception to the account, and the Register's notice must tell beneficiaries so (Rule 192(d), (e)). Court may still reduce unreasonably high fees without an exception.", "sources": [ "https://delcode.delaware.gov/title12/c023/sc01/index.html", "https://courts.delaware.gov/forms/download.aspx?id=160908", "https://delcode.delaware.gov/title12/c035/sc05/index.html" ], "confidence": "high", "flags": "Fee is set by court rule, not statute. Presumed reasonable if no beneficiary objects.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "DC", "name": "District of Columbia", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set. Reasonableness judged on relation to work performed, any estimate given, hours and usual hourly rates, complexity and results, and timeliness (20-753(b)).", "pr_fee_statute": "D.C. Code 20-751; 20-753", "pr_fee_statute_url": "https://code.dccouncil.gov/us/dc/council/code/sections/20-751", "extraordinary_services": "no separate rule: single reasonableness standard; necessary expenses of good-faith litigation reimbursed (20-752).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Attorney compensation reviewable on the same 20-753(b) factors, which weigh hours spent and usual hourly rates.", "attorney_fee_statute": "D.C. Code 20-752; 20-753", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Uniform Trust Code: reasonable compensation if the trust is silent; trust terms control subject to court adjustment.", "trustee_fee_statute": "D.C. Code 19-1307.08", "multiple_prs_note": "No fee-splitting rule; each PR's compensation reviewable for reasonableness.", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce the provision before or after qualifying and take reasonable compensation; PR may renounce all or part of the fee (20-751).", "sources": [ "https://code.dccouncil.gov/us/dc/council/code/sections/20-751", "https://code.dccouncil.gov/us/dc/council/code/sections/20-752", "https://code.dccouncil.gov/us/dc/council/code/sections/20-753", "https://code.dccouncil.gov/us/dc/council/code/sections/19-1307.08" ], "confidence": "high", "flags": "Review factors emphasize hours and hourly rates rather than a percentage.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "FL", "name": "Florida", "pr_fee_rule": "presumed_schedule", "pr_fee_schedule": "3% of first $1,000,000; 2.5% of next $4,000,000 (to $5,000,000); 2% of next $5,000,000 (to $10,000,000); 1.5% of all above $10,000,000", "pr_fee_schedule_json": [ [ 0, 1000000, 0.03 ], [ 1000000, 5000000, 0.025 ], [ 5000000, 10000000, 0.02 ], [ 10000000, null, 0.015 ] ], "pr_fee_base": "Compensable value: inventory value of the probate estate assets plus income earned by the estate during administration. Schedule is presumed reasonable in formal administration; payable without court order.", "pr_fee_statute": "Fla. Stat. 733.617", "pr_fee_statute_url": "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0733/Sections/0733.617.html", "extraordinary_services": "yes: further reasonable compensation for sale of real or personal property, litigation, tax proceedings, carrying on the decedent's business, protected homestead, other special services (733.617(3)). A PR who is a Florida Bar member may also take a separate fee for legal services (733.617(6)).", "attorney_fee_rule": "presumed_schedule", "attorney_fee_schedule": "Formal administration, on inventory value plus income: $1,500 for estates of $40,000 or less; plus $750 for $40,000 to $70,000; plus $750 for $70,000 to $100,000; 3% of the next $900,000 (to $1,000,000); 2.5% of $1,000,000 to $3,000,000; 2% of $3,000,000 to $5,000,000; 1.5% of $5,000,000 to $10,000,000; 1% above $10,000,000. Extraordinary services extra; federal estate tax return presumed at 0.5% of gross estate to $10,000,000 and 0.25% above. Attorney must give written disclosures to charge on the schedule.", "attorney_fee_statute": "Fla. Stat. 733.6171", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "No percentage. Reasonable compensation if the trust is silent; if the trust sets pay, the trustee gets it but the court may allow more or less if duties changed substantially or the stated fee is unreasonably low or high (736.0708), a power the trust cannot remove (736.0105(2)(q)). Separate presumed schedule for the trustee's ATTORNEY in initial administration of a revocable trust: 75% of the 733.6171(3) schedule (736.1007(2)).", "trustee_fee_statute": "Fla. Stat. 736.0708; 736.1007 (trustee's attorney)", "multiple_prs_note": "Compensable value $100,000 or more: each of two PRs gets a full commission; with more than two, two full commissions are shared (one full to the PR with possession and primary responsibility, one full split among the rest by services). Under $100,000: one commission split by services (733.617(5)).", "waiver_note": "A will setting specific compensation controls, but the PR may renounce it and take the statutory commission unless there is a written contract with the decedent or the will refers to the PR's published fee schedule. The PR may renounce all or part of the fee. A drafting attorney (or related person) named as PR gets no fee without signed disclosures, for wills executed or republished on or after Oct 1, 2020 (733.617(4), (8)).", "last_verified": "2026-09-23", "sources": [ "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0733/Sections/0733.617.html", "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0733/Sections/0733.6171.html", "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0736/Sections/0736.0708.html", "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0736/Sections/0736.1007.html", "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0736/Sections/0736.0105.html", "https://stepuplaw.com/florida-personal-representative-fees/", "https://stepuplaw.com/florida-trustee-fees/" ], "confidence": "high", "flags": "Popular tables call Florida a reasonable compensation state; the statute sets a presumed-reasonable schedule. Schedule applies to formal administration; summary administration has no PR. Court may raise or lower on petition (733.617(7))." }, { "code": "GA", "name": "Georgia", "pr_fee_rule": "statutory_schedule", "pr_fee_schedule": "Default when will and agreements are silent: 2.5% of all money received plus 2.5% of all money paid out; 10% of interest earned on estate loans; up to 3% of appraised value of property delivered in kind (court discretion); up to 10% of annual income for working land (court discretion)", "pr_fee_schedule_json": [ [ 0, null, 0.025 ] ], "pr_fee_base": "Cash flows, not estate value: money received and money paid out (each 2.5%), plus up to 3% on property distributed in kind. An all-cash estate received and fully paid out yields about 5%.", "pr_fee_statute": "O.C.G.A. 53-6-60", "pr_fee_statute_url": "https://codes.findlaw.com/ga/title-53-wills-trusts-and-administration-of-estates/ga-code-sect-53-6-60/", "extraordinary_services": "yes: PR may petition the probate court for extra compensation after notice to heirs or affected beneficiaries; allowed as reasonable (53-6-62). Commissions for any year without an annual return are forfeited (53-6-60(f)).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule found for the PR's counsel in 53-6-60 to 53-6-62.", "attorney_fee_statute": "None found (not addressed in O.C.G.A. 53-6-60 to 53-6-62)", "trustee_fee_rule": "statutory_schedule", "trustee_fee_note": "Trust instrument or written agreement with the settlor controls; otherwise trustee and all qualified beneficiaries may agree. Failing that: corporate trustee gets its published schedule if reasonable; individual trustee gets 1% of principal received plus an annual fee of 1.75% on the first $500,000, then $8,750 plus 1.25% of excess to $1M, $15,000 plus 1% to $2M, $25,000 plus 0.85% to $5M, $50,500 plus 0.5% above $5M.", "trustee_fee_statute": "O.C.G.A. 53-12-210", "multiple_prs_note": "Simultaneous PRs divide one compensation by services rendered. Successive PRs: receiving commission to the first PR who received the property, paying-out commission to the PR who distributes; none for handing over to a successor (53-6-60(d)).", "waiver_note": "Will, a written agreement made before death, or a written agreement signed by all beneficiaries or heirs controls. If the will sets less than the statute, PR may petition for more (53-6-62(c)). PR may renounce all or part (53-6-60(g)).", "sources": [ "https://codes.findlaw.com/ga/title-53-wills-trusts-and-administration-of-estates/ga-code-sect-53-6-60/", "https://codes.findlaw.com/ga/title-53-wills-trusts-and-administration-of-estates/ga-code-sect-53-6-62/", "https://codes.findlaw.com/ga/title-53-wills-trusts-and-administration-of-estates/ga-code-sect-53-12-210/" ], "confidence": "medium", "flags": "Official code on Lexis portal; text from FindLaw mirror. Former sections 53-6-140 et seq. are now 53-6-60 et seq. Individual trustee schedule is statutory, unusual among states. Attorney fee column records that no statute was found, not a verified rule.", "last_verified": "2026-09-23" }, { "code": "HI", "name": "Hawaii", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set; reasonable compensation, determined by the PR and reviewable by the court (560:3-721).", "pr_fee_statute": "Haw. Rev. Stat. 560:3-719", "pr_fee_statute_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol12_Ch0501-0588/HRS0560/HRS_0560-0003-0719.htm", "extraordinary_services": "no separate rule for PRs: single reasonable-compensation standard, reviewable by the court (560:3-721).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Reasonable attorney fees for good-faith will-validity proceedings, even on contingency (560:3-720); court may review the reasonableness of any attorney's compensation (560:3-721).", "attorney_fee_statute": "Haw. Rev. Stat. 560:3-720; 560:3-721", "trustee_fee_rule": "statutory_schedule", "trustee_fee_note": "Unless the trust, a settlor agreement, or (after death) all beneficiaries agree otherwise, the statutory fee is deemed reasonable. Professional trustees: reasonable fees per published schedule with advance notice of changes. Individual trustees: 1% of gross value at acceptance (first non-settlor trustee, or first trustee of a post-death trust); annual 5% of income received plus 0.5% of first $5M of principal, 1/3 of 1% of next $3M, 1/5 of 1% of next $2M, 0.1% above $10M, minimum $3,000 a year; 1% of gross value at termination; court-approved extra for special services. Co-trustees split equally; individuals serving with a bank share 50%. Charitable trusts: reasonable only (607-20).", "trustee_fee_statute": "Haw. Rev. Stat. 607-18; 607-20", "multiple_prs_note": "No PR fee-splitting rule; each PR's compensation must be reasonable. (Trustees: 607-18 splits the schedule equally among individual co-trustees.)", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce the provision before qualifying and take reasonable compensation; PR may renounce all or part of the fee in writing.", "sources": [ "https://data.capitol.hawaii.gov/hrscurrent/Vol12_Ch0501-0588/HRS0560/HRS_0560-0003-0719.htm", "https://data.capitol.hawaii.gov/hrscurrent/Vol12_Ch0501-0588/HRS0560/HRS_0560-0003-0720.htm", "https://data.capitol.hawaii.gov/hrscurrent/Vol12_Ch0501-0588/HRS0560/HRS_0560-0003-0721.htm", "https://data.capitol.hawaii.gov/hrscurrent/Vol13_Ch0601-0676/HRS0607/HRS_0607-0018.htm", "https://data.capitol.hawaii.gov/hrscurrent/Vol13_Ch0601-0676/HRS0607/HRS_0607-0020.htm" ], "confidence": "high", "flags": "Individual trustee schedule (607-18) is statutory and includes 1% on acceptance and 1% on termination, which the executor tables do not mention.