{"jurisdiction": "us-ny", "code": "nycrr", "section": "207.52", "citation": "Uniform Rules § 207.52", "heading": "Accounting of an attorney-fiduciary", "text": ["(a) Within 12 months from the issuance of letters, or 24 months if the estate must file a Federal estate tax return, if a sole executor or administrator administering an estate is also an attorney admitted in this State, and he or she or the law firm with which the attorney is affiliated is acting as counsel for the estate, the attorney-fiduciary shall file an affidavit setting forth: (1) the total commissions paid or to be paid to him or her; and (2) the total attorney's fees paid or to be paid (by court order, if required) to him or her or to the law firm with which he or she is affiliated, for services rendered to the estate.", "(b) The court may extend the time for filing the affidavit upon good cause shown to the court in writing.", "(c) The court in its discretion may require additional information or documentation from the attorney-fiduciary, including an affidavit of legal services, a cash flow statement and a full accounting pursuant to SCPA 2205.", "(d) In the event the affidavit is not so filed, the court may suspend the letters until the affidavit has been filed. Failure to file the affidavit may constitute grounds for disallowance of commissions or legal fees.", "(e) Except as otherwise provided by SCPA 2111(1) and (2), or SCPA 2310 or 2311, an attorney-fiduciary as defined in subdivision (a) of this section (or the law firm with which he or she is affiliated) shall not take advances for legal services rendered to the estate, or commissions on account of compensation, until 30 days after filing the affidavit required by subdivision (a) of this section.", "(f) The provisions of this section also shall apply to each cofiduciary administering an estate who is an attorney admitted in this State if: (1) he or she or the law firm with which the attorney is affiliated is acting as counsel for the estate; and (2) there is no other cofiduciary who is not an attorney."], "official_source": "https://www.nycourts.gov/rules/part-207-uniform-rules-surrogates-court", "from_official_api": true, "plain_english": "This rule requires an **attorney who is also the estate's fiduciary** (and whose firm acts as estate counsel) to disclose fees and commissions.\n- **(a)** **Within 12 months** of the issuance of letters, or **24 months** if a **Federal estate tax return** is required, a **sole executor or administrator** who is an **attorney admitted in New York**, where he or she or the affiliated law firm **is counsel for the estate**, **shall file an affidavit** stating **(1)** the **total commissions** paid or to be paid to him or her, and **(2)** the **total attorney's fees** paid or to be paid (by court order if required) to him or her or the firm. ★\n- **(b)** The court **may extend the time** on **good cause shown in writing**.\n- **(c)** The court **may require more**, including an **affidavit of legal services**, a **cash flow statement**, and a **full accounting under SCPA 2205**.\n- **(d)** If the affidavit is not filed, the court **may suspend the letters** until it is. **Failure to file may be grounds for disallowance of commissions or legal fees.** ★\n- **(e)** Except as **SCPA 2111(1) and (2), 2310 or 2311** provide, the attorney-fiduciary (or the firm) **shall not take advances for legal fees or commissions** until **30 days after filing** the affidavit. ★\n- **(f)** The rