Article 1. Compensation Of Personal Representative of California Probate Code >> Division 7. >> Part 7. >> Chapter 1. >> Article 1.
(a) Subject to the provisions of this part, for ordinary
services the personal representative shall receive compensation based
on the value of the estate accounted for by the personal
representative, as follows:
(1) Four percent on the first one hundred thousand dollars
($100,000).
(2) Three percent on the next one hundred thousand dollars
($100,000).
(3) Two percent on the next eight hundred thousand dollars
($800,000).
(4) One percent on the next nine million dollars ($9,000,000).
(5) One-half of one percent on the next fifteen million dollars
($15,000,000).
(6) For all amounts above twenty-five million dollars
($25,000,000), a reasonable amount to be determined by the court.
(b) For the purposes of this section, the value of the estate
accounted for by the personal representative is the total amount of
the appraisal value of property in the inventory, plus gains over the
appraisal value on sales, plus receipts, less losses from the
appraisal value on sales, without reference to encumbrances or other
obligations on estate property.
(a) Subject to the provisions of this part, in addition to
the compensation provided by Section 10800, the court may allow
additional compensation for extraordinary services by the personal
representative in an amount the court determines is just and
reasonable.
(b) The personal representative may also employ or retain tax
counsel, tax auditors, accountants, or other tax experts for the
performance of any action which such persons, respectively, may
lawfully perform in the computation, reporting, or making of tax
returns, or in negotiations or litigation which may be necessary for
the final determination and payment of taxes, and pay from the funds
of the estate for such services.
(a) Except as otherwise provided in this section, if the
decedent's will makes provision for the compensation of the personal
representative, the compensation provided by the will shall be the
full and only compensation for the services of the personal
representative.
(b) The personal representative may petition the court to be
relieved from a provision of the will that provides for the
compensation of the personal representative.
(c) Notice of the hearing on the petition shall be given as
provided in Section 1220 to all of the following persons:
(1) Each person listed in Section 1220.
(2) Each known heir whose interest in the estate would be affected
by the petition.
(3) Each known devisee whose interest in the estate would be
affected by the petition.
(4) The Attorney General, at the office of the Attorney General in
Sacramento, if any portion of the estate is to escheat to the state
and its interest in the estate would be affected by the petition.
(d) If the court determines that it is to the advantage of the
estate and in the best interest of the persons interested in the
estate, the court may make an order authorizing compensation for the
personal representative in an amount greater than provided in the
will.
An agreement between the personal representative and an heir
or devisee for higher compensation than that provided by this part
is void.
Notwithstanding any provision in the decedent's will, a
personal representative who is an attorney shall be entitled to
receive the personal representative's compensation as provided in
this part, but shall not receive compensation for services as the
attorney for the personal representative unless the court
specifically approves the right to the compensation in advance and
finds that the arrangement is to the advantage, benefit, and best
interests of the decedent's estate.
If there are two or more personal representatives, the
personal representative's compensation shall be apportioned among the
personal representatives by the court according to the services
actually rendered by each personal representative or as agreed to by
the personal representatives.