Commissions of Personal Representatives; Apportionment

(a)The executor, when no compensation is provided by the will or he renounces all claim thereto as provided in Section 2801 of this Title, or the administrator, or the administrator with the will annexed, shall receive commissions upon the amount of the estate accounted for by him, as follows: For the first five thousand dollars ($5,000.00) at the rate of eight percent (8%); for the next ten thousand dollars ($10,000.00) at the rate of five percent (5%); for the next fifteen thousand dollars ($15,000.00) at the rate of four percent (4%); for the next twenty thousand dollars ($20,000.00) at the rate of three percent (3%); for the next one hundred thousand dollars ($100,000.00) at the rate of two percent (2%); for the next three hundred fifty thousand dollars ($350,000.00) at the rate of one and one-half percent (12%); and for all above five hundred thousand dollars ($500,000.00) at the rate of one COL120106 CH. 28 COMPENSATION percent (1%); provided, that the allowance of such commission shall be subject to the provisions of Section 2811(a) of this Title. If there are two or more personal representatives, the compensation shall be apportioned among them by the Superior Court according to the services actually rendered by each.

(b)The commission to which the personal representative is entitled pursuant to subsection

(a)of this Section shall be based upon the total amount of the inventory plus gains over appraisal value on sales, plus receipts, less losses on sales, without reference to encumbrances or other obligations on property in the estate, if any. This subsection shall apply whether or not a sale of property has taken place during the administration of the estate.