Editor's notes.

- In light of the similarity of the statutory provisions, decisions under former Code 1933, § 113-1101 and former O.C.G.A. §§ 53-6-140,53-6-142, and53-6-143 are included in the annotations for this Code section.

Statutory commissions.

- Under O.C.G.A. § 53-6-60(b), the executor's commission is 2.5 percent of all funds received by the estate and 2.5 percent of all funds paid out of the estate; such commission on the amounts flowing through the estate are the executor's as a matter of statutory right. In re Estate of Sims, 259 Ga. App. 786, 578 S.E.2d 498 (2003).

Compensation set by statute.

- As the probate court appointed an administrator to serve as such over the sister's estate, the administrator's compensation was controlled by O.C.G.A. § 53-6-60 (b), and thus, the appeals court was not persuaded otherwise by the administrator's claims that the decedent's will mandated hourly compensation and that a prior administrator was compensated on an hourly basis. Ray v. Nat'l Health Investors, Inc., 280 Ga. App. 44, 633 S.E.2d 388 (2006).

Waiver of executor's commission permitted.

- Executor may waive the executor's statutory commission under O.C.G.A. § 53-6-60(g), but a mere statement that the executor's commissions are waived is not sufficient to waive the statutory right; to bind the executor to a waiver of the executor's rights to a commission, there must be a binding contract with consideration. In re Estate of Sims, 259 Ga. App. 786, 578 S.E.2d 498 (2003).

Commission on prior commission not authorized.

- An administrator was not entitled to the payment of a commission on a previously paid commission. Sams v. Leskanic, 220 Ga. App. 202, 469 S.E.2d 703 (1996) (decided under former O.C.G.A. § 53-6-140).

Commission on extra compensation authorized.

- Administrator was entitled to a commission on a sum disbursed to the administrator as extra compensation. Sams v. Leskanic, 220 Ga. App. 202, 469 S.E.2d 703 (1996) (decided under former O.C.G.A. § 53-6-140).

Commission related to transferred property not authorized.

- Co-executor's participation in a prior settlement which resulted in a transfer of real property to beneficiaries, in the co-executor's individual capacity as a beneficiary, was conduct which showed the co-executor's assent by presumption or implication to the decree of title to the property in the beneficiaries; thus, the co-executor was not entitled to a commission for subsequent actions related to the property. Baggett v. Baggett, 270 Ga. App. 619, 608 S.E.2d 688 (2004) (decided under former O.C.G.A. § 53-6-140).

Guardian's claim for commission upon final distribution of deceased ward's estate was not barred by the application of O.C.G.A. § 29-2-43, applying to situations where a guardian has resigned, died, or been removed, or by former O.C.G.A. § 53-6-142 which does not apply to guardians. In re Estate of Donald, 222 Ga. App. 355, 474 S.E.2d 251 (1996) (decided under former O.C.G.A. §§ 53-6-140,53-6-142).

Issues of fact existed as to excessiveness of fee.

- Trial court correctly concluded that questions of fact remained as to whether a trustee collected excessive executor's fees under O.C.G.A. § 53-6-60 because the record showed that the $425,000 the trustee collected in executor's fees for the administration of the estate was based on calculations by accountants; however, the beneficiary presented evidence that the trustee may have miscalculated the earned commission under § 53-6-60 in excess of $184,307. Hasty v. Castleberry, 293 Ga. 727, 749 S.E.2d 676 (2013).

Executor's breach of fiduciary duty.

- Probate court order removing an executor for cause was affirmed because the executor violated the executor's fiduciary duty in numerous ways by failing to dissolve the estate business, using estate property and funds for the executor's own benefit and to pay personal bills, overpaying executor's fees, and having a conflict of interest by continuing to operate the business despite the estate losing money but personally benefiting by using the business property rent free. Myers v. Myers, 297 Ga. 490, 775 S.E.2d 145 (2015).

Procedure on appeal.

- In an appeal from an order of the probate court denying an executor's petition for compensation under former O.C.G.A. § 53-6-143, the superior court's judgment holding that the commission allow as compensation two and one half percent of the value of the property delivered in kind but not setting forth the property's value, was not final, as no final award of compensation was made, and the executor was required to follow interlocutory appeal procedures. Clark v. Davis, 242 Ga. App. 425, 530 S.E.2d 49 (2000) (decided under former O.C.G.A. § 53-6-143).

Cited in DuBose v. Box, 246 Ga. 660, 273 S.E.2d 101 (1980); In re Estate of Dasher, 259 Ga. App. 201, 575 S.E.2d 921 (2002).

Editor's notes.

- In light of the similarity of the statutory provisions, opinions under former O.C.G.A. §§ 53-6-140 and53-6-141 are included in the annotations for this Code section.

Commission on interest from loans.

- Commission authorized by former O.C.G.A. § 53-6-140 was not in addition to the ten percent commission that an administrator or an executor was entitled to under former O.C.G.A. § 53-6-141 on money loaned by the decedent or by one as administrator or executor because former O.C.G.A. § 53-6-140 exempted a commission on money loaned by and repaid to an administrator, executor, trustee, or guardian. 1987 Op. Att'y Gen. No. U87-26 (decided under former O.C.G.A. § 53-6-140).

"Money loaned".

- Municipal bonds and certificates of deposit, but not stocks, constitute "money loaned" within the meaning of former O.C.G.A. § 53-6-141. 1987 Op. Att'y Gen. No. U87-26 (decided under former O.C.G.A. § 53-6-141).