Fiduciary Rates & Fees

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• Hourly fees range from $150 to $200 per hour, depending on the provider and type of service performed.
• Fees are billed in minimum increments of 1/10th of an hour.
• Travel time is billed at the applicable hourly rate, with mileage charged at the current IRS rate.

• Agent Under Power of Attorney/Agent for Healthcare Directive
  Professional Fiduciary hourly rate: $150 - $200 per hour

• Guardianship/Conservatorship of the Person (subject to court approval)
  Professional Fiduciary hourly rate: $150 - $200 per hour

• Guardianship/Conservatorship of the Estate (subject to court approval)
  Professional Fiduciary hourly rate: $150 - $200 per hour

• Extraordinary Services
  Professional Fiduciary hourly rate: $150 - $200 per hour
  (Extraordinary fees are subject to court approval and may include services such as tax management, real estate sales, litigation support, etc.)

Probate administration fees are based on the total gross value of the estate's assets, plus receipts and gains, less any losses. The fee schedule is as follows:

• 4% of the first $100,000 of the estate
• 3% of the next $100,000
• 2% of the next $800,000
• 1% of the next $9,000,000
• 0.5% of the next $15,000,000
• Court discretion for amounts over $25,000,000

In addition to these statutory fees, pursuant to Probate Code 10801, extraordinary fees can be requested for complex matters, such as tax issues, real property sales, and litigation. Extraordinary fees are billed at the hourly rate and are subject to court approval.

Annual trustee fees are calculated based on the gross asset value of the trust and are prorated into monthly installments:

• Up to $2,000,000: 1.2% of gross assets
  (If gross assets do not exceed $2,000,000, an hourly rate may apply instead.)
• $2,000,001 to $3,000,000: 1.1% of gross assets
• $3,000,001 to $4,000,000: 0.95% of gross assets
• $4,000,001 to $5,000,000: 0.90% of gross assets
• $5,000,001 to $15,000,000: 0.70% of gross assets
• $15,000,001 and above: 0.50% of gross assets

Minimum Annual Fee:

• For all asset-based trusts, a minimum annual fee of $3,650 applies to cover basic administration and compliance costs.

• The trust is responsible for all third-party charges, which may include: Shipping, insurance, re-registration, valuations, notary services, tax return filings, accounting, third-party investment management fees, third-party real property management fees, and legal expenses.

• Real Estate Transactions within Trusts: A 1% fee of the gross sales price applies to real estate transactions conducted within the trust.

• Quarterly Asset Valuations: Trust assets will be valued quarterly, using up-to-date market data to ensure accurate fees and compliance.

• All fees are subject to change on an annual calendar basis, based on adjustments to laws, regulations, and economic conditions.

Rates and fees are subject to change in response to updates in laws, regulations, or industry standards. Adjustments ensure compliance and reflect changes in the legal or regulatory environment. For the most current information, please contact Acton Care Management directly.