DECISION In this uncontested accounting proceeding, Christopher Orrio (the petitioner), as executor of the estate of Daniel Lippmann (the decedent), seeks judicial settlement of his final account. The decedent died on September 29, 2014. On April 15, 2016, the decedent’s last will and testament, dated July 21, 2014, was admitted to probate, and the petitioner was issued Letters Testamentary on that date. The petitioner commenced the instant proceeding on July 21, 2017. Jurisdiction has been obtained over all interested parties, and no objections have been interposed to the relief requested.The petitioner seeks, inter alia, approval of legal fees paid to his counsel, Mahon, Mahon, Levins & O’Brien, LLC (Mahon), in the amount of $17,418.75, of which $10,000.00 has already been paid, and to Loretta A. Pye, Esq. (Pye), in the amount of $46,200.00, the entirety of which remains unpaid. In addition, Mahon seeks reimbursement in the amount of $1,719.94 for disbursements incurred with respect to this estate. Both Mahon and Pye have submitted affirmations of legal services supported by time-contemporaneous billing records.Attorneys representing the fiduciary of an estate are allowed “such compensation for [their] legal services as appear to the court to be just and reasonable.” SCPA §2307(1). When multiple attorneys are retained by a fiduciary, the aggregate fee should approximate the fee of a single attorney. Matter of Leopold, 244 A.D.2d 411 (2d Dep’t 1997).While there are no objections to the payment of counsels’ fees, the court has broad authority to inquire into, and indeed “bears the ultimate responsibility to decide,” the reasonableness of compensation for legal services rendered to an estate. Matter of Verplanck, 151 A.D.2d 767 (2d Dep’t 1989). There is “no hard and fast rule” which may be applied in determining reasonable legal fees, and a surrogate must exercise her discretion “with reason, proper discretion and not arbitrarily.” In re Rappaport, 150 A.D.2d 779, 780 (2d Dep’t 1989) (citing Matter of Brehm, 37 A.D.2d 95, 97 [4th Dep't 1971]). Determination of reasonable counsel fees relies on careful review and a balancing of many factors, includingthe time and labor expended, the difficulty of the questions involved and the required skill to handle the problems presented, the attorney’s experience, ability and reputation, the amount involved, the customary fee charged for such services, and the results obtained.While “[t]he size of an estate is a permissible factor in calculation of fees,” it is only one of a number of factors to be considered in a determination of reasonable legal fees. Estate of Duffy, 25 Misc.3d 901, 912 (Sur. Ct. Monroe County 2009). In uncomplicated estates of modest size, the general rule holds that reasonable compensation lies between 5 percent of the gross estate and a single executor’s commission. Estate of Maddaloni, N.Y.L.J, June 12, 1997, at 31 (col.6) (Sur. Ct. Kings County).The instant accounting reflects the gross value of the estate as $927,125.69. The court notes that although the probate proceeding was ultimately uncontested, one residuary beneficiary appeared by counsel therein and the parties engaged in discovery pursuant to SCPA §1404. The billing records of both Mahon and Pye reflect extensive negotiations with opposing counsel, and the majority of counsels’ time billed to the matter encompasses their successful efforts to avoid a lengthy contested probate proceeding. The fees requested total approximately 6 percent of the gross value of the estate. After careful consideration of the nature and extent of the proceedings in this estate, the court determines that fees requested are reasonable and appropriate compensation for services rendered to this estate.With respect to the request by Mahon for reimbursement of disbursements in the amount of $1,719.94, disbursements for postage and travel expenses are disallowed, and disbursements are approved in the amount of $1,672.60. See Matter of Diamond, 219 A.D.2d 717 (2d Dep’t 1995).The petitioner also seeks approval of the payment of fees due his accountant, Lisa Rispoli, CPA (the accountant), in the amount of $3,975.00, the entirety of which has already been paid. The accountant has submitted an affidavit of services and invoice in support of her request for fees. Generally, an accountant’s fees are not compensable from estate assets, but are included in the fees of counsel to the fiduciary in order to avoid duplication of expenses. Matter of Schoonheim, 158 AD2d 183 (1st Dept 1990). In the instant matter, a review of the affirmations of services of both counsel demonstrate that the services rendered by the accountant were not duplicative of the work performed by counsel. “Where the legal fees do not include compensation for services rendered by the accountant, there is no duplication and the legal fee is not automatically reduced by the accounting fee.” Matter of Tortora, NYLJ, July 19, 1995, at 26, col.2 (Surr Ct New York County). Upon review of the supporting documentation, the court determines that the accounting fees requested are reasonable and appropriate.Accordingly, the application of Christopher Orrio to judicially settle his account as executor is granted.Settle decree.Date: January 22, 2019Brooklyn, New York
