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provisions of Maryland law, which relate to the calculation of
commissions for trustees, provide in pertinent part:
(c) Corpus commissions.-–Accounting from July 1,
1981, whether or not the trust was in existence at that
time, commissions are payable at the end of each year
upon the fair value of the corpus or principal held in
trust at the end of each year as follows:
(1) Four tenths of one percent on the first
$250,000;
(2) One fourth of one percent on the next
$250,000;
(3) Three twentieths of one percent on the next
$500,000; and
(4) One tenth of one percent upon any excess.
* * *
* * * * * * *
(e) Final distribution.-–Upon the final distribu-
tion of any trust estate, or portion of it, an allow-
ance is payable commensurate with the labor and respon-
sibility involved in making the distribution, including
the making of any division, the ascertainment of the
parties entitled, the ascertainment and payment of
taxes, and any necessary transfer of assets. The
allowance is subject to revision or determination by
any circuit court having jurisdiction. In the absence
of special circumstances the allowance shall be equal
to one half of one percent upon the fair value of the
corpus distributed. [Md. Code Ann., Est. & Trusts,
sec. 14-103(c), (e).]
Respondent concedes that the estate is entitled under
section 2053(b) to deduct trustees’ commissions in the respective
11(...continued)
independent successor trustee of the Trust, Donald R. Wilson, or
such other independent successor trustee, was to receive “a
reasonable compensation from the Trust Estate for his or her
services.” The declaration of trust did not provide for any
compensation to be paid to Mr. Grant and Ms. Adams, who were to
serve with Donald R. Wilson as successor trustees of the Trust.
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