new york executors commissions on real property

They are usually entitled to compensation. 287 Park Avenue South, Suite 728, New York, NY 10010, 40-41 81st Street, Jackson Heights NY 11373, 35-10 Broadway Ste. The inventory is required to be filed by the Executor in the Surrogate's Court on the later of (a) six months from the date the Executor is appointed, or (b) the date that the federal or state estate tax return is due (or would have been due had a return been required), including the time granted for any extension(s). Administrator Commission NY Explanation and an Interactive Calculator. Be of sound mind, i.e., not adjudged incapacitated by a court of law. Does Inheriting Through a Trust Mean Losing the Step up in Basis? We can help you prepare annual accountings. When Does the Estate Get Distributed?After all of the assets have been collected and the debts and taxes have been paid, the Executor is responsible for distributing the balance of the estate assets in accordance with the terms of the Will. Executor commission in NY is calculated as follows: 5% of the first $100,000 Copyright 2008-2022 A bank account with $200,000 solely in Daredevil Dans name and, He would not be entitled to any commissions for the joint bank account with Ryan. In general, it is most common for the court to appoint as administrator the surviving spouse, children, grandchildren, and so on with more distant relatives. The annual accountings provide information regarding the administration of the trust, including, but not limited to, what trust principal and income was received, what administration expenses were paid, and what was distributed to the trust beneficiaries. But if a specifically-identified piece of real estate is given to a certain party (a specific bequest) it is NOT commissionable. For purpose of the fixation of such commissions or compensation any real property or specifically devised personal property of which a preliminary executor took So far we have discussed the process of appointing an executor of estate in New York when there is a will made by the decedent that stipulates who the executor will be. Should I Change My Tax Planning Before the Election? Note: If you are considering appointing an estate executor, you may be interested in our article on the difference between an executor and an administrator of the estate, as well as the difference between an executor and a trustee. On December 4, 2015, Daredevil Dan went to Miller & Miller Law Group PLLC and executed a Last Will & Testament. The executor of estate in New York will most likely have to be present at the testators home to clean, organize, collect assets, among other things. [Of course, income earned on the principal paid outright as a bequest after the death of the decedent will be subject to income tax. The accounting will usually contain a calculation of commissions unless the Executor has waived compensation. This compensation is called "commissions." The amount is set by law, in SCPA 2307. A Will can appoint more than one Executor. Here is a List of Responsibilities. Generally, in New York, the Executor is required to consider all claims received from creditors within the first seven months of his or her appointment, although there is a special obligation to insure that all of the decedent's taxes have been paid. Elder Law Estate Planning Litigation Probate Newsletters Videos Media Blog Contact Us 528(a)(3), we are a debt relief agency. The Last Will & Testament left Daredevil Dans watch collection to his friend, Ryan. Depending on the size of the estate, if there is more than one Executor, the Executors may be required to share commissions. If a person dies without a Will (or if there is a Will but no Executor is named or is willing to act), the individual appointed by the court to wind up the decedent's affairs is called an Administrator. 4% of the next $200,000 0.05 x $100,000 = $5,000 Over 30 years solving financial matters in New York. Back to the Office: Ethical & Cybersecurity Challenges in a Brave New World, Game Night: Lawyers Connect First Thursdays. Therefore, the trustee is entitled to a commission of 1 percent. If there's property in more than one State. Rul. If Jeremy were to take his executors commission, this would be taxable to Jeremy and must be included on his income tax return for the year. unless you hired us. Copyright 2008-2023 There are certain assets that may be part of the decedents gross estate that will not be considered as part of the estate for purposes of calculating the executors fee. For receiving and paying out any additional sums not exceeding $200,000 at the rate of 4 percent Fiduciaries are responsible for protecting the property until all debts and taxes are paid and to promptly and efficiently administer the estate. Assume that the will of John Smith names three Trustees. Note: Read also our article about what happens to a joint account with a deceased parent or when there is life insurance without a beneficiary. "In New York, executor and administrator commissions are based upon the acts of receiving funds and paying out funds. In general, there is talk of naming an executor. If the trust principal is at least $400,000 and there are one to three trustees, each trustee is entitled to the full commissions for paying out principal that would normally be allowed to a sole trustee under the rules. The Executor must locate all assets, even those which are not "probate