§ 2307. Commissions of fiduciaries other than trustees\n 1. Except as otherwise provided in paragraph (f) of this subdivision\non the settlement of the account of any fiduciary other than a trustee,\na donee of a power during minority or a donee of a power in trust, the\ncourt must allow to him or her the reasonable and necessary expenses\nactually paid by him or her and if he or she be an attorney of this\nstate and shall have rendered legal services in connection with his or\nher official duties, such compensation for his or her legal services as\nappear to the court to be just and reasonable and in addition thereto it\nmust allow to the fiduciary for his or her services as fiduciary, and if\nthere be more than one, apportion among them according to the services\nrendered by them respectively the following commissions:\n (a) For receiving and paying out all sums of money not exceeding\n$100,000 at the rate of 5 percent.\n (b) For receiving and paying out any additional sums not exceeding\n$200,000 at the rate of 4 percent.\n (c) For receiving and paying out any additional sums not exceeding\n$700,000 at the rate of 3 percent.\n (d) For receiving and paying out any additional sums not exceeding\n$4,000,000 at the rate of 2 1/2 percent.\n (e) For receiving and paying out all sums above $5,000,000 at the rate\nof 2 percent.\n (f) If the will makes provisions for specific rates or amounts of\ncommissions for a corporate executor, or, if a corporate executor has\nagreed to accept specific rates or amounts of commissions, or, if the\nwill provides that a corporate executor shall receive commissions as\nprovided or stipulated in the corporate executor's published schedule of\nfees in effect at such time or times such commissions become payable,\nincluding a stipulated minimum commission and asset base for calculating\nsuch commissions, a corporate executor shall be entitled to be\ncompensated in accordance with such provisions, agreement or schedule,\nas the case may be, even though such provisions, agreement or schedule\nare not executed in accordance with the provisions required for wills\nand are not attested as required for the recording of deeds in this\nstate.\n Such commission shall be computed separately for receiving and for\npaying out sums of money, at one-half the statutory rates for receiving\nand at one-half the statutory rates for paying out sums of money.\n 2. The value of any property, to be determined in such manner as\ndirected by the court and the increment thereof, received, distributed\nor delivered, shall be considered as money in computing commissions. But\nthis shall not apply in case of: (a) a specific legacy or devise; or (b)\nthe recovery of awards from the September eleventh victim compensation\nfund of two thousand one established pursuant to title IV of the federal\nair transportation safety and system stabilization act, public law\n107-42, as amended, which awards shall be valued at zero for purposes of\nthis section. Whenever any portion of the dividends, interest or rent\npayable to a fiduciary other than a trustee is required by any law of\nthe United States or other governmental unit to be withheld by the\nperson paying it for income tax purposes, the amount so withheld shall\nbe deemed to have been received and paid out.\n 3. In addition to the compensation hereinbefore provided the court may\nallow to the guardian of the person a sum of money to be fixed by it and\npaid by the guardian of the property out of the funds in his hands as\ncompensation for services of the guardian of the person up to the time\nof the allowance.\n 4. If a guardian is required to receive income and pay it over and\nfiles an annual account as required by 1719 of all his receipts and\ndisbursements, he shall be allowed and may retain the same commission on\nthe amount of income so accounted for as he would be allowed upon\nprincipal on a judicial settlement. If the guardian fails to file an\nannual account as
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