How the Oklahoma executor fee actually works
A schedule that traces back to 1910, with breakpoints so low the tiers barely matter on anything but the smallest estates.
1. A three-tier schedule with very low breakpoints
58 O.S. § 527(A): "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%)." Because the top tier starts at just $6,000, this schedule behaves like a nearly flat 2.5% on any estate of meaningful size.
2. Mandatory, not discretionary
§ 527(A): the statute says the executor "must be allowed" this commission once the will is silent on compensation or the will's provision has been renounced. This is statutory compensation the court is required to award — not a discretionary ceiling a court can undercut.
3. Extraordinary service: additional, but capped
§ 527(A): "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." The extra award for unusual work can't exceed the base commission itself — a real, specific cap on the add-on.
4. Co-executors: one fee, as a unit
§ 527(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."
5. Partial service: a prorated share
§ 527(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." A real, specific rule for a successor executor who only handled part of the administration.
| Tier | Rate |
|---|---|
| First $1,000 | 5% |
| $1,000 – $6,000 | 4% |
| Above $6,000 | 2.5% |