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "ID", "name": "Idaho", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set; reasonable compensation, determined by the PR and reviewable by the court (15-3-721).", "pr_fee_statute": "Idaho Code 15-3-719", "pr_fee_statute_url": "https://codes.findlaw.com/id/title-15-uniform-probate-code/id-st-sect-15-3-719/", "extraordinary_services": "no separate rule: single reasonable-compensation standard, reviewable by the court with refunds of excess (15-3-721).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Court may review the reasonableness of compensation of any attorney employed by the PR and order refunds (15-3-721).", "attorney_fee_statute": "Idaho Code 15-3-721", "trustee_fee_rule": "other", "trustee_fee_note": "Not the Uniform Trust Code rule. If the trust is silent, the trustee gets 'the same compensation as an executor' (so reasonable compensation under 15-3-719); if the trust specifies an amount, the trustee gets that amount 'and no more'. Court may review trustee compensation.", "trustee_fee_statute": "Idaho Code 68-103", "multiple_prs_note": "No fee-splitting rule; each PR's compensation must be reasonable.", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce the provision before qualifying and take reasonable compensation; PR may renounce all or part of the fee in writing.", "sources": [ "https://codes.findlaw.com/id/title-15-uniform-probate-code/id-st-sect-15-3-719/", "https://codes.findlaw.com/id/title-15-uniform-probate-code/id-st-sect-15-3-721/", "https://codes.findlaw.com/id/title-68-trusts-and-fiduciaries/id-st-sect-68-103/", "https://unicourt.github.io/cic-code-id/transforms/id/ocid/r70/idaho.title.68.html" ], "confidence": "medium", "flags": "Official site unreachable; FindLaw mirror. Trust-specified trustee fee is a ceiling ('and no more'), unlike UTC states where a court may raise it.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "IL", "name": "Illinois", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set; reasonable compensation, paid as a first-class administrative expense claim.", "pr_fee_statute": "755 ILCS 5/27-1", "pr_fee_statute_url": "https://codes.findlaw.com/il/chapter-755-estates/il-st-sect-755-5-27-1/", "extraordinary_services": "no separate rule: single reasonable-compensation standard.", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Attorney for the representative is entitled to reasonable compensation; a withdrawing attorney must petition for fees within 30 days (27-2).", "attorney_fee_statute": "755 ILCS 5/27-2", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Illinois Trust Code (Uniform Trust Code based): reasonable compensation if the trust is silent; trust terms control subject to court adjustment.", "trustee_fee_statute": "760 ILCS 3/708", "multiple_prs_note": "No fee-splitting rule in 27-1; each representative's fee must be reasonable.", "waiver_note": "27-1 does not address will-set fees or renunciation.", "sources": [ "https://codes.findlaw.com/il/chapter-755-estates/il-st-sect-755-5-27-1/", "https://codes.findlaw.com/il/chapter-755-estates/il-st-sect-755-5-27-2/", "https://codes.findlaw.com/il/chapter-760-trusts-and-fiduciaries/il-st-sect-760-3-708/" ], "confidence": "medium", "flags": "ilga.gov refused connections; FindLaw mirror. Public administrators get no fee on a war veteran's federal benefits.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "IN", "name": "Indiana", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set by statute; the court allows what it deems just and reasonable.", "pr_fee_statute": "Ind. Code 29-1-10-13", "pr_fee_statute_url": "https://codes.findlaw.com/in/title-29-probate/in-code-sect-29-1-10-13/", "extraordinary_services": "yes: additional compensation may be allowed for services as attorney and for other services not required of a PR (29-1-10-13).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule; the court allows what it deems just and reasonable (29-1-10-13). Some county courts publish local fee guidelines; those were not read for this row.", "attorney_fee_statute": "Ind. Code 29-1-10-13", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Reasonable compensation unless the trust provides otherwise; a trust-specified fee may be adjusted by the court (UTC-style wording).", "trustee_fee_statute": "Ind. Code 30-4-5-16", "multiple_prs_note": "Not addressed in 29-1-10-13.", "waiver_note": "A will's compensation provision is the PR's full compensation unless the PR files a written renunciation before qualifying; then the court allows just and reasonable compensation.", "sources": [ "https://codes.findlaw.com/in/title-29-probate/in-code-sect-29-1-10-13/", "https://codes.findlaw.com/in/title-30-trusts-and-fiduciaries/in-code-sect-30-4-5-16/" ], "confidence": "medium", "flags": "Official code site is script-rendered; FindLaw mirror. County local rules with attorney fee guidelines exist in some counties and were not verified here.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "IA", "name": "Iowa", "pr_fee_rule": "maximum_schedule", "pr_fee_schedule": "Reasonable fee set by the court, not to exceed: 6% of first $1,000; 4% of $1,000 to $5,000; 2% of all over $5,000", "pr_fee_schedule_json": [ [ 0, 1000, 0.06 ], [ 1000, 5000, 0.04 ], [ 5000, null, 0.02 ] ], "pr_fee_base": "Gross assets of the estate listed in the probate inventory, excluding life insurance proceeds unless payable to the estate. Full compensation for ordinary services.", "pr_fee_statute": "Iowa Code 633.197", "pr_fee_statute_url": "https://www.legis.iowa.gov/docs/code/633.197.pdf", "extraordinary_services": "yes: further just and reasonable allowances for necessary and extraordinary services, including real estate, tax issues, disputed matters, nonprobate assets, reopening, locating heirs, unusual assets (633.199).", "attorney_fee_rule": "statutory_schedule", "attorney_fee_schedule": "Reasonable fee set by the court, not to exceed the PR schedule: 6% of first $1,000; 4% to $5,000; 2% above, on gross inventory. Extraordinary services extra (633.199).", "attorney_fee_statute": "Iowa Code 633.198; 633.199", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Iowa Trust Code: reasonable compensation for a trustee or cotrustee if the trust is silent; trust terms control, but the court may allow more or less on proper showing.", "trustee_fee_statute": "Iowa Code 633A.4109", "multiple_prs_note": "Not addressed in 633.197; the cap is on the commissions for the estate.", "waiver_note": "Not addressed in 633.197 to 633.199.", "sources": [ "https://www.legis.iowa.gov/docs/code/633.197.pdf", "https://www.legis.iowa.gov/docs/code/633.198.pdf", "https://www.legis.iowa.gov/docs/code/633.199.pdf", "https://www.legis.iowa.gov/docs/code/633.200.pdf", "https://www.legis.iowa.gov/docs/code/633A.pdf" ], "confidence": "high", "flags": "Attorney schedule is a cap equal to the PR cap, so ordinary PR plus attorney fees can reach about 4% of a large estate. The attorney rule is recorded as statutory_schedule because the schedule is statutory, but it is a maximum, not an entitlement.", "last_verified": "2026-09-23" }, { "code": "KS", "name": "Kansas", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set; just and reasonable compensation for the fiduciary's services and those of the fiduciary's attorneys.", "pr_fee_statute": "Kan. Stat. Ann. 59-1717; 59-1504", "pr_fee_statute_url": "https://www.ksrevisor.gov/statutes/chapters/ch59/059_017_0017.html", "extraordinary_services": "no separate rule: single just-and-reasonable standard plus necessary expenses.", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule; just and reasonable (59-1717). Good-faith will proponents recover expenses (59-1504).", "attorney_fee_statute": "Kan. Stat. Ann. 59-1717; 59-1504", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Uniform Trust Code: reasonable if the trust is silent; trust-set fee may be changed by the trustee with unanimous consent of non-conflicted qualified beneficiaries, or by the court.", "trustee_fee_statute": "Kan. Stat. Ann. 58a-708", "multiple_prs_note": "Not addressed.", "waiver_note": "A will's compensation provision is the executor's full compensation unless the executor files a written renunciation of it (59-1504).", "sources": [ "https://www.ksrevisor.gov/statutes/chapters/ch59/059_017_0017.html", "https://www.ksrevisor.gov/statutes/chapters/ch59/059_015_0004.html", "https://www.ksrevisor.gov/statutes/chapters/ch58a/058a_007_0008.html" ], "confidence": "high", "last_verified": "2026-09-23", "flags": "", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "KY", "name": "Kentucky", "pr_fee_rule": "maximum_schedule", "pr_fee_schedule": "Not to exceed 5% of the value of the decedent's personal estate plus 5% of income collected", "pr_fee_schedule_json": [ [ 0, null, 0.05 ] ], "pr_fee_base": "Value of the PERSONAL estate (real estate excluded from the base) plus, separately, income collected by the PR.", "pr_fee_statute": "Ky. Rev. Stat. 395.150", "pr_fee_statute_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=36328", "extraordinary_services": "yes: court may allow fair and reasonable extra compensation for unusual or extraordinary services, services in connection with real estate, or estate and inheritance taxes on nonprobate property included for tax purposes (395.150(2)).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule found.", "attorney_fee_statute": "None found", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Uniform Trust Code (2014): reasonable compensation if the trust is silent; trust terms control subject to court adjustment. The former trustee commission table in KRS 386.180 was repealed effective July 15, 2008.", "trustee_fee_statute": "Ky. Rev. Stat. 386B.7-080", "multiple_prs_note": "Not addressed in 395.150; the cap is stated per executor, administrator or curator.", "waiver_note": "Not addressed in 395.150.", "sources": [ "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=36328", "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43120", "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35847" ], "confidence": "high", "flags": "Cap is 5% of personal estate plus 5% of income, not 5% of the whole estate. Secondary pages still quote the repealed 386.180 trustee percentages (0.3% annual or 6% on distribution). Attorney column records that no statute was found.", "last_verified": "2026-09-23" }, { "code": "LA", "name": "Louisiana", "pr_fee_rule": "statutory_schedule", "pr_fee_schedule": "Default when the testament (executor) or the agreement with the surviving spouse and heirs (administrator) is silent: 2.5% of the amount of the inventory; court may increase on showing the usual commission is inadequate", "pr_fee_schedule_json": [ [ 0, null, 0.025 ] ], "pr_fee_base": "Amount of the inventory of the succession.", "pr_fee_statute": "La. Code Civ. Proc. art. 3351", "pr_fee_statute_url": "https://www.legis.la.gov/legis/Law.aspx?d=111725", "extraordinary_services": "yes, indirectly: the court may increase the 2.5% on a proper showing that it is inadequate (art. 3351). No double pay as succession attorney or as officer of a decedent-controlled company unless the testament allows it or two-thirds of heirs and legatees approve in writing (art. 3351.1).