§ 58-527. Fees and commissions.

A.  When no compensation is provided by the will, or the executor renounces all claim thereto, he must be allowed commissions upon the amount of the whole estate accounted for by him, excluding all property not ranked as assets, as follows:

1.  For the first thousand dollars, at the rate of five percent (5%);

2.  For the next Five Thousand Dollars ($5,000.00), at the rate of four percent (4%); and

3.  For all amounts above Six Thousand Dollars ($6,000.00), at the rate of two and one-half percent (2 1/2%); and the same commission must be allowed administrators.

In all cases such further allowance may be made, as the judge of the district court may deem just and reasonable, for any extraordinary service.  The total amount of such allowance must not exceed the amount of commissions allowed by this section.

B.  Co-executors and co-administrators shall be entitled, as a unit, to the same fee allowable to a single executor or administrator, which shall be divided among them as the court may determine, unless they agree to a different division and the division is approved by the court.

C.  An executor or administrator who does not serve during the entire administration of an estate shall be entitled to only a portion of the fee provided in subsection A of this section, and such portion shall be determined by the court in its discretion.

R.L. 1910, § 6427; Laws 1992, c. 395, § 10, eff. Sept. 1, 1992.