The wrinkle a trust doesn't automatically fix: the 1% commission
West Virginia's standout feature: beyond the graduated 5/4/3/2% scale on the personal estate administered, W. Va. Code § 44-4-12a(b) allows the personal representative an additional 1% commission on property that is not subject to administration but is includable for computing the federal estate tax. Revocable trust assets are generally includable in the grantor's federal gross estate. The practical consequence: if even a small asset is left outside the trust and a personal representative has to be appointed to handle it, that representative may be entitled to 1% of the entire trust's value — not just the small probate asset — because the trust assets are still part of the federal taxable estate. (No commission ever applies to joint and survivorship property, which is explicitly excluded.) This makes complete funding more important in West Virginia than in many other states.
The probate side of this comparison uses the same statutory scale as the West Virginia Probate Cost Calculator: 5% of the first $100,000, 4% of the next $300,000, 3% of the next $400,000, and 2% above $800,000 of the personal estate administered. The attorney fee has no statutory schedule — simple estates commonly run $2,500–$5,000. The trust side is market data: West Virginia attorneys typically charge roughly $1,200–$2,500 for a basic revocable living trust, with West Virginia-specific hourly-rate data putting a fuller plan closer to $1,960–$2,940. See the full breakdown in West Virginia Living Trust Setup Cost.