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule found; a representative who is also the succession's attorney cannot take both fees without testament authority or two-thirds heir approval (art. 3351.1(B), (C)).", "attorney_fee_statute": "La. Code Civ. Proc. art. 3351.1", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Louisiana Trust Code (not UTC): reasonable compensation from the trust estate unless the instrument provides otherwise or the trustee waives.", "trustee_fee_statute": "La. Rev. Stat. 9:2181", "multiple_prs_note": "One compensation apportioned among multiple succession representatives as the court directs (art. 3352).", "waiver_note": "The testament's reasonable amount controls for an executor; an administrator's fee may be set by agreement with the surviving spouse and all competent heirs or legatees. An executor who is also a legatee still gets compensation unless the testament says otherwise, capped so legacy plus fee do not exceed the disposable portion (art. 3353).", "sources": [ "https://www.legis.la.gov/legis/Law.aspx?d=111725", "https://www.legis.la.gov/legis/Law.aspx?d=111726", "https://www.legis.la.gov/legis/Law.aspx?d=111727", "https://www.legis.la.gov/legis/Law.aspx?d=111728", "https://legis.la.gov/legis/Law.aspx?d=106974" ], "confidence": "high", "flags": "Base is the inventory amount; the 2.5% is the default, not a cap, and the court may raise it. Provisional administrators and administrators of vacant successions get fair and reasonable compensation instead.", "last_verified": "2026-09-23" }, { "code": "ME", "name": "Maine", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set. Reasonableness factors: time and labor, difficulty, customary local fee, amount involved and results, time limits, experience (3-721(2)).", "pr_fee_statute": "Me. Rev. Stat. tit. 18-C, 3-719; 3-721", "pr_fee_statute_url": "https://legislature.maine.gov/statutes/18-C/title18-Csec3-719.html", "extraordinary_services": "no separate rule: single reasonable-compensation standard, reviewable by the court with refunds of excess (3-721).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Attorney compensation reviewable on the 3-721(2) factors; reasonable fees for good-faith litigation (3-720).", "attorney_fee_statute": "Me. Rev. Stat. tit. 18-C, 3-720; 3-721", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Maine Uniform Trust Code: reasonable compensation if the trust is silent, and a percentage fee is allowed only if reasonable, judged on listed factors; trust terms control subject to court adjustment.", "trustee_fee_statute": "Me. Rev. Stat. tit. 18-B, 708", "multiple_prs_note": "No fee-splitting rule; each PR's compensation must be reasonable.", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce the provision before qualifying and take reasonable compensation; PR may renounce all or part of the fee in writing.", "sources": [ "https://legislature.maine.gov/statutes/18-C/title18-Csec3-719.html", "https://legislature.maine.gov/statutes/18-C/title18-Csec3-720.html", "https://legislature.maine.gov/statutes/18-C/title18-Csec3-721.html", "https://legislature.maine.gov/statutes/18-B/title18-Bsec708.html" ], "confidence": "high", "last_verified": "2026-09-23", "flags": "", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "MD", "name": "Maryland", "pr_fee_rule": "maximum_schedule", "pr_fee_schedule": "Commissions allowed by the court on petition, not to exceed: 9% if property is $20,000 or less; over $20,000, $1,800 plus 3.6% of the excess over $20,000", "pr_fee_schedule_json": [ [ 0, 20000, 0.09 ], [ 20000, null, 0.036 ] ], "pr_fee_base": "Property subject to administration (probate estate).", "pr_fee_statute": "Md. Code, Est. & Trusts 7-601", "pr_fee_statute_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=get§ion=7-601", "extraordinary_services": "partly: the cap governs, but real estate broker commissions are an administration expense, not deducted from the PR's commission (7-601(d)); extra reasonable commissions or attorney fees for an elective share election (7-603(b)).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Court allows a fair and reasonable counsel fee on petition, and must consider a fair and reasonable total cost of administration; aggregate compensation may not exceed that total (7-602(c)).", "attorney_fee_statute": "Md. Code, Est. & Trusts 7-602", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Maryland Trust Act: reasonable if the trust is silent, on listed factors; trust terms control subject to court adjustment. Banks and Maryland Bar members may charge per a schedule of rates filed with the state regulator and noticed to beneficiaries, who may petition for review; other individuals need court approval to use a schedule.", "trustee_fee_statute": "Md. Code, Est. & Trusts 14.5-708", "multiple_prs_note": "Not addressed in 7-601; the cap applies to commissions for the estate.", "waiver_note": "If the will's stated compensation is insufficient, the court shall allow more; a will may provide a larger measure than the cap (7-601(b)(1)). PR may renounce all or part at any time.", "sources": [ "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=get§ion=7-601", "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=get§ion=7-602", "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=get§ion=7-603", "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=get§ion=14.5-708" ], "confidence": "high", "flags": "Cap, not entitlement: commission is what the court considers appropriate up to the table. A will can authorize more than the cap. Circuit court appeal within 30 days (7-601(c)).", "last_verified": "2026-09-23" }, { "code": "MA", "name": "Massachusetts", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set; reasonable compensation for services.", "pr_fee_statute": "Mass. Gen. Laws ch. 190B, 3-719", "pr_fee_statute_url": "https://codes.findlaw.com/ma/part-ii-real-and-personal-property-and-domestic-relations-ch-183-210/ma-gen-laws-ch-190b-sect-3-719/", "extraordinary_services": "no separate rule in 3-719: single reasonable-compensation standard.", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule known; the UPC review section (3-721) was not read, so this cell rests only on the absence of a schedule in 3-719.", "attorney_fee_statute": "Not read (ch. 190B, 3-720 and 3-721 unavailable)", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Massachusetts Uniform Trust Code: reasonable if the trust is silent; trust terms control subject to court adjustment.", "trustee_fee_statute": "Mass. Gen. Laws ch. 203E, 708", "multiple_prs_note": "No fee-splitting rule in 3-719.", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce it before qualifying and take reasonable compensation; PR may renounce all or part in writing.", "sources": [ "https://codes.findlaw.com/ma/part-ii-real-and-personal-property-and-domestic-relations-ch-183-210/ma-gen-laws-ch-190b-sect-3-719/", "https://codes.findlaw.com/ma/part-ii-real-and-personal-property-and-domestic-relations-ch-183-210/ma-gen-laws-ch-203e-sect-708/" ], "confidence": "medium", "flags": "Official site unreachable; FindLaw mirror. Attorney column is lower confidence than the rest of the row.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "MI", "name": "Michigan", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set; reasonable compensation, which the PR may pay periodically as earned without prior court approval.", "pr_fee_statute": "Mich. Comp. Laws 700.3719; 700.3721", "pr_fee_statute_url": "https://codes.findlaw.com/mi/chapter-700-estates-and-protected-individuals-code/mi-comp-laws-700-3719/", "extraordinary_services": "no separate rule: single reasonableness standard; court may review on petition or its own motion and order refunds with interest and penalties (700.3721).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Reasonable fees judged on MRPC 1.5(a) factors; written fee agreement required at the start, time records, notice to interested persons within 14 days; periodic payment without court approval only if those steps are met and no objection is pending (MCR 5.313).", "attorney_fee_statute": "Mich. Ct. R. 5.313; Mich. Comp. Laws 700.3721", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Michigan Trust Code (UTC based): reasonable if the trust is silent; trust terms control subject to court adjustment.", "trustee_fee_statute": "Mich. Comp. Laws 700.7708", "multiple_prs_note": "No fee-splitting rule; each PR's compensation must be reasonable.", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce it before qualifying and take reasonable compensation; a written contract with the decedent binds the PR. PR may renounce all or part in writing, served on affected persons. An attorney serving as PR must keep time records.", "sources": [ "https://codes.findlaw.com/mi/chapter-700-estates-and-protected-individuals-code/mi-comp-laws-700-3719/", "https://codes.findlaw.com/mi/chapter-700-estates-and-protected-individuals-code/mi-comp-laws-700-3721/", "https://codes.findlaw.com/mi/chapter-700-estates-and-protected-individuals-code/mi-comp-laws-700-7708/", "https://www.courts.michigan.gov/4a25bb/siteassets/rules-instructions-administrative-orders/michigan-court-rules/michigan-court-rules.pdf" ], "confidence": "medium", "flags": "legislature.mi.gov blocked by firewall; statutes from FindLaw mirror; court rule from official PDF.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "MN", "name": "Minnesota", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set. Court considers time and labor, complexity and novelty, and responsibilities assumed and results obtained (524.3-719(b)).", "pr_fee_statute": "Minn. Stat. 524.3-719", "pr_fee_statute_url": "https://www.revisor.mn.gov/statutes/cite/524.3-719", "extraordinary_services": "no separate rule: single reasonableness standard, reviewable by the court with refunds of excess (524.3-721).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Reasonable attorney fees for good-faith litigation; an interested person's attorney who benefits the estate may be paid from it (524.3-720); court review of any attorney's compensation (524.3-721).", "attorney_fee_statute": "Minn. Stat. 524.3-720; 524.3-721", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Minnesota Trust Code (UTC based, 2015): reasonable if the trust is silent; trust terms control subject to court adjustment.", "trustee_fee_statute": "Minn. Stat. 501C.0708", "multiple_prs_note": "No fee-splitting rule; each PR's compensation must be reasonable.", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce it before qualifying and take reasonable compensation; PR may renounce all or part in writing.", "sources": [ "https://www.revisor.mn.gov/statutes/cite/524.3-719", "https://www.revisor.mn.gov/statutes/cite/524.3-720", "https://www.revisor.mn.gov/statutes/cite/524.3-721", "https://www.revisor.mn.gov/statutes/cite/501C.0708" ], "confidence": "high", "last_verified": "2026-09-23", "flags": "", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "MS", "name": "Mississippi", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set. Court allows the sum it deems proper considering the value and worth of the estate and the difficulty of the duties.", "pr_fee_statute": "Miss. Code Ann. 91-7-299", "pr_fee_statute_url": "https://codes.findlaw.com/ms/title-91-trusts-and-estates/ms-code-sect-91-7-299/", "extraordinary_services": "no separate rule: single court-set amount plus necessary expenses, including a reasonable attorney's fee.", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Reasonable attorney's fee allowed as an expense out of the estate, amount set by the court (91-7-299).", "attorney_fee_statute": "Miss. Code Ann. 91-7-299", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Uniform Trust Code variant: reasonable if the trust is silent and no agreement with the settlor or a majority of qualified beneficiaries; statutory factors; published fee schedules of regulated trustees presumed reasonable; court may adjust trust-set fees.", "trustee_fee_statute": "Miss. Code Ann. 91-8-708", "multiple_prs_note": "Not addressed in 91-7-299.", "waiver_note": "Not addressed in 91-7-299.", "sources": [ "https://codes.findlaw.com/ms/title-91-trusts-and-estates/ms-code-sect-91-7-299/", "https://codes.findlaw.com/ms/title-91-trusts-and-estates/ms-code-sect-91-8-708/", "https://courts.ms.gov/images/Opinions/Conv2082.pdf" ], "confidence": "medium", "flags": "Tables that quote 'up to 7%' for Mississippi rely on a guideline the 1989 amendment removed (Court of Appeals opinion, courts.ms.gov). Statute text from FindLaw mirror.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "MO", "name": "Missouri", "pr_fee_rule": "minimum_schedule", "pr_fee_schedule": "Minimum for a sole PR: 5% of first $5,000; 4% of next $20,000; 3% of next $75,000; 2 3/4% of next $300,000; 2 1/2% of next $600,000; 2% of all over $1,000,000. Court must allow more if reasonable compensation exceeds the minimum, even without extraordinary services.", "pr_fee_schedule_json": [ [ 0, 5000, 0.05 ], [ 5000, 25000, 0.04 ], [ 25000, 100000, 0.03 ], [ 100000, 400000, 0.0275 ], [ 400000, 1000000, 0.025 ], [ 1000000, null, 0.02 ] ], "pr_fee_base": "Value of personal property administered (at disbursement or distribution) plus proceeds of real property sold under probate court order. Real estate not sold under court order is not in the base.", "pr_fee_statute": "Mo. Rev. Stat. 473.153", "pr_fee_statute_url": "https://revisor.mo.gov/main/OneSection.aspx?section=473.153", "extraordinary_services": "yes, and more: the court shall allow additional compensation whenever reasonable compensation exceeds the minimum, and extraordinary services are not required for that (473.153(1)).", "attorney_fee_rule": "statutory_schedule", "attorney_fee_schedule": "Minimum equal to the PR schedule (5% of first $5,000 down to 2% over $1,000,000), with more allowed if reasonable (473.153(3); same rule for first class counties and St. Louis City, 473.155). An attorney PR gets no legal fee unless the will, the court, or all adversely affected heirs and devisees allow it; one fee only when the PR and the estate's attorney are in the same firm.", "attorney_fee_statute": "Mo. Rev. Stat. 473.153(3); 473.155", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Missouri Uniform Trust Code: reasonable if the trust is silent (may account for both income and principal administration); trust terms control subject to court adjustment.", "trustee_fee_statute": "Mo. Rev. Stat. 456.7-708", "multiple_prs_note": "Two or more joint or successor PRs share reasonable compensation capped in aggregate at the lesser of twice the minimum schedule or 5% of the base, unless unsold real property was taken into possession by court order or extraordinary services were performed; apportioned by services or agreement (473.153(2)).", "waiver_note": "A will's compensation provision is the PR's full compensation unless the PR files a written renunciation before qualifying; then the statute applies.", "sources": [ "https://revisor.mo.gov/main/OneSection.aspx?section=473.153", "https://revisor.mo.gov/main/OneSection.aspx?section=473.155", "https://revisor.mo.gov/main/OneSection.aspx?section=456.7-708" ], "confidence": "high", "flags": "The schedule is a MINIMUM ('shall be allowed as the minimum compensation'), not a cap. The fourth tier is 2 3/4%, not 3.75%. Attorney gets a separate minimum on the same schedule, so combined ordinary minimums are double the PR table.", "last_verified": "2026-09-23" }, { "code": "MT", "name": "Montana", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set; reasonable compensation. In a fee dispute the court sets the fee (72-3-634(2)).", "pr_fee_statute": "Mont. Code Ann. 72-3-631", "pr_fee_statute_url": "https://leg.mt.gov/bills/mca/title_0720/chapter_0030/part_0060/section_0310/0720-0030-0060-0310.html", "extraordinary_services": "no separate rule: single reasonableness standard; court reviews on motion and may order refunds (72-3-634).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Former 72-3-633 (attorney fee tied to the PR fee) was repealed by Ch. 313, L. 2019. Reasonable attorney fees for good-faith litigation (72-3-632); court sets fees in a dispute (72-3-634).", "attorney_fee_statute": "Mont. Code Ann. 72-3-632; 72-3-634 (72-3-633 repealed 2019)", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Montana Uniform Trust Code: reasonable if the trust is silent; trust terms control subject to court adjustment.", "trustee_fee_statute": "Mont. Code Ann. 72-38-708", "multiple_prs_note": "No fee-splitting rule; each PR's compensation must be reasonable.", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce it before qualifying and be compensated under 72-3-631; PR may renounce all or part in writing.", "sources": [ "https://leg.mt.gov/bills/mca/title_0720/chapter_0030/part_0060/section_0310/0720-0030-0060-0310.html", "https://leg.mt.gov/bills/mca/title_0720/chapter_0030/part_0060/section_0320/0720-0030-0060-0320.html", "https://leg.mt.gov/bills/mca/title_0720/chapter_0030/part_0060/section_0330/0720-0030-0060-0330.html", "https://leg.mt.gov/bills/mca/title_0720/chapter_0030/part_0060/section_0340/0720-0030-0060-0340.html", "https://leg.mt.gov/bills/mca/title_0720/chapter_0380/part_0070/section_0080/0720-0380-0070-0080.html" ], "confidence": "high", "flags": "Schedule removed: 72-3-631 was amended by Ch. 313, L. 2019 and the attorney section 72-3-633 was repealed. Tables still quoting a Montana percentage cap are out of date.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "NE", "name": "Nebraska", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set. Reasonableness factors: time and labor, difficulty, customary local fee, amount involved and results, time limits, relationship, experience (30-2482(2)).", "pr_fee_statute": "Neb. Rev. Stat. 30-2480; 30-2482", "pr_fee_statute_url": "https://codes.findlaw.com/ne/chapter-30-decedents-estates-protection-of-persons-and-property/ne-rev-st-sect-30-2480.html", "extraordinary_services": "no separate rule: single reasonable-compensation standard, reviewable by the court with refunds of excess (30-2482).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Attorney compensation reviewable on the 30-2482(2) factors.", "attorney_fee_statute": "Neb. Rev. Stat. 30-2482", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Nebraska Uniform Trust Code: reasonable if the trust is silent; trust terms control subject to court adjustment.", "trustee_fee_statute": "Neb. Rev. Stat. 30-3864", "multiple_prs_note": "No fee-splitting rule; each PR's compensation must be reasonable.", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce it before qualifying and take reasonable compensation; PR may renounce all or part in writing.", "sources": [ "https://codes.findlaw.com/ne/chapter-30-decedents-estates-protection-of-persons-and-property/ne-rev-st-sect-30-2480.html", "https://codes.findlaw.com/ne/chapter-30-decedents-estates-protection-of-persons-and-property/ne-rev-st-sect-30-2482.html", "https://codes.findlaw.com/ne/chapter-30-decedents-estates-protection-of-persons-and-property/ne-rev-st-sect-30-3864.html" ], "confidence": "medium", "flags": "Official site refused connections; FindLaw mirror.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "NV", "name": "Nevada", "pr_fee_rule": "statutory_schedule", "pr_fee_schedule": "4% of first $15,000; 3% of next $85,000; 2% of all above $100,000. Court may allow more if insufficient.", "pr_fee_schedule_json": [ [ 0, 15000, 0.04 ], [ 15000, 100000, 0.03 ], [ 100000, null, 0.02 ] ], "pr_fee_base": "Whole amount of the estate accounted for, less liens and encumbrances (net of mortgages, unlike California).", "pr_fee_statute": "Nev. Rev. Stat. 150.020", "pr_fee_statute_url": "https://codes.findlaw.com/nv/title-12-wills-and-estates-of-deceased-persons/nv-rev-st-150-020.html", "extraordinary_services": "yes: court may allow just and reasonable fees beyond the schedule if it is insufficient (150.020(4)).", "attorney_fee_rule": "statutory_schedule", "attorney_fee_schedule": "Attorney may be paid hourly, on estate value, by agreement, or another court-approved method. If on estate value (requires a written agreement signed by the PR): 4% of first $100,000; 3% of next $100,000; 2% of next $800,000; 1% of next $9,000,000; 0.5% of next $15,000,000; reasonable above $25,000,000, on inventory plus gains and receipts, without deducting encumbrances. Court approval required before payment. Extraordinary services extra (150.061).", "attorney_fee_statute": "Nev. Rev. Stat. 150.060; 150.061", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "For testamentary trusts: the will or court order at creation governs; thereafter just and reasonable compensation allowed by the court; co-trustees apportioned by services (fixed yearly, set amount, hourly, or standard schedule). Section read covers testamentary trusts only.", "trustee_fee_statute": "Nev. Rev. Stat. 153.070", "multiple_prs_note": "Compensation apportioned among two or more PRs by the court according to services actually rendered (150.020(3)).", "waiver_note": "The schedule applies if the will provides no compensation or the PR renounces the will's provision.", "sources": [ "https://codes.findlaw.com/nv/title-12-wills-and-estates-of-deceased-persons/nv-rev-st-150-020.html", "https://codes.findlaw.com/nv/title-12-wills-and-estates-of-deceased-persons/nv-rev-st-150-060.html", "https://codes.findlaw.com/nv/title-12-wills-and-estates-of-deceased-persons/nv-rev-st-153-070/" ], "confidence": "medium", "flags": "Official site blocked; FindLaw mirror. PR base is net of liens, the attorney base is not. The attorney value schedule is one of four options, not mandatory.", "last_verified": "2026-09-23" }, { "code": "NH", "name": "New Hampshire", "pr_fee_rule": "unclear", "pr_fee_base": "unclear: primary text not read. Secondary pointers say fees are set by Probate Division Rule 88, not by statute.", "pr_fee_statute": "N.H. Cir. Ct. Probate Div. R. 88 (not read)", "pr_fee_statute_url": "https://www.courts.nh.gov/rules-circuit-court-state-new-hampshire-probate-division/rule-88-fees-and-expenses-fiduciary-and", "extraordinary_services": "unclear: not read", "attorney_fee_rule": "unclear", "attorney_fee_schedule": "unclear: Rule 88 not read", "attorney_fee_statute": "N.H. Cir. Ct. Probate Div. R. 88 (not read)", "trustee_fee_rule": "unclear", "trustee_fee_note": "unclear: RSA 564-B:7-708 not read (official site and mirrors blocked).", "trustee_fee_statute": "N.H. Rev. Stat. 564-B:7-708 (not read)", "multiple_prs_note": "unclear: not read", "waiver_note": "unclear: not read", "sources": [], "confidence": "low", "flags": "All primary sources blocked on 2026-09-23 (courts.nh.gov Akamai 403, gc.nh.gov 403, Justia 403). Retry needed.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "NJ", "name": "New Jersey", "pr_fee_rule": "statutory_schedule", "pr_fee_schedule": "Corpus commission: 5% of first $200,000; 3.5% of $200,000 to $1,000,000; 2% above $1,000,000; plus 1% of all corpus for each additional fiduciary. Plus 6% of all income received, without court allowance.", "pr_fee_schedule_json": [ [ 0, 200000, 0.05 ], [ 200000, 1000000, 0.035 ], [ 1000000, null, 0.02 ] ], "pr_fee_base": "All corpus received by the fiduciary (corpus commission), plus separately 6% of income received during administration.", "pr_fee_statute": "N.J.S.A. 3B:18-14; 3B:18-13", "pr_fee_statute_url": "https://codes.findlaw.com/nj/title-3b-administration-of-estates-decedents-and-others/nj-st-sect-3b-18-14/", "extraordinary_services": "not addressed in the sections read. Court may REDUCE corpus commissions only on a beneficiary's showing of materially deficient services or substantially less than usual effort (3B:18-14).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule read.", "attorney_fee_statute": "None read", "trustee_fee_rule": "statutory_schedule", "trustee_fee_note": "Annual corpus commission without court allowance: $5 per $1,000 of corpus on the first $400,000 and $3 per $1,000 above (0.5% and 0.3%), minimum $100 a year; plus 6% of income received. Banks and other institutional fiduciaries: reasonable commissions instead. Court may review but the schedule is a floor.", "trustee_fee_statute": "N.J.S.A. 3B:18-24; 3B:18-25", "multiple_prs_note": "Each additional fiduciary adds 1% of all corpus to the total, but no one fiduciary gets more than a sole fiduciary would (3B:18-14).", "waiver_note": "Not addressed in the sections read.", "sources": [ "https://codes.findlaw.com/nj/title-3b-administration-of-estates-decedents-and-others/nj-st-sect-3b-18-13/", "https://codes.findlaw.com/nj/title-3b-administration-of-estates-decedents-and-others/nj-st-sect-3b-18-14/", "https://codes.findlaw.com/nj/title-3b-administration-of-estates-decedents-and-others/nj-st-sect-3b-18-24/", "https://codes.findlaw.com/nj/title-3b-administration-of-estates-decedents-and-others/nj-st-sect-3b-18-25/" ], "confidence": "medium", "flags": "Commission may be taken without court order and cut only on a beneficiary's affirmative showing. Worked examples cover the corpus commission only; income commission adds 6% of estate income. Official site not script-readable; FindLaw mirror.", "last_verified": "2026-09-23" }, { "code": "NM", "name": "New Mexico", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set; reasonable compensation, determined by the PR and reviewable by the court (N.M. Stat. Ann. 45-3-721).", "pr_fee_statute": "N.M. Stat. Ann. 45-3-719", "pr_fee_statute_url": "https://codes.findlaw.com/nm/chapter-45-uniform-probate-code/nm-st-sect-45-3-719/", "extraordinary_services": "no separate rule: single reasonable-compensation standard, reviewable by the court with refunds of excess (N.M. Stat. Ann. 45-3-721).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Court may review the reasonableness of any attorney's compensation and order refunds (N.M. Stat. Ann. 45-3-721).", "attorney_fee_statute": "N.M. Stat. Ann. 45-3-721", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Uniform Trust Code: reasonable compensation if the trust is silent; trust terms control subject to court adjustment if duties changed substantially or the amount is unreasonably low or high.", "trustee_fee_statute": "N.M. Stat. Ann. 46A-7-708", "multiple_prs_note": "No fee-splitting rule; each PR's compensation must be reasonable.", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce it before qualifying and take reasonable compensation; PR may renounce all or part of the fee in writing.", "sources": [ "https://codes.findlaw.com/nm/chapter-45-uniform-probate-code/nm-st-sect-45-3-719/", "https://codes.findlaw.com/nm/chapter-45-uniform-probate-code/nm-st-sect-45-3-721/", "https://codes.findlaw.com/nm/chapter-46a-uniform-trust-code/nm-st-sect-46a-7-708/" ], "confidence": "medium", "flags": "Official compilation is script-rendered; FindLaw mirror.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "NY", "name": "New York", "pr_fee_rule": "statutory_schedule", "pr_fee_schedule": "5% of first $100,000; 4% of next $200,000; 3% of next $700,000; 2.5% of next $4,000,000; 2% of all above $5,000,000. Computed half on sums received and half on sums paid out.", "pr_fee_schedule_json": [ [ 0, 100000, 0.05 ], [ 100000, 300000, 0.04 ], [ 300000, 1000000, 0.03 ], [ 1000000, 5000000, 0.025 ], [ 5000000, null, 0.02 ] ], "pr_fee_base": "Sums of money received and paid out (half the rate each), with property received, distributed or delivered counted as money; specific legacies and devises are excluded (SCPA 2307(2)). The full rate applies only to property both received and paid out.", "pr_fee_statute": "N.Y. Surr. Ct. Proc. Act 2307", "pr_fee_statute_url": "https://www.nysenate.gov/legislation/laws/SCP/2307", "extraordinary_services": "partly: 5% of gross rents if the fiduciary manages real property (one such commission regardless of number of fiduciaries) (2307(6)); an executor who is a New York attorney may also get just and reasonable pay for legal services (2307(1)). No general extraordinary-services add-on in 2307.", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. The Surrogate's Court fixes and determines the attorney's compensation on petition (SCPA 2110).", "attorney_fee_statute": "N.Y. Surr. Ct. Proc. Act 2110", "trustee_fee_rule": "statutory_schedule", "trustee_fee_note": "Trusts created after Aug 31, 1956: 1% of principal paid out, plus annual commissions of $10.50 per $1,000 on the first $400,000 of principal, $4.50 per $1,000 on the next $600,000, $3.00 per $1,000 above; payable one-third from income and two-thirds from principal unless the instrument says otherwise (SCPA 2309). SCPA 2308 covers older trusts (not read).", "trustee_fee_statute": "N.Y. Surr. Ct. Proc. Act 2309", "multiple_prs_note": "Gross principal $300,000 or more: each fiduciary gets a full commission, up to 3 full commissions shared if more than 3. $100,000 to $300,000: each gets full, up to 2 shared if more than 2. Under $100,000: one commission apportioned. Fiduciaries may agree otherwise in writing, but no one gets more than one full commission (2307(5), subject to 2313).", "waiver_note": "If the will gives an executor a specific compensation, the executor gets no statutory commission unless he renounces the specific compensation by filing within 4 months of letters (2307(5)). Corporate executors may be paid per the will, an agreement, or their published schedule (2307(1)(f)).", "sources": [ "https://www.nysenate.gov/legislation/laws/SCP/2307", "https://www.nysenate.gov/legislation/laws/SCP/2309", "https://www.nysenate.gov/legislation/laws/SCP/2110" ], "confidence": "high", "flags": "Tier 4 is 'additional sums not exceeding $4,000,000' (so $1M to $5M). Because the rate is split half for receiving and half for paying out, specific bequests and assets not handled by the executor reduce the fee.", "last_verified": "2026-09-23" }, { "code": "NC", "name": "North Carolina", "pr_fee_rule": "maximum_schedule", "pr_fee_schedule": "Set by the clerk of superior court, not to exceed 5% of receipts (including value of personal property when received) and 5% of expenditures made according to law", "pr_fee_schedule_json": [ [ 0, null, 0.05 ] ], "pr_fee_base": "Receipts (including value of personal property received) and expenditures for debts, expenses and devises paid in money; NO commission on distribution of heirs' or devisees' shares (28A-23-3(d)(2)). Real estate sold counts only to the extent proceeds pay debts or devises (28A-23-3(b)).", "pr_fee_statute": "N.C. Gen. Stat. 28A-23-3", "pr_fee_statute_url": "https://codes.findlaw.com/nc/chapter-28a-administration-of-decedents-estates/nc-gen-st-sect-28a-23-3/", "extraordinary_services": "no add-on for the PR beyond the 5% cap. An attorney serving as PR may get separate counsel fees for professional legal work beyond routine administration (28A-23-4).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Clerk may weigh attorney and accountant fees paid when setting the PR's maximum commission, without a dollar-for-dollar reduction (28A-23-3(a)). Attorney-PRs may get counsel fees for work beyond routine administration (28A-23-4).", "attorney_fee_statute": "N.C. Gen. Stat. 28A-23-3(a); 28A-23-4", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Reasonable compensation if the trust is silent, judged on 11 statutory factors, including the total fees paid to all co-trustees (32-54).", "trustee_fee_statute": "N.C. Gen. Stat. 32-54", "multiple_prs_note": "Not addressed in 28A-23-3; the 5% cap applies to commissions on the estate.", "waiver_note": "The 5% cap does not apply if the will sets an amount, method or standard (including the PR's own published schedule), or if the will says 'reasonable compensation' and the PR and affected beneficiaries agree in writing on the amount. A will saying 'as provided by law' keeps the cap (28A-23-3(g), (h)).", "sources": [ "https://codes.findlaw.com/nc/chapter-28a-administration-of-decedents-estates/nc-gen-st-sect-28a-23-3/", "https://codes.findlaw.com/nc/chapter-28a-administration-of-decedents-estates/nc-gen-st-sect-28a-23-4/", "https://codes.findlaw.com/nc/chapter-32-fiduciaries/nc-gen-st-sect-32-54/" ], "confidence": "medium", "flags": "Clerk's discretion up to a 5% cap, not an automatic 5%. No commission on distributions to heirs or devisees. Official site blocked by Cloudflare; FindLaw mirror.", "last_verified": "2026-09-23" }, { "code": "ND", "name": "North Dakota", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set; reasonable compensation, determined by the PR and reviewable by the court (N.D. Cent. Code 30.1-18-21).", "pr_fee_statute": "N.D. Cent. Code 30.1-18-19", "pr_fee_statute_url": "https://ndlegis.gov/cencode/t30-1c18.pdf", "extraordinary_services": "no separate rule: single reasonable-compensation standard, reviewable by the court with refunds of excess (N.D. Cent. Code 30.1-18-21).