In re the Estate of Miller

While I am in agreement with my colleagues with respect to the other issues presented on this appeal, I do not share their view that the rate at which the trustees herein are to be compensated is to be fixed by reference to the statutory rate of compensation in effect at the time of the testator’s death. I would argue that the Surrogate correctly concluded that the trustees are entitled to the greater fee allowed under the legislation enacted subsequent to the testator’s death and in effect at the time such fees became payable (SCPA 2309). As the majority notes, the general-rule is that…