Where a fiduciary is engaged in a trade or business, as in RS 01802.033B., only their fees which are attributable to their operation of the estate-owned trade or business are included in NESE.

If the fiduciary is also a beneficiary of the estate, they may also receive a distribution of estate funds, or an allowance for support. These amounts are not included in NESE.

If development is required to determine apportionment of fees, amounts should be shown in:

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  Court order, or;

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  Statement of accounting from the court, or;

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  Statement from fiduciary's attorney.

If a flat fee is shown, refer to State Law for amounts allowed fiduciaries. Consult the ARC, Programs for information regarding State Law.