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Court may review the reasonableness of any attorney's compensation and order refunds (N.D. Cent. Code 30.1-18-21).", "attorney_fee_statute": "N.D. Cent. Code 30.1-18-21", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Uniform Trust Code: reasonable compensation if the trust is silent; trust terms control subject to court adjustment if duties changed substantially or the amount is unreasonably low or high.", "trustee_fee_statute": "N.D. Cent. Code 59-15-08", "multiple_prs_note": "No fee-splitting rule; each PR's compensation must be reasonable.", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce it before qualifying and take reasonable compensation; PR may renounce all or part of the fee in writing.", "sources": [ "https://ndlegis.gov/cencode/t30-1c18.pdf", "https://ndlegis.gov/cencode/t30-1c18.pdf", "https://ndlegis.gov/cencode/t59c15.pdf" ], "confidence": "high", "flags": "If an attorney's fee is based on estate value, the fee agreement must be in writing and mailed to the heirs (30.1-18-21).", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "OH", "name": "Ohio", "pr_fee_rule": "statutory_schedule", "pr_fee_schedule": "4% of first $100,000; 3% of $100,000 to $400,000; 2% above $400,000, on personal property, its income and proceeds of real estate sold. Plus 1% of unsold real estate and 1% of nonprobate property (except joint and survivorship) that would have been in the Ohio estate tax base.", "pr_fee_schedule_json": [ [ 0, 100000, 0.04 ], [ 100000, 400000, 0.03 ], [ 400000, null, 0.02 ] ], "pr_fee_base": "Personal property received and accounted for, including its income, plus gross proceeds of real property sold (date-of-death value for other property). Separate 1% on unsold real estate and on certain nonprobate assets (not joint and survivorship property).", "pr_fee_statute": "Ohio Rev. Code 2113.35", "pr_fee_statute_url": "https://codes.findlaw.com/oh/title-xxi-courts-probate-juvenile/oh-rev-code-sect-2113-35/", "extraordinary_services": "yes: just and reasonable allowances for extraordinary services, but the court reviews ordinary and extraordinary together and trims the extra if the statutory fee already exceeds the value of ordinary services (2113.36).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule. Reasonable attorney fees allowed as administration expenses; the court may fix them at any time and must on application (2113.36). Ohio Sup. R. 71 (counsel fees) was not read for this row.", "attorney_fee_statute": "Ohio Rev. Code 2113.36", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Ohio Trust Code (UTC based): reasonable if the trust is silent; trust terms control subject to court adjustment.", "trustee_fee_statute": "Ohio Rev. Code 5807.08", "multiple_prs_note": "Not addressed in 2113.35 or 2113.36.", "waiver_note": "Compensation set by the will is full satisfaction unless the executor files a renunciation within four months after appointment (2113.36). Court may deny or cut fees for unfaithful administration (2113.35(D)).", "sources": [ "https://codes.findlaw.com/oh/title-xxi-courts-probate-juvenile/oh-rev-code-sect-2113-35/", "https://codes.findlaw.com/oh/title-xxi-courts-probate-juvenile/oh-rev-code-sect-2113-36/", "https://codes.findlaw.com/oh/title-lviii-trusts/oh-rev-code-sect-5807-08/" ], "confidence": "medium", "flags": "Worked examples assume the whole estate is personal property or sold real estate; unsold real estate earns only 1%. Official site refused connections; FindLaw mirror.", "last_verified": "2026-09-23" }, { "code": "OK", "name": "Oklahoma", "pr_fee_rule": "statutory_schedule", "pr_fee_schedule": "5% of first $1,000; 4% of next $5,000; 2.5% of all above $6,000", "pr_fee_schedule_json": [ [ 0, 1000, 0.05 ], [ 1000, 6000, 0.04 ], [ 6000, null, 0.025 ] ], "pr_fee_base": "Whole estate accounted for, excluding property not ranked as assets.", "pr_fee_statute": "Okla. Stat. tit. 58, 527", "pr_fee_statute_url": "https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os58.pdf", "extraordinary_services": "yes: further just and reasonable allowance for extraordinary services, but the extra may not exceed the ordinary commission (58 O.S. 527(A)).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule read.", "attorney_fee_statute": "None read", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Oklahoma Uniform Trust Code (Laws 2025, c. 254, effective Nov 1, 2025): reasonable if the trust is silent; trust terms control subject to court adjustment.", "trustee_fee_statute": "Okla. Stat. tit. 60, 1607.8", "multiple_prs_note": "Co-executors or co-administrators share one fee as a unit, divided as the court decides or as they agree with court approval; a PR who does not serve the whole administration gets a court-set portion (527(B), (C)).", "waiver_note": "The schedule applies when the will provides no compensation or the executor renounces the will's provision.", "sources": [ "https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os58.pdf", "https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os60.pdf" ], "confidence": "high", "flags": "Above $6,000 the schedule is effectively a flat 2.5%. Trust code section is new (effective Nov 1, 2025).", "last_verified": "2026-09-23" }, { "code": "OR", "name": "Oregon", "pr_fee_rule": "statutory_schedule", "pr_fee_schedule": "7% of first $1,000; 4% of $1,000 to $10,000; 3% of $10,000 to $50,000; 2% above $50,000. Plus 1% of nonprobate property (excluding life insurance) reportable for Oregon or federal estate tax.", "pr_fee_schedule_json": [ [ 0, 1000, 0.07 ], [ 1000, 10000, 0.04 ], [ 10000, 50000, 0.03 ], [ 50000, null, 0.02 ] ], "pr_fee_base": "Property subject to the court's jurisdiction: probate assets (each at its highest reported value), income during administration, gains on sales, unrealized gains on assets acquired, and wrongful death recoveries. Separate 1% on estate-tax-reportable nonprobate property other than life insurance.", "pr_fee_statute": "Or. Rev. Stat. 116.173", "pr_fee_statute_url": "https://oregon.public.law/statutes/ors_116.173", "extraordinary_services": "yes: further just and reasonable compensation for extraordinary and unusual services (116.173(4)).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Reasonable fees weighing customary local fees, time, experience, skill, result, any fee agreement, and responsibility relative to estate value; no single factor controls (116.183(2)).", "attorney_fee_statute": "Or. Rev. Stat. 116.183", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Oregon Uniform Trust Code: reasonable if the trust is silent, based on total services of all co-trustees and taking into account fees paid to third parties such as financial advisors who perform trustee functions; trust terms control subject to court adjustment.", "trustee_fee_statute": "Or. Rev. Stat. 130.635", "multiple_prs_note": "Concurrent or successive PRs share one commission; it may not be increased, only divided as they agree or the court orders (116.173(3)).", "waiver_note": "A will's special compensation provision is exclusive unless the PR files a written renunciation before appointment; if the estate is insolvent, will-set pay cannot exceed the statute (116.173(5)). Court may approve a different method on request (ORS 113.038).", "sources": [ "https://oregon.public.law/statutes/ors_116.173", "https://oregon.public.law/statutes/ors_116.183", "https://oregon.public.law/statutes/ors_130.635" ], "confidence": "medium", "flags": "Official site refused connections; oregon.public.law mirror. Base uses each asset's highest reported value.", "last_verified": "2026-09-23" }, { "code": "PA", "name": "Pennsylvania", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set by statute; the court allows reasonable and just compensation and may calculate it as a graduated percentage.", "pr_fee_statute": "20 Pa. Cons. Stat. 3537", "pr_fee_statute_url": "https://codes.findlaw.com/pa/title-20-pacsa-decedents-estates-and-fiduciaries/pa-csa-sect-20-3537/", "extraordinary_services": "no separate statutory rule for PRs: single reasonable-and-just standard.", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule read. Percentage guidelines used in Pennsylvania practice come from case law, not a statute or court-adopted rule.", "attorney_fee_statute": "None read", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Pennsylvania Uniform Trust Act: reasonable if neither the trust nor a written fee agreement sets it; court may use a fixed or graduated percentage of market value; competitive-market fees are presumed reasonable; extra for extraordinary services; a trustee who was also the PR can still be paid as trustee.", "trustee_fee_statute": "20 Pa. Cons. Stat. 7768", "multiple_prs_note": "Not addressed in 3537.", "waiver_note": "Not addressed in 3537.", "sources": [ "https://codes.findlaw.com/pa/title-20-pacsa-decedents-estates-and-fiduciaries/pa-csa-sect-20-3537/", "https://codes.findlaw.com/pa/title-20-pacsa-decedents-estates-and-fiduciaries/pa-csa-sect-20-7768/" ], "confidence": "medium", "flags": "Official site refused connections; FindLaw mirror. Statute permits but does not set a percentage.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "RI", "name": "Rhode Island", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set; such compensation as the probate court considers just, allowed in the executor's or administrator's accounts.", "pr_fee_statute": "R.I. Gen. Laws 33-14-8", "pr_fee_statute_url": "https://codes.findlaw.com/ri/title-33-probate-practice-and-procedure/ri-gen-laws-sect-33-14-8/", "extraordinary_services": "no separate rule: single 'just' standard.", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule read.", "attorney_fee_statute": "None read", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Every trustee is entitled to reasonable compensation, chargeable annually or from time to time and apportioned between principal and income as the trustee determines. Rhode Island has not adopted the Uniform Trust Code.", "trustee_fee_statute": "R.I. Gen. Laws 18-6-1", "multiple_prs_note": "Not addressed in 33-14-8.", "waiver_note": "Not addressed in 33-14-8.", "sources": [ "https://codes.findlaw.com/ri/title-33-probate-practice-and-procedure/ri-gen-laws-sect-33-14-8/", "https://codes.findlaw.com/ri/title-18-fiduciaries/ri-gen-laws-sect-18-6-1/" ], "confidence": "medium", "flags": "Statute uses 'just', not 'reasonable'. Official site refused connections; FindLaw mirror.