Short Answer

Yes. In North Carolina, a personal representative may waive or reduce their commission. Commissions are allowed only by order of the Clerk of Superior Court and are generally capped at up to 5% of commissionable receipts and disbursements. If you file a written waiver and show a $0 commission in your accounting, the estate can reimburse approved expenses and then distribute the remainder equally, subject to payment of claims and the Clerk’s approval of the final account.

Understanding the Problem

You are the North Carolina personal representative and want to know if you can decline your commission so the estate’s remainder is divided equally with your sibling. You and your sibling already paid some taxes and legal fees out of pocket and plan to be reimbursed before making a final equal split once the Clerk of Superior Court approves the final accounting.

Apply the Law

North Carolina law authorizes the Clerk of Superior Court to allow commissions to personal representatives, typically up to 5% of commissionable receipts and disbursements. The personal representative may waive or renounce that commission in whole or in part. Any commission (including $0) is reflected and approved through the accounting process; commissions cannot be advanced without approval. Will provisions, if any, can control compensation. Costs of administration (for example, approved attorney’s fees and necessary expenses) and allowed claims must be paid before distribution. The final account is generally due within one year of qualification unless extended by the Clerk.

Key Requirements

• Right to waive: A personal representative may waive or renounce their commission; the Clerk can then allow $0 in the accounting.
• Clerk approval is required: Commissions are allowed only by the Clerk; do not pay yourself any commission in advance.
• What is commissionable: The base is actual receipts and disbursements; distributions to beneficiaries are not commissionable.
• Will terms may control: A will can set compensation. If it says “reasonable compensation,” beneficiaries may consent in writing to a specific amount.
• Pay expenses and claims first: The estate must reimburse approved costs of administration and pay allowed claims in statutory order before making equal distributions.
• Timing: File the final account within one year of qualification unless extended by the Clerk.

What the Statutes Say

• North Carolina Gen. Stat. § 28A-23-3 (Personal representative commissions) – Clerk may allow commissions up to 5% of commissionable receipts/disbursements; waiver permitted; approval required.
• North Carolina Gen. Stat. § 28A-21-2 (Final account deadline) – Final account generally due within one year of qualification unless extended.
• North Carolina Gen. Stat. § 28A-19-6 (Order of payment of claims) – Establishes the priority for paying claims and expenses.
• North Carolina Gen. Stat. § 28A-13-1 (When duties/powers begin) – Duties begin on appointment; certain beneficial pre-appointment acts may relate back.

Analysis

Apply the Rule to the Facts: You can file a written waiver of your commission and reflect a $0 commission in your final account so the remainder can be divided equally. Before that, list and support reimbursements for the taxes and legal fees you paid as costs of administration, and pay any other allowed claims in the statutory order. Any funds withdrawn shortly after death should be deposited to the estate and fully documented in the accounting to avoid commingling concerns. After the Clerk approves the final account, you can make equal distributions and close the account.

Process & Timing

1. Who files: Personal representative. Where: Clerk of Superior Court (Estates Division) in the North Carolina county of administration. What: File a brief written waiver/renunciation of commission in the estate file and show $0 commission on the ACCOUNT (AOC‑E‑506); include your itemized reimbursement requests with vouchers. Also ensure your AFFIDAVIT OF NOTICE TO CREDITORS (AOC‑E‑307) is on file. When: Make or confirm the waiver early in administration and show $0 commission in the final account, which is generally due within one year of qualification unless extended.
2. After the claims period runs and all statements are gathered, pay approved costs of administration and allowed claims, then prepare the final account with supporting vouchers and beneficiary receipts.
3. The Clerk reviews the final account; if approved, the Clerk enters an order discharging the personal representative. Then make the final equal distribution (if not already completed) and close the estate account.

Exceptions & Pitfalls

• If the will sets compensation or a method, those terms control; a will stating “reasonable compensation” may be implemented by written consent of the affected beneficiaries.
• Never pay or advance a commission without a Clerk’s order; commissions are allowed only through the accounting process.
• Reimbursements require documentation and Clerk approval; funeral and burial reimbursements are subject to statutory limits and must follow the claims priority.
• Avoid commingling: any post‑death withdrawals must be promptly deposited to the estate and fully accounted for to prevent surcharge risk.
• If the estate is insolvent or has unpaid claims, equal distributions may need to be adjusted or delayed until all obligations are resolved.

Talk to a Probate Attorney

If you’re handling an estate and want to waive commissions or coordinate reimbursements and equal distributions, our firm has experienced attorneys who can help you understand your options and timelines. Call us today at [919-341-7055].

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.