Nys Executor Fee Calculator

New York State Executor Fee Calculator

Calculate statutory commissions based on SCPA § 2307

Include principal and income. Exclude non-probate assets like joint accounts or life insurance.

1 Executor 2 Executors 3+ Executors

Commission Results

Total Statutory Commission: $0.00

Commission per Executor: $0.00

*Note: In NYS, for estates over $100,000, up to three executors may each receive a full commission. For estates under $100,000, one full commission is apportioned among multiple executors.

function calculateNYSFee() { var estateValue = parseFloat(document.getElementById('estateValue').value); var numExecs = parseInt(document.getElementById('numExecutors').value); var resultDiv = document.getElementById('executorResults'); if (isNaN(estateValue) || estateValue 5000000) { baseCommission += (tempEstate – 5000000) * 0.02; tempEstate = 5000000; } if (tempEstate > 1000000) { baseCommission += (tempEstate – 1000000) * 0.025; tempEstate = 1000000; } if (tempEstate > 300000) { baseCommission += (tempEstate – 300000) * 0.03; tempEstate = 300000; } if (tempEstate > 100000) { baseCommission += (tempEstate – 100000) * 0.04; tempEstate = 100000; } baseCommission += tempEstate * 0.05; var totalCommission; var perExecutor; // Multiple Executor Rules if (estateValue < 100000) { // If estate = 100k, up to 3 executors get full commission // Note: The UI limit is 3, if user selects 3+, we assume max cap of 3 commissions totalCommission = baseCommission * numExecs; perExecutor = baseCommission; } document.getElementById('totalCommission').innerText = '$' + totalCommission.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById('perExecutor').innerText = '$' + perExecutor.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); resultDiv.style.display = 'block'; }

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How New York State Executor Commissions Work

Serving as an executor in New York involves significant legal and financial responsibilities. To compensate individuals for this work, New York law—specifically the Surrogate's Court Procedure Act (SCPA) § 2307—establishes a mandatory sliding scale for commissions. This commission is often referred to as a "statutory fee."

The New York Fee Schedule (SCPA 2307)

The calculation is based on the value of the assets that "pass through" the probate estate (receiving and paying out). The rates are applied as follows:

• 5.0% on the first $100,000
• 4.0% on the next $200,000
• 3.0% on the next $700,000
• 2.5% on the next $4,000,000
• 2.0% on any amount exceeding $5,000,000

What Assets Are Commissionable?

It is important to understand that not all assets of the deceased are subject to executor fees. Only "probate assets" are included in the calculation:

• Included: Cash, bank accounts in the decedent's name alone, stocks, bonds, and personal property. Real estate is only commissionable if the executor is required to sell it.
• Excluded: Assets passing by operation of law (joint accounts, "Transfer on Death" accounts), life insurance paid to a specific beneficiary, and real estate that passes directly to heirs without being sold by the estate.

Rule for Multiple Executors

New York has specific rules regarding multiple fiduciaries:

1. Estates under $100,000: Only one full commission is allowed. If there are multiple executors, they must share that single commission.
2. Estates $100,000 to $300,000: If there are two executors, each is entitled to a full commission. If there are more than two, they share two full commissions.
3. Estates over $300,000: Up to three executors are each entitled to a full commission. If there are more than three, they must share three full commissions.

Example Calculation

If a New York estate is valued at $500,000 with one executor:

• 5% of first $100,000 = $5,000
• 4% of next $200,000 = $8,000
• 3% of remaining $200,000 = $6,000
• Total Commission: $19,000

Tax Tip: Executor commissions are considered taxable income to the executor. In some cases, if the executor is also a primary beneficiary, it may be more tax-efficient to waive the commission and receive the funds as an inheritance (which is generally tax-free).