State Codes and Statutes

Statutes > Missouri > T31 > C473 > 473_155

Compensation of accountants and attorneys (first class counties andSt. Louis City).

473.155. 1. In all counties of the first class and St. Louis City,other provisions of law notwithstanding, attorneys performing services for theestate at the instance of the personal representative shall be allowed out ofthe estate as the minimum compensation for their services sums equal to thepercentages set forth in the schedule contained in subsection 1 of section473.153. In any case where reasonable compensation to the attorneys is inexcess of the minimum provided in the schedule the court shall allow suchadditional compensation as will make the compensation of the attorneysreasonable and adequate. Performance by the attorneys of extraordinaryservice is not necessary to entitle them to such additional compensation.

2. If the personal representative is an attorney, no allowance shall bemade for legal services performed by him or at his instance unless suchservices are authorized by the will or by order of the court or are consentedto by all heirs and devisees whose rights may be adversely affected by theallowance. In addition, when one member of a law firm or professionalcorporation serves as personal representative of the estate and another memberof the same law firm or professional corporation serves as the attorney forthe estate, only one fee as set forth in subsection 1 of section 473.153 shallbe allowed.

3. A personal representative may employ independent accountants,certified public accountants, or tax specialists holding a valid permit topractice before the United States Treasury Department to assist him in filingestate tax returns, federal and state income tax returns, or establishingrecords of account and reporting on financial results in those estatesrequiring this service and such person shall be allowed reasonablecompensation for such service as determined by the court. If the personalrepresentative is a certified public accountant, tax specialist holding avalid permit to practice before the United States Treasury Department or anindependent accountant, no allowance shall be made for accountant servicesperformed by him or at his instance unless such services are authorized bywill or by order of the court or are consented to by all heirs and deviseeswhose rights may be adversely affected by the allowance. In addition, whenone member of an accounting firm or professional corporation serves as anaccountant for the estate, only one fee as set forth in subsection 1 of thissection will be allowed.

4. Nothing in subsection 2 of this section shall apply to attorneysemployed by any duly elected public administrator who is an attorney.

(L. 1965 p. 634 §§ 1, 2, 3, A.L. 1980 S.B. 637, A.L. 1989 H.B. 145)

State Codes and Statutes

Statutes > Missouri > T31 > C473 > 473_155

Compensation of accountants and attorneys (first class counties andSt. Louis City).

473.155. 1. In all counties of the first class and St. Louis City,other provisions of law notwithstanding, attorneys performing services for theestate at the instance of the personal representative shall be allowed out ofthe estate as the minimum compensation for their services sums equal to thepercentages set forth in the schedule contained in subsection 1 of section473.153. In any case where reasonable compensation to the attorneys is inexcess of the minimum provided in the schedule the court shall allow suchadditional compensation as will make the compensation of the attorneysreasonable and adequate. Performance by the attorneys of extraordinaryservice is not necessary to entitle them to such additional compensation.

2. If the personal representative is an attorney, no allowance shall bemade for legal services performed by him or at his instance unless suchservices are authorized by the will or by order of the court or are consentedto by all heirs and devisees whose rights may be adversely affected by theallowance. In addition, when one member of a law firm or professionalcorporation serves as personal representative of the estate and another memberof the same law firm or professional corporation serves as the attorney forthe estate, only one fee as set forth in subsection 1 of section 473.153 shallbe allowed.

3. A personal representative may employ independent accountants,certified public accountants, or tax specialists holding a valid permit topractice before the United States Treasury Department to assist him in filingestate tax returns, federal and state income tax returns, or establishingrecords of account and reporting on financial results in those estatesrequiring this service and such person shall be allowed reasonablecompensation for such service as determined by the court. If the personalrepresentative is a certified public accountant, tax specialist holding avalid permit to practice before the United States Treasury Department or anindependent accountant, no allowance shall be made for accountant servicesperformed by him or at his instance unless such services are authorized bywill or by order of the court or are consented to by all heirs and deviseeswhose rights may be adversely affected by the allowance. In addition, whenone member of an accounting firm or professional corporation serves as anaccountant for the estate, only one fee as set forth in subsection 1 of thissection will be allowed.

4. Nothing in subsection 2 of this section shall apply to attorneysemployed by any duly elected public administrator who is an attorney.

(L. 1965 p. 634 §§ 1, 2, 3, A.L. 1980 S.B. 637, A.L. 1989 H.B. 145)


State Codes and Statutes

State Codes and Statutes

Statutes > Missouri > T31 > C473 > 473_155

Compensation of accountants and attorneys (first class counties andSt. Louis City).

473.155. 1. In all counties of the first class and St. Louis City,other provisions of law notwithstanding, attorneys performing services for theestate at the instance of the personal representative shall be allowed out ofthe estate as the minimum compensation for their services sums equal to thepercentages set forth in the schedule contained in subsection 1 of section473.153. In any case where reasonable compensation to the attorneys is inexcess of the minimum provided in the schedule the court shall allow suchadditional compensation as will make the compensation of the attorneysreasonable and adequate. Performance by the attorneys of extraordinaryservice is not necessary to entitle them to such additional compensation.

2. If the personal representative is an attorney, no allowance shall bemade for legal services performed by him or at his instance unless suchservices are authorized by the will or by order of the court or are consentedto by all heirs and devisees whose rights may be adversely affected by theallowance. In addition, when one member of a law firm or professionalcorporation serves as personal representative of the estate and another memberof the same law firm or professional corporation serves as the attorney forthe estate, only one fee as set forth in subsection 1 of section 473.153 shallbe allowed.

3. A personal representative may employ independent accountants,certified public accountants, or tax specialists holding a valid permit topractice before the United States Treasury Department to assist him in filingestate tax returns, federal and state income tax returns, or establishingrecords of account and reporting on financial results in those estatesrequiring this service and such person shall be allowed reasonablecompensation for such service as determined by the court. If the personalrepresentative is a certified public accountant, tax specialist holding avalid permit to practice before the United States Treasury Department or anindependent accountant, no allowance shall be made for accountant servicesperformed by him or at his instance unless such services are authorized bywill or by order of the court or are consented to by all heirs and deviseeswhose rights may be adversely affected by the allowance. In addition, whenone member of an accounting firm or professional corporation serves as anaccountant for the estate, only one fee as set forth in subsection 1 of thissection will be allowed.

4. Nothing in subsection 2 of this section shall apply to attorneysemployed by any duly elected public administrator who is an attorney.

(L. 1965 p. 634 §§ 1, 2, 3, A.L. 1980 S.B. 637, A.L. 1989 H.B. 145)