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "SC", "name": "South Carolina", "pr_fee_rule": "maximum_schedule", "pr_fee_schedule": "Not to exceed 5% of the appraised value of probate personal property plus proceeds of real property sold under will or court authority; plus up to 5% of income earned by the estate; minimum $50", "pr_fee_schedule_json": [ [ 0, null, 0.05 ] ], "pr_fee_base": "Appraised value of the PERSONAL property of the probate estate plus proceeds of real property sold (not sales to the PR); separately up to 5% of estate income. Unsold real estate is not in the base. 'Probate estate' means property passing by will or intestacy.", "pr_fee_statute": "S.C. Code Ann. 62-3-719", "pr_fee_statute_url": "https://www.scstatehouse.gov/code/t62c003.php", "extraordinary_services": "yes: the court may approve more for extraordinary services (62-3-719(a)). Income commission is withheld if the PR acted unreasonably or delayed (62-3-719(b)).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Court may review the reasonableness of any attorney's compensation and order refunds (62-3-721); reasonable attorney fees for good-faith litigation (62-3-720).", "attorney_fee_statute": "S.C. Code Ann. 62-3-720; 62-3-721", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "South Carolina Trust Code (UTC): reasonable if the trust is silent; trust terms control subject to court adjustment.", "trustee_fee_statute": "S.C. Code Ann. 62-7-708", "multiple_prs_note": "Court apportions among multiple PRs, and the total may not exceed the cap for a sole PR (62-3-719(e)).", "waiver_note": "The cap does not apply if a contract sets the fee or the will directs otherwise. PR may renounce all or part in writing (62-3-719(c), (d)).", "sources": [ "https://www.scstatehouse.gov/code/t62c003.php", "https://www.scstatehouse.gov/code/t62c007.php" ], "confidence": "high", "flags": "Cap excludes unsold real estate from the base.", "last_verified": "2026-09-23" }, { "code": "SD", "name": "South Dakota", "pr_fee_rule": "statutory_schedule", "pr_fee_schedule": "When the will sets no compensation or there is no will, commissions may be allowed on personal property accounted for: 5% of first $1,000; 4% of $1,000 to $5,000; 2.5% above $5,000. Real property: just and reasonable compensation fixed by the court (real estate sold in probate counts as personal property).", "pr_fee_schedule_json": [ [ 0, 1000, 0.05 ], [ 1000, 5000, 0.04 ], [ 5000, null, 0.025 ] ], "pr_fee_base": "Personal property accounted for, excluding personal property not ranked as assets, plus real estate sold in the probate (treated as personal property). Unsold real estate earns a separate court-fixed just and reasonable amount.", "pr_fee_statute": "S.D. Codified Laws 29A-3-719", "pr_fee_statute_url": "https://sdlegislature.gov/Statutes/29A-3-719", "extraordinary_services": "no separate add-on; the reasonable-compensation factors in 29A-3-719(a) apply and the court may review and order refunds (29A-3-721).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Attorneys are entitled to reasonable compensation on the same seven factors (time and labor, difficulty, customary local fee, nature and value of assets and income, time limits, experience) (29A-3-719(a)).", "attorney_fee_statute": "S.D. Codified Laws 29A-3-719(a); 29A-3-720; 29A-3-721", "trustee_fee_rule": "other", "trustee_fee_note": "Reasonable compensation if the trust does not specify it; if the trust specifies an amount or rate, the trustee gets that 'and no more' (55-3-14). No UTC-style court power to raise it appears in this section.", "trustee_fee_statute": "S.D. Codified Laws 55-3-14", "multiple_prs_note": "Not addressed in 29A-3-719.", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce it before qualifying and take reasonable compensation; PR may renounce all or part (29A-3-719(b)).", "sources": [ "https://sdlegislature.gov/Statutes/29A-3-719", "https://sdlegislature.gov/Statutes/29A-3-720", "https://sdlegislature.gov/Statutes/29A-3-721", "https://sdlegislature.gov/Statutes/55-3-14" ], "confidence": "high", "flags": "Schedule is permissive ('may be allowed') and sits beside a reasonable-compensation standard. Trust-set trustee fee is a ceiling.", "last_verified": "2026-09-23" }, { "code": "TN", "name": "Tennessee", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set; in settling the accounting the clerk credits the accounting party with reasonable compensation for services.", "pr_fee_statute": "Tenn. Code Ann. 30-2-606", "pr_fee_statute_url": "https://codes.findlaw.com/tn/title-30-administration-of-estates/tn-code-sect-30-2-606/", "extraordinary_services": "no separate rule: single reasonable-compensation standard.", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule read.", "attorney_fee_statute": "None read", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Tennessee Uniform Trust Code: reasonable if the trust is silent and no agreement with the settlor or a majority of qualified beneficiaries; statutory factors; regulated trustees' published fee schedules presumed reasonable; court may adjust trust-set fees.", "trustee_fee_statute": "Tenn. Code Ann. 35-15-708", "multiple_prs_note": "Not addressed in 30-2-606.", "waiver_note": "Not addressed in 30-2-606.", "sources": [ "https://codes.findlaw.com/tn/title-30-administration-of-estates/tn-code-sect-30-2-606/", "https://codes.findlaw.com/tn/title-35-fiduciaries-and-trust-estates/tn-code-sect-35-15-708/" ], "confidence": "medium", "flags": "Official code on Lexis portal; FindLaw mirror.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "TX", "name": "Texas", "pr_fee_rule": "statutory_schedule", "pr_fee_schedule": "5% of all amounts actually received or paid out in cash, capped in aggregate at 5% of the gross fair market value of the estate subject to administration", "pr_fee_schedule_json": [ [ 0, null, 0.05 ] ], "pr_fee_base": "Cash actually received or paid out in administration, EXCLUDING: cash and bank or brokerage cash equivalents held at death, life insurance proceeds, and cash paid to heirs or legatees as such. Aggregate cap 5% of gross fair market value. Typical inputs: cash from selling assets, debts and expenses paid.", "pr_fee_statute": "Tex. Est. Code 352.002", "pr_fee_statute_url": "https://codes.findlaw.com/tx/estates-code/est-sect-352-002/", "extraordinary_services": "yes: court may allow reasonable compensation instead if the executor runs a farm, ranch, factory or other business, or if the 5% result is unreasonably low, including unusual efforts to collect funds or life insurance (352.003).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule read.", "attorney_fee_statute": "None read", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Texas Trust Code (not UTC): reasonable compensation unless the trust provides otherwise; court may deny all or part for breach of trust.", "trustee_fee_statute": "Tex. Prop. Code 114.061", "multiple_prs_note": "Not addressed in 352.002 or 352.003.", "waiver_note": "Not addressed in 352.002 or 352.003. The standard commission requires a court finding that the estate was managed in compliance with the Estates Code.", "sources": [ "https://codes.findlaw.com/tx/estates-code/est-sect-352-002/", "https://codes.findlaw.com/tx/estates-code/est-sect-352-003/", "https://codes.findlaw.com/tx/property-code/prop-sect-114-061/" ], "confidence": "medium", "flags": "Not '5% of the estate': bank cash at death, life insurance and distributions to heirs are excluded, so the fee on a typical estate is far below 5%. Worked examples cannot be computed from estate size alone. Official site returned no text; FindLaw mirror.", "last_verified": "2026-09-23" }, { "code": "UT", "name": "Utah", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set. If a petition seeks approval of compensation and no interested person objects, the amount requested is reasonable compensation. On objection, the court sets it based on quality, quantity and value of services and practice of similar fiduciaries.", "pr_fee_statute": "Utah Code 75-3-718", "pr_fee_statute_url": "https://le.utah.gov/xcode/Title75/Chapter3/C75-3-S718_1800010118000101.pdf", "extraordinary_services": "no separate rule: single reasonable-compensation standard.", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Same section: attorney entitled to reasonable compensation; an unopposed petition amount is reasonable; on objection the court decides; 10 days' notice of fee petitions to interested persons (75-3-718).", "attorney_fee_statute": "Utah Code 75-3-718", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Reasonable under the circumstances if the trust does not specify compensation. Utah's section omits the UTC subsection letting a court adjust a trust-specified fee.", "trustee_fee_statute": "Utah Code 75B-2-708 (formerly 75-7-708, renumbered 5/7/2025)", "multiple_prs_note": "Not addressed in 75-3-718.", "waiver_note": "If the will sets compensation and there is no contract with the decedent, the PR may renounce it before qualifying and take reasonable compensation; PR may renounce all or part (75-3-718(3)).", "sources": [ "https://le.utah.gov/xcode/Title75/Chapter3/C75-3-S718_1800010118000101.pdf", "https://le.utah.gov/xcode/Title75B/Chapter2/C75B-2-S708_2025050720250507.html", "https://le.utah.gov/xcode/Title75/Chapter7/C75-7-S708_1800010118000101.pdf" ], "confidence": "high", "flags": "Unopposed fee petitions are deemed reasonable. Trust code renumbered into Title 75B in 2025; older citations to 75-7-708 are stale.