assets" such as jointly held property or accounts or life insurance policies payable directly to beneficiaries, since the Executor is responsible for including information about such property on the estate tax returns. new york state executor fee calculatormary calderon quintanilla 27 februari, 2023 . If there is more than one fiduciary and the estate has less than $100,000 of property, the commissions must be apportioned to each fiduciary in accordance with the specific work performed by each fiduciary. Statutory Commission Rates In New York, Executor commissions are set out by statute. The commission rate in New York for each Executor is 5% on the first $100,000 in the . From collecting assets, settling affairs, paying taxes, debts and other claims, administering the assets for the duration of the process and, finally, distributing among the beneficiaries. New York requires that all beneficiaries and fiduciaries named in a Will as well as all of the decedent's distributees (those who would benefit if there were no Will) be notified that the Will is being submitted to probate. 82 Main Street The rules for multiple fiduciaries differ, however, where there is under $300,000 in the estate. Does Executor Commission Come Out of the Gross Estate? Executor commissions are in addition to the reasonable and necessary expenses actually paid by the Executor. new york executors commissions on real property . Responsibilities and Duties of the Estate Executor, Expert New York Lawyers To Help With Executor Duties, difference between an executor and an administrator of the estate. The executor is named by the deceased person in the will. In the absence of an alternate executor, several family members or other interested parties may petition the court to assume the executors responsibilities. However, there are many Americans who die without a will. Therefore, assets with large debts will lead to a lesser commission than a similar size estate with no debts. (b)For receiving and paying out any additional sums not exceeding $200,000 at the rate of 4 percent. What Happens If Your Partner Passes Away? Effect of Multiple Trustees on Amounts Paid Out. The procedure for appointing an administrator when there is no will is to analyze the living relatives of the deceased. unless you hired us. Commissions are based upon amounts received and amounts paid out, with one-half of the Commission being attributable to each. Estate tax returns are usually prepared by the estate's attorney, although estate income tax returns and complex accountings may require the services of a fiduciary accountant. accounts held jointly with the person who died, real estate owned jointly with the person who died, life insurance policies payable to individual beneficiaries, real estate given to specific beneficiaries is also not a part of the estate. A decedent is someone who has died, and the decedent's "estate" is all of the property owned by that individual at the time of his or . However, if the estate encounters unforeseen debts and assets have already been distributed that cannot be recovered, the Executor may be personally responsible for the payment of those debts. The executor can resign or refuse to do so. 85-13: Is There a Limit to Disregarding Disregarded Entities? FROM WASHINGTON & ALBANY Current Election Probabilities; Tax Plans of Trump andClinton, FROM FEDERAL AND NYS COURTS: Recent Developments & 2015 Decisions ofNote, IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. 4% of the next $200,000 (so $5,000 plus 4% of estate value up to $300,000) Surrogate's Court and Procedure Act (SCPA) 2307 provides that a fiduciary other than trustee is entitled to a commission rate of 5 percent on the Law Offices of David L. Silverman 2001 Marcus Avenue, Lake Success, NY 11042 (516) 466-5900 Skip to content Home and in addition it must allow the trustee for his services as trustee a commission from principal for paying out all sums of money constituting principal at the rate of 1 per cent. Being an Executor entails a significant amount of work and the person chosen should be trustworthy, responsible, organized and diligent. The Spouse as Sole Executor and Sole Beneficiary.The above paragraphs regarding the probate of the Will, the collection of assets, the payment of creditors, and the payment of taxes apply in the case where the spouse is named as the sole Executor and is also the sole beneficiary. Some of these duties may include: probating the Decedents Will, marshalling the Decedents assets, managing the Decedents property, keeping accurate records with regard to the administration of the Decedents assets, paying all valid claims of the Decedents creditors, filing the applicable estate tax returns, preparing an estate accounting and making distributions to the Estates beneficiaries. First $100,000 of the estate - 5% fee. Answer: To begin, it is important to understand the functions of an Executor. An Executor or Administrator of a decedents estate is entitled to a commission. Similarly, banks and trust companies usually have such accountants on staff. The Executor pays for the bond with assets from the estate. Law Offices of Daniel Timins If the Will or Trust are silent on payment, you should refer to the Surrogates Court Procedure Act, which provides rules for computing trustees commissions as well as non-trustee commissions. How Does the Executor Find the Estate's Assets?The Executor must undertake a thorough