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The estate contends that none of the time spent by Mr. Grant
and Ms. Adams, which was used to determine the amount of execu-
tors’ fees claimed in Schedule L, was for management of the Trust
and that all of that time was spent to settle the estate. On the
record before us, we disagree. Nothing in the record supports
that contention. To the contrary, the record shows that the
value of decedent’s nonprobate property, as reported in Schedule
G of the estate tax return, was $865,480, whereas the value of
the non-Trust property was only $11,253. The record also estab-
lishes that virtually all of the miscellaneous administration
expenses were incurred with respect to decedent’s nonprobate
property. Based on the record presented, we believe that most of
the time spent by Mr. Grant and Ms. Adams must have related to
that nonprobate property.
On the record before us, we find that the estate has failed
to show that it is entitled to deduct as executors’ fees under
Md. Code Ann., Est. & Trusts, sec. 7-601(b) an amount greater
than $1,012.77.10
10We note that although the estate stated in Schedule L that
the executors’ fees claimed were calculated on the basis of 150
hours spent by Mr. Grant at $75 an hour and 75 hours spent by Ms.
Adams at $75 an hour, the record contains no explanation as to
how the $75 hourly rate was determined. In addition, it is
noteworthy that Mr. Grant and Ms. Adams, the personal representa-
tives of the estate and two of the three successor trustees of
the Trust, hired an attorney, an accountant, and appraisers who
assisted them in administering decedent’s estate. The fees for
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