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "VT", "name": "Vermont", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set; reasonable fees for services plus necessary expenses.", "pr_fee_statute": "Vt. Stat. Ann. tit. 14, 1065", "pr_fee_statute_url": "https://legislature.vermont.gov/statutes/section/14/063/01065", "extraordinary_services": "no separate rule: single reasonable-fee standard plus necessary expenses.", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule read; attorney fees are a necessary expense of settlement (1065).", "attorney_fee_statute": "Vt. Stat. Ann. tit. 14, 1065", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Vermont Trust Code (UTC): reasonable if the trust is silent, judged on 12 listed factors; Probate Division may adjust a trust-set fee.", "trustee_fee_statute": "Vt. Stat. Ann. tit. 14A, 708", "multiple_prs_note": "Not addressed in 1065.", "waiver_note": "A will's compensation provision is full satisfaction unless the executor files a written renunciation in the Probate Division or the court orders otherwise.", "sources": [ "https://legislature.vermont.gov/statutes/section/14/063/01065", "https://legislature.vermont.gov/statutes/section/14A/007/00708" ], "confidence": "high", "last_verified": "2026-09-23", "flags": "", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "VA", "name": "Virginia", "pr_fee_rule": "reasonable_compensation", "pr_fee_schedule": "Statute: reasonable compensation. Fairfax County Commissioner of Accounts guideline (absent unusual circumstances): 5% of first $400,000 of probate inventory; 4% of next $300,000; 3% of next $300,000; 2% over $1,000,000; above $10,000,000 by agreement with the Commissioner; plus 5% of income receipts (not capital gains).", "pr_fee_schedule_json": [ [ 0, 400000, 0.05 ], [ 400000, 700000, 0.04 ], [ 700000, 1000000, 0.03 ], [ 1000000, 10000000, 0.02 ], [ 10000000, null, null ] ], "pr_fee_base": "Statute: commission on receipts or otherwise. Fairfax guideline: inventory value of probate assets (real estate only if the executor has power and reason to sell it) plus 5% of income receipts; nonprobate assets generally excluded.", "pr_fee_statute": "Va. Code 64.2-1208", "pr_fee_statute_url": "https://law.lis.virginia.gov/vacode/64.2-1208/", "extraordinary_services": "yes: statute allows compensation for services on real estate (64.2-1208(A)); Fairfax guideline lets the Commissioner raise or lower the fee in exceptional circumstances.", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. Fairfax guideline: attorney fees for work the fiduciary should do are deducted from the fiduciary's fee; fees for tax work, litigation and other necessary legal services are allowed in addition.", "attorney_fee_statute": "Va. Code 64.2-1208 (no separate statute read)", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Virginia Uniform Trust Code: reasonable if the trust is silent; trust terms control subject to court adjustment. An institutional fiduciary's fee set by reference to its published schedule may not be cut by the commissioner without proof of incompetence of the settlor or excessiveness (64.2-1208(B)).", "trustee_fee_statute": "Va. Code 64.2-761; 64.2-1208(B)", "multiple_prs_note": "Fairfax guideline: co-fiduciaries generally split one fee equally unless they agree otherwise; successors pro-rated, with more than one full fee possible.", "waiver_note": "Fairfax guideline: a will stating a specific amount or percentage controls; a will referring to a published fee schedule is presumed reasonable; written agreement of all competent affected parties is honored. Fees may be forfeited for late accounts (64.2-1217).", "sources": [ "https://law.lis.virginia.gov/vacode/64.2-1208/", "https://law.lis.virginia.gov/vacode/64.2-761/", "https://www.fairfaxcommissionerofaccounts.org/wp-content/uploads/2022/07/resource.fidcomp.estatefidcomp.pdf" ], "confidence": "high", "flags": "Schedule shown is the Fairfax County Commissioner of Accounts guideline, a court officer's published guideline, not a statewide statute; other circuits' commissioners may use different guidelines. Search results say the Judicial Council of Virginia adopted fiduciary compensation guidelines; that document was not read.", "last_verified": "2026-09-23" }, { "code": "WA", "name": "Washington", "pr_fee_rule": "reasonable_compensation", "pr_fee_base": "None set; the court allows what it deems just and reasonable.", "pr_fee_statute": "Wash. Rev. Code 11.48.210", "pr_fee_statute_url": "https://codes.findlaw.com/wa/title-11-probate-and-trust-law/wa-rev-code-11-48-210/", "extraordinary_services": "yes: additional compensation for services as attorney and for other services not required of a PR (11.48.210).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule; attorney paid what the court deems just and reasonable (11.48.210).", "attorney_fee_statute": "Wash. Rev. Code 11.48.210", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Trustee may pay reasonable compensation to itself or co-trustees considering time, effort, skill and responsibility (11.98.070(26)). Washington has its own trust act, not the UTC.", "trustee_fee_statute": "Wash. Rev. Code 11.98.070(26)", "multiple_prs_note": "Not addressed in 11.48.210.", "waiver_note": "A will's compensation provision is full compensation unless the PR files a written renunciation before qualifying. Court may deny or reduce the fee for failure to discharge duties.", "sources": [ "https://codes.findlaw.com/wa/title-11-probate-and-trust-law/wa-rev-code-11-48-210/", "https://codes.findlaw.com/wa/title-11-probate-and-trust-law/wa-rev-code-11-98-070/" ], "confidence": "medium", "flags": "Official site refused connections; FindLaw mirror.", "last_verified": "2026-09-23", "pr_fee_schedule": "", "pr_fee_schedule_json": null }, { "code": "WV", "name": "West Virginia", "pr_fee_rule": "statutory_schedule", "pr_fee_schedule": "5% of first $100,000; 4% of $100,000 to $400,000; 3% of $400,000 to $800,000; 2% above $800,000. Plus 1% of unsold real estate and 1% of nonprobate property includable for federal estate tax (none on joint and survivorship property).", "pr_fee_schedule_json": [ [ 0, 100000, 0.05 ], [ 100000, 400000, 0.04 ], [ 400000, 800000, 0.03 ], [ 800000, null, 0.02 ] ], "pr_fee_base": "Personal estate subject to administration, including its income, received and accounted for, plus gross proceeds of real estate sold (date-of-death value for other property). Separate 1% on unsold real estate and on federally taxable nonprobate property except joint and survivorship property.", "pr_fee_statute": "W. Va. Code 44-4-12a", "pr_fee_statute_url": "https://codes.findlaw.com/wv/chapter-44-administration-of-estates-and-trusts/wv-code-sect-44-4-12a/", "extraordinary_services": "yes: the county commission may increase the commission for extraordinary services, or deny or reduce it for unfaithful service (44-4-12a(d)). A lawyer-PR gets no separate fee for professional services (44-4-12a(e)).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No statutory schedule read for the PR's attorney.", "attorney_fee_statute": "None read (44-4-12a(e) limits lawyer-PRs)", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "West Virginia Uniform Trust Code: reasonable if the trust is silent; court may adjust a trust-set fee on petition of the grantor, a qualified beneficiary, or a trustee.", "trustee_fee_statute": "W. Va. Code 44D-7-708", "multiple_prs_note": "One total commission apportioned as the PRs agree or, absent agreement, by services performed (44-4-12a(c)).", "waiver_note": "A testator may deviate from the schedule by express language in the will (44-4-12a(f)).", "sources": [ "https://codes.findlaw.com/wv/chapter-44-administration-of-estates-and-trusts/wv-code-sect-44-4-12a/", "https://codes.findlaw.com/wv/chapter-44-administration-of-estates-and-trusts/wv-code-sect-44-4-12/", "https://codes.findlaw.com/wv/chapter-44d-uniform-trust-code/wv-code-sect-44d-7-708/" ], "confidence": "medium", "flags": "Commissions 'shall be allowed' and are full compensation for ordinary services. 44-4-12 (general fiduciaries, reasonable commission) sits beside the PR-specific 44-4-12a. Official site redirected to fbi.gov; FindLaw mirror.", "last_verified": "2026-09-23" }, { "code": "WI", "name": "Wisconsin", "pr_fee_rule": "statutory_schedule", "pr_fee_schedule": "2% of inventory value less mortgages and liens plus net principal gains, subject to court approval, or a different rate agreed in writing with the decedent or with those receiving the majority interest", "pr_fee_schedule_json": [ [ 0, null, 0.02 ] ], "pr_fee_base": "Inventory value of property the PR is accountable for, LESS mortgages and liens, PLUS net principal gains in the estate proceedings.", "pr_fee_statute": "Wis. Stat. 857.05", "pr_fee_statute_url": "https://codes.findlaw.com/wi/probate-ch-851-to-882/wi-st-857-05/", "extraordinary_services": "yes: further sums for unusual difficulty or extraordinary services as the court determines reasonable (857.05(2)).", "attorney_fee_rule": "reasonable", "attorney_fee_schedule": "No schedule. If the PR or the PR's law firm is also the estate's attorney, the court may allow commissions or attorney fees, may allow both, and must allow both if the will authorizes it (857.05(3)).", "attorney_fee_statute": "Wis. Stat. 857.05(3)", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Wisconsin Trust Code (UTC): reasonable if the trust is silent; trust terms or an ascertainable source they reference control, subject to court adjustment; extra reasonable pay for other services.", "trustee_fee_statute": "Wis. Stat. 701.0708", "multiple_prs_note": "Not addressed in 857.05.", "waiver_note": "The decedent and PR, or the majority-interest takers and PR, may agree in writing to a different rate. Fee may be reduced or denied for dereliction.", "sources": [ "https://codes.findlaw.com/wi/probate-ch-851-to-882/wi-st-857-05/", "https://codes.findlaw.com/wi/property-ch-700-to-710/wi-st-701-0708/" ], "confidence": "medium", "flags": "Base is net of mortgages and liens. Official site refused connections; FindLaw mirror.", "last_verified": "2026-09-23" }, { "code": "WY", "name": "Wyoming", "pr_fee_rule": "statutory_schedule", "pr_fee_schedule": "10% of first $1,000; 5% of $1,000 to $5,000; 3% of $5,000 to $20,000; 2% above $20,000. Court may allow more for unusual circumstances.", "pr_fee_schedule_json": [ [ 0, 1000, 0.1 ], [ 1000, 5000, 0.05 ], [ 5000, 20000, 0.03 ], [ 20000, null, 0.02 ] ], "pr_fee_base": "Probate estate accounted for: items at inventory value, adjusted for reappraisal or sale gains and losses, plus accretions such as interest, dividends and sale profits, less property lost without fault; net (not gross) income of any business run during administration (2-7-803(c)).", "pr_fee_statute": "Wyo. Stat. 2-7-803", "pr_fee_statute_url": "https://codes.findlaw.com/wy/title-2-wills-decedents-estates-and-probate-code/wy-st-sect-2-7-803/", "extraordinary_services": "yes: further just and reasonable fees for extraordinary services, including tax matters and litigation (2-7-803(b)); additional fee if the schedule is inequitable due to unusual circumstances (2-7-803(a)).", "attorney_fee_rule": "statutory_schedule", "attorney_fee_schedule": "Same as the PR schedule on the same base: 10% of first $1,000; 5% to $5,000; 3% to $20,000; 2% above. Extraordinary services extra (tax, litigation). PR and attorney may negotiate lower fees (2-7-804(d)).", "attorney_fee_statute": "Wyo. Stat. 2-7-804", "trustee_fee_rule": "reasonable_compensation", "trustee_fee_note": "Wyoming Uniform Trust Code: reasonable if the trust is silent; a trustee must give qualified beneficiaries 60 days' written notice of any change in fee method or rate, and a majority objection blocks it; more compensation with agreement of all qualified beneficiaries; court may adjust a trust-set fee.", "trustee_fee_statute": "Wyo. Stat. 4-10-708", "multiple_prs_note": "Not addressed in 2-7-803.", "waiver_note": "Court shall allow the scheduled fee unless the PR files a written waiver of part or all (2-7-803(a)).", "sources": [ "https://codes.findlaw.com/wy/title-2-wills-decedents-estates-and-probate-code/wy-st-sect-2-7-803/", "https://codes.findlaw.com/wy/title-2-wills-decedents-estates-and-probate-code/wy-st-sect-2-7-804/", "https://codes.findlaw.com/wy/title-4-trusts/wy-st-sect-4-10-708/" ], "confidence": "medium", "flags": "The court 'shall allow' the scheduled fee: an entitlement, not only a cap. The attorney gets the same schedule separately, so combined ordinary fees are about 4% of a large estate.", "last_verified": "2026-09-23" } ]