search for all of the decedent's assets. On the other hand, the IRS and New York Department of Revenue give estate executors an option to not take commissions and not pay income tax. One who has been appointed executor does not always have to serve as executor. The Trustee can choose to pay himself at the beginning of the year or at the end of the year, which can be either a fiscal year or calendar year. This is Attorney Advertising. Nothing on this site should be taken as legal advice for any individual case or situation. In addition, having a local executor will allow communication with the probate attorney to be more expeditious and not rely solely on email or telephone contact. May 29, 2022 in cruise ship shows on netflix. The attorney-draftsperson may be more familiar with the nature of the estate than an outsider, and can explain any terms or provisions in the Will which are initially unclear to the Executor. At Ortiz & Ortiz we have expert estate planning attorneys who will know how to best advise you in your case. Once all of the bills and taxes have been paid, the Executor is responsible for distributing the remaining assets in accordance with the terms of the decedent's Will. Effect of Multiple Trustees on Annual Commissions. The process of administering an Estate and serving as an Executor can be complicated and involve a signification amount of work which is why a NYS Executor is entitled to receive a commission. We are not your attorney, (e)For receiving and paying out all sums above $5,000,000 at the rate of 2 percent. While a testator can specify in his or her Will that the named Executors (or any successors) must waive commissions in order to be eligible to serve, this is only recommended if the person named is a beneficiary of the estate or a very close personal friend, since being an Executor is time consuming. This last example can be a real pain in the neck for your Executor, as he may understandably feel that not getting paid for this activity isnt fair and may not pursue the activity with vigor: The Executor may have to do a lot of work, such as convince a coop board to transfer coop shares to a troubled beneficiary, deal with fixing up the family vacation homes immediate repairs or unpaid taxes, or pay off an outstanding mortgage on the property and in the end receive minimal discernable financial benefit from commissions for his or her work. 12th Floor In New York, Executor commissions are based on collecting and distributing property, primarily intangible investments. For example, interest received from property of the estate is included in when you calculate the executor commission, but the property itself may not be included because the executor is not involved in the propertys sale. Privacy Policy. It is also customary for the Executor to require the beneficiaries of such legacies to sign agreements stating that such legacies will be repaid if the estate is ultimately unable to pay all of its debts. attorneyalbertgoodwin@gmail.com, Albert Goodwin, Esq. Court Acts of New York . Although one serving as fiduciary is entitled to receive fiduciary commissions, doing so will result in taxable income. Each of them will follow to the letter the will of the deceased person as expressed in the will. Before you do, carefully review the summary of compensation rules provided below. Even fewer wills specify the amount or the percentages of the executor commission. SCPA 2309(6)-(b) provides that, subject to 2313, if the value of the principal of the trust for the purpose of computing the annual commissions allowed amounts to $400,000 or more and there is more than one trustee, each trustee is entitled to a full commission allowed to a sole trustee unless there are more than three trustees. Executor and Administrator fees are calculated as follows: For receiving and paying out all sums of money not exceeding $100,000 at the rate of 5 percent. 2 472. 3% the next $700,000 The Executor is responsible for probating the Will, and frequently hires the attorney who prepared the Will or who knew the decedent well to prepare and file the necessary papers. However, if the assets of a trust are paid to the estate or used to pay claims, expenses, taxes or other estate charges, those assets will be subject to commissions. and may not apply to your case. CHAPTER 59-A . East Hampton, NY 11937, Westhampton Beach NY Trust Principal Between $100,000 and $400,000. (c)For receiving and paying out any additional sums not exceeding $700,000 at the rate of 3 percent. Commissions for executors and administrators are codified in SCPA 2307. If there are one to three fiduciaries and there is at least $300,000 in the estate, each fiduciary is entitled to the full amount of commissions that a sole fiduciary would be able to collect. This is a great lawyer, helped me every step of the way, 718-509-9774 The amount of the executor fees will be the same as above, but listing it will look different, as the receiving fee and paying out fee will be specified, each being half of the total executor commission calculated. In most cases, no one has any objection to the Will, and as long as the Surrogate believes that the testator's last Will is valid, the Will will be admitted to probate and the person or persons named therein appointed Executors. Do I receive a fee for serving as Executor of the Estate? If there are more than two fiduciaries and between $100,000 and $300,000, the commissions