How the West Virginia executor fee actually works
A declining four-tier scale on the estate itself, plus two separate 1% commissions most states' statutes never reach.
1. A four-tier declining scale
W. Va. Code § 44-4-12a(a): personal representatives "shall be allowed any reasonable expenses... and commissions upon the amount of all the personal estate which is subject to administration, including the income from the personal estate, that is received and accounted for by them and upon the proceeds of real estate that is sold, as follows: (1) For the first $100,000, at the rate of five percent; (2) All above $100,000 and not exceeding $400,000, at the rate of four percent; (3) All above $400,000 and not exceeding $800,000, at the rate of three percent; and (4) All above $800,000, at the rate of two percent." The blended rate lands near 4.0% around $500,000, but that's a coincidence of the brackets — it's 5.0% at $100,000 and only 3.3% at $1,000,000.
2. Real estate not sold: a separate flat 1%
§ 44-4-12a(b): "Personal representatives also shall be allowed a commission of one percent on the value of real estate that is not sold." Unsold real property doesn't enter the main tiered calculation — it gets its own flat rate instead.
3. Nonprobate property: another separate flat 1%
§ 44-4-12a(b): personal representatives are also allowed 1% on property "not subject to administration but... includable for computing the federal estate tax." This genuinely reaches beyond what the personal representative formally administers — a real, distinctive extension most states' commission statutes don't have.
4. No commission on joint or survivorship property
§ 44-4-12a: "No commission is allowed on joint and survivorship property," whether real or personal — a clean, explicit carve-out.
5. The will can override the whole scale
§ 44-4-12a(f): "Notwithstanding the foregoing, a testator may deviate from the commissions allowed herein by express language in the testator's last will and testament." A direct override, not a renunciation procedure.
6. Failure to account forfeits the commission
W. Va. Code § 44-4-7: "Failure to account forfeits commissions unless allowed by circuit court or county commission." A real consequence tied to the fiduciary's accounting duty, separate from the compensation formula itself.
| Tier | Rate |
|---|---|
| First $100,000 | 5% |
| $100,000 – $400,000 | 4% |
| $400,000 – $800,000 | 3% |
| Above $800,000 | 2% |
| Real estate not sold | 1% flat |
| Nonprobate property (federal estate tax base) | 1% flat |