Quick answer: New York's rule for multiple fiduciaries under SCPA § 2307(5) scales in three steps by the estate's gross principal value: under $100,000, only one full commission total, split by services rendered; $100,000 to under $300,000, each of up to two fiduciaries gets a full commission; $300,000 or more, each of up to three fiduciaries gets a full commission. Estimate the underlying single-fiduciary commission first with the New York executor fee calculator, then apply the multiplier below.
Under $100,000: one commission, apportioned
SCPA § 2307(5)(a): "less than $100,000 and there is more than 1 fiduciary the full compensation for receiving and paying out principal and income allowed herein to a sole fiduciary must be apportioned among them according to the services rendered by them respectively." One commission pool, however many fiduciaries are serving.
$100,000 to under $300,000: up to two full commissions
§ 2307(5)(b): "$100,000 or more but less than $300,000 each fiduciary is entitled to the full compensation... allowed herein to a sole fiduciary unless there are more than 2 fiduciaries in which case the full compensation... allowed herein to 2 fiduciaries must be apportioned among them according to the services rendered by them respectively." With exactly two fiduciaries in this range, each gets a full commission — the estate effectively pays double. With three or more, the total stays capped at two full commissions, split among everyone by services rendered.
$300,000 or more: up to three full commissions
§ 2307(5), opening clause: "if the gross value of the principal of the estate accounted for amounts to $300,000 or more each fiduciary is entitled to the full compensation on principal and income allowed herein to a sole fiduciary unless there be more than 3, in which case the compensation to which 3 would be entitled must be apportioned among them according to the services rendered by them respectively." Once the estate reaches $300,000, up to three fiduciaries can each collect a full commission — New York's most generous tier, and more generous at this level than any other state built in this cluster.
A written agreement can change the split, within a limit
§ 2307(5): fiduciaries may agree in writing among themselves to a different apportionment than the default — but that agreement "shall not provide for more than one full commission for any one of them." The written-agreement option exists at both the two-fiduciary and three-fiduciary thresholds.
The rental commission works differently
§ 2307(6): the separate 5%-of-gross-rents commission for handling real property is limited to one total per estate, regardless of the number of fiduciaries or the estate's size — the scaling 1x/2x/3x rule under § 2307(5) doesn't extend to this additional commission.
Worked examples
A single-fiduciary commission of $19,000 corresponds to a $500,000 estate under the § 2307(1) schedule.
| Scenario | Full commissions available | Total pool |
|---|
| 2 fiduciaries, $500,000 estate (≥$300k) | Up to 2, each full | $38,000 ($19,000 each) |
| 3 fiduciaries, $500,000 estate (≥$300k) | Up to 3, each full | $57,000 ($19,000 each) |
| 4 fiduciaries, $500,000 estate (≥$300k) | Capped at 3 total | $57,000, apportioned among all 4 by services rendered |
| 2 fiduciaries, $150,000 estate ($100k–$300k) | Up to 2, each full | Double the single-fiduciary commission on $150,000 |
| 2 fiduciaries, $60,000 estate (<$100k) | 1 total | Single commission, apportioned by services rendered |
All figures independently verified against § 2307(1) and § 2307(5). The $300,000+ tier is measured on the estate's gross principal value, separate from the income figures used for the base commission schedule itself.
Facing probate in New York?A local probate attorney can review your estate — many offer a free consultation.
Talk to a New York attorneyEstimate for general guidance only, not legal advice. Based on SCPA § 2307(5) and § 2307(6). The number of full commissions available scales with the estate's gross principal value exactly as described; a written agreement among fiduciaries can change the division but never gives any one fiduciary more than one full commission. Consult a New York probate attorney to resolve a specific dispute over compensation between co-executors.