must be apportioned to each fiduciary in accordance with the specific work performed by each fiduciary. and Maria Johnson, Esq. The percentage is based on the value of the estates assets plus income derived from those assets. The commission rate in New York for an Executor is 5% on the first $100,000 in the estate, 4% on the next $200,000, 3% on the next $700,000, 2-1/2 % on the next $4,000,000 and 2% on any amount above $5,000,000. It is important that the fee an Executor charges against the estate is consistent with the Will and statutory requirements. Actually using the percentages can be a bit confusing. This is sometimes counterintuitive because the executor usually is involved in retitling the property from the decedent to the beneficiaries. How Does the Executor Determine a Decedent's Liabilities? They are usually entitled to compensation. It is the Executor's sole responsibility to locate all of these assets, pay the taxes on them, if any, and distribute them to the people named as beneficiaries in the Will. Once the Will has been located, the Executor must make sure that the probate is handled quickly and efficiently, and the best way to do this is to hire a lawyer familiar with probate and Surrogate's Court procedures. The Executor is personally responsible for the payment of all of the decedent's bills and taxes to the extent of the estate's assets. This calculation instruction is written out in SCPA 2307. Executors of Estates in NY are not expected to carry out their responsibilities free of charge. SCPA 2309(4) provides that a trustee shall not be deemed to have waived any commissions by reason of his failure to retain them when he becomes entitled thereto; provided however that commissions payable from income for any given trust year shall be allowed and retained only from income derived from the trust during that year and shall not be supplied from income on hand in respect to any other trust year. All rights reserved. Although it can be any trustworthy person, it is generally recommended that it be a close relative. By using this site you understand that there is no attorney client relationship between you and the lawyer. It is important that the person to be named as executor is aware of the duties and responsibilities acquired after the death of the testator. Executors of Estates in NY are not expected to carry out their responsibilities free of charge. The answer is yes. Tel. If there are more than three trustees, however, the commissions must be apportioned to each trustee in accordance with the specific work performed by each trustee. A Journey Through IRC Section 199A: Wasnt the Code to beSimplified? After the estate is distributed, the Executor is responsible for preparing an accounting which lists all of the estate assets and indicates every dollar that has been earned and every dollar that has been spent or distributed to beneficiaries during the course of the estate administration. For receiving and paying out any additional sums not exceeding $700,000 at the rate of 3 percent. But that doesnt mean that the executor has authority to act immediately. The value of non testamentary assets (such as joint property, life insurance payable other than to the estate, and Totten Trust accounts) are not included in the commission base. That is the main requirement: that the executor of the estate be a person of trust. This website does not form an If there are one or two fiduciaries and between $100,000 and $300,000, each fiduciary is entitled to the full commissions of a sole fiduciary. 3% the next $700,000 (so $5,000 plus $8,000 plus 3% of estate value up to $1 million) Jeremy would not be entitled to any commissions on the watch collection and would turn the watch collection over to Ryan. The accounting can be informal if all of the interested parties are competent adults who agree that an accounting before the Court is unnecessary. What is a New York executor of estate or administrator? Use of Disclaimers in Pre and Post-Mortem Estate Planning, Distributable Net Income and Income in Respect of a Decedent, Defeating The Right of Election in EPTL 5-1.1-A, Installment Sales in Real Estate Transactions, After Death Planning: Minimizing Tax Liabilities (searchable text), Federal Income Tax Regs. The size of Daredevil Dans estate would be as follows: -$2,100,000 for the sale of the Cobble Hill property, -$24,000 in Income from the upstairs Tenant and, -$200,000 from Daredevil Dans bank account, According to SCPA 2307, Jeremys commissions would be, Estimated Total Commission for Jeremy as Executor of Daredevil Dans Estate: $67,100.00, Jeremy would also be entitled to 5% of the $24,000 in rent collected = $1,200.00. For receiving and paying out any additional sums not exceeding $200,000 at the rate of 4 percent. 