In re the Estate of Moss

OPINION OF THE COURT

Renee R. Roth, S.

The respective draftsmen of the propounded wills in the estates of Paula M. Moss and Mortimer Hess, Jr., seek appointment as executors. Their applications raise different novel questions concerning the statute governing compensation of such fiduciaries (SCPA 2307-a).

The underlying facts in the first proceeding are as follows. Ms. Moss died on January 25, 2008, at the age of 92, survived by two children. She had executed a will on October 11, 2004, in which she left the bulk of her estate (valued at approximately $30 million) for the benefit of her issue…