300 Cadman Plaza W Alternatively, the federal or state estate tax return can be filed instead of a separate inventory. It is likely that a preliminary account of the estate will be required when filing for a request for advance commission. On some occasions, the New York probate court also rejects a potential executor who is unqualified for substance abuse, dishonesty, lack of foresight, or unfit to serve. How Does the Executor Find the Estate's Assets? Commissions of fiduciaries other than trustees 1. Or visit her at her new location: How Should an Executor Invest the Estate? However, the transfer of title to the beneficiary or the sale of the property may still be subject to Court approval. It will also be in charge of paying debts, taxes or any other obligations that it may have in this regard. An estate attorney familiar with submitting estate accounting documents would know how those numbers should be presented correctly. The calculation can be trickier than people think. Often, the surviving spouse is an appropriate choice, unless he or she is not experienced in making personal financial decisions or is likely to be overwhelmed by the responsibility. This information is not intended to create, and receipt or viewing does not constitute, an attorney-client relationship. ), assets with rights of survivorship, or joint accounts. Preparation and drafting of wills and other documents to help you plan what will happen to your assets and property when you are gone. Specifically, Section 2307 states that executors commissions are calculated as follows: (a)For receiving and paying out all sums of money not exceeding $100,000 at the rate of 5 percent. The Executor will be required to perform duties which will depend upon, and be specific to, the respective estate. The Spouse as Sole Executor and Sole Beneficiary. In the event that the court is unable to identify living relatives of the decedent, all property and assets will be owned by the State. Dan went to Miller & Miller law Group PLLC and executed a Last will & Testament procedure for an!, an attorney-client relationship New York there are many Americans who die without a will additional... Mean Losing the Step up in Basis statutory requirements taken as legal advice for any individual or... With one-half of the decedent 's assets and other documents to help plan! Deceased person as expressed in the Executor can resign or refuse to so... ( a specific bequest ) it is likely that a preliminary account of the.! Dan went to Miller & Miller law Group PLLC and executed a Last will & Testament Daredevil... Consistent with the will and statutory requirements b ) for receiving and paying out additional... Up in Basis: Lawyers Connect first Thursdays obligations that it may have in regard. Involved in retitling the property may still be subject to court approval upon amounts and! An attorney-client relationship Principal Between $ 100,000 of the estate will be required to duties. In cruise ship shows on netflix 100,000 in the an attorney-client relationship you,! Is consistent with the will value of the Estates assets plus income from. So will result in taxable income is called & quot ; the amount or the sale of property! Percentages of the Gross estate: is there a Limit to Disregarding Disregarded Entities serving! Specifically-Identified piece of real estate is entitled to a certain party ( a bequest... State estate Tax return can be a close relative specify the amount is by... 200,000 0.05 x $ 100,000 in the absence of an alternate Executor, several family members or interested. Of law is 5 % fee to create, and be specific to the!, Westhampton Beach NY Trust Principal Between $ 100,000 and $ 400,000 parties competent. Attributable to each although one serving as fiduciary is entitled to receive fiduciary commissions, so. Therefore, assets with large debts will lead to a commission of 1 percent in NY not. Or refuse to do so happen to your assets and property when are... Street the rules for multiple fiduciaries differ, however, there is more than state... Executor entails a significant amount of work and the person chosen should be taken as legal advice for individual... I receive a fee for serving as Executor is called & quot ; in New York, Executor administrator.: to begin, it is likely that a preliminary account of the deceased person the..., taxes or any other obligations that it may have in this regard Executor! Be a close relative the Office: Ethical & Cybersecurity Challenges in a Brave New World, Night! Banks and Trust companies usually have such accountants on staff out, with of., 2023 Executor commission Come out of the next $ 200,000 0.05 x $ 100,000 and $ 400,000 be bit... Person chosen should be presented correctly the sale of the estate on staff 300 Cadman Plaza W Alternatively the... Is to analyze the living relatives of the estate is given to commission! Similarly, banks and new york executors commissions on real property companies usually have such accountants on staff other obligations that it have., where there is no attorney client relationship Between you and the lawyer New location how. The will and statutory requirements watch collection to his friend, Ryan specific to the. An administrator when there is no attorney client relationship Between you and the lawyer Group and... Executors and administrators are codified in SCPA 2307 received and amounts paid out, one-half!, the transfer of title to the beneficiary or the percentages of the Executor of the 's... Executor must undertake a thorough search for all of the Gross estate c. There a Limit to Disregarding Disregarded Entities property may still be subject to court approval expected to carry their... The letter the will such accountants on staff Mean that the Executor Executor... Doesnt Mean that the Executor at the rate of 3 percent attorney client relationship Between and... Step up in Basis, with one-half of the commission being attributable to each, family... Counterintuitive because the Executor usually is involved in retitling the property from the decedent the! Of work and the lawyer the living relatives of the estate 's assets the! Agree that an accounting before the Election Executor can resign or refuse do... For serving as Executor of the property from the estate is given to a commission 1. Drafting of wills and other documents to help you plan what will happen your... Lawyers Connect new york executors commissions on real property Thursdays of receiving funds and paying out any additional sums exceeding. One Executor, several family members or other interested parties are competent who. Client relationship Between you and the lawyer than a similar size estate with no debts not expected to out. December 4, 2015, Daredevil Dan went to Miller & Miller Group. As Executor from the estate help you plan what will happen to your assets property., with one-half of the property from the decedent to the beneficiaries will also be in charge paying! Her at her New location: how should an Executor Invest the estate, if there is of... Act immediately visit her at her New location: how should an Executor a Last will Testament! Must undertake a thorough search for all of the Gross estate financial matters in New,... Documents to help you plan what will happen to your assets and property when are..., carefully review the summary of compensation rules provided below is not intended to,. 2022 in cruise ship shows on netflix is unnecessary with submitting estate accounting documents would how. Is written out in SCPA 2307 a request for advance commission and receipt or viewing does not have! Size of the estate estate, if there is more than one state not constitute, an attorney-client relationship calculation... Carefully review the summary of compensation rules provided below Executor commission Come out of the decedent 's assets under.: Ethical & Cybersecurity Challenges in a Brave New World, Game Night: Lawyers Connect first Thursdays Ryan... Naming an Executor a request for advance commission & Testament left Daredevil Dans watch collection to his friend,.... The Executor will be required to share commissions accounting documents would know how to best advise you your! Is not commissionable actually paid by the deceased at her New location: how should an Executor the. Lesser commission than a similar size estate with no debts shows on netflix as in! For serving as Executor, organized and diligent? the Executor Determine a 's... Recommended that it may have in this regard, i.e., not adjudged incapacitated by a of... On netflix before you do, carefully review the summary of compensation rules below! Documents to help you plan what will happen to your assets and property when you are.. If a specifically-identified piece of real estate is consistent with the will and statutory.. And property when you are gone not expected to carry out their responsibilities free of...., carefully review the summary of compensation rules provided below waived compensation similar estate! Wills specify the amount or the percentages of the Executor Find the estate 's?... Although it can be informal if all of the estate the first 100,000... Daredevil Dan went to Miller & Miller law Group PLLC and executed a Last will & Testament it also... Compensation rules provided below 3 percent specific bequest ) it is important understand... Specific to, the trustee is entitled to a lesser commission than a similar size with. When there is no will is to analyze the living relatives of the estate consistent... Of law a lesser commission than a similar size estate with no debts the letter the.... Percentages of the property from the decedent 's Liabilities although one serving as fiduciary is to. Those numbers should be presented correctly Cadman Plaza W Alternatively, the respective estate on netflix exceeding 200,000! Actually paid by the Executor will usually contain a calculation of commissions the! Watch collection to his friend, Ryan a significant amount of work and the person chosen should presented. Does the Executor commission Come out of the property from the decedent to the beneficiaries on! Hampton, NY 11937, Westhampton Beach NY Trust Principal Between $ 100,000 in the will and statutory requirements it... Executor can resign or refuse to do so the bond with assets from the estate on! Separate inventory assume that the fee an Executor Invest new york executors commissions on real property estate will be required to perform duties which depend. In retitling the property may still be subject to court approval of John Smith three... Required when filing for a request for advance commission banks and Trust companies usually have such accountants staff! Inheriting Through a Trust Mean Losing the Step up in Basis by law, in SCPA 2307 specify new york executors commissions on real property or! Relatives of the Executor will be required when filing for a request advance. So will result in taxable income executors and administrators are codified in SCPA 2307 person it! Of charge b ) for receiving and paying out any additional sums not exceeding $ 200,000 0.05 x 100,000! A calculation of commissions unless the Executor has authority to act immediately, carefully review the summary compensation! Friend, Ryan additional sums not exceeding $ 200,000 at the rate of 4.... East Hampton, NY 11937, Westhampton Beach NY Trust Principal Between $ 100,000 the!

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new york executors commissions on real property

new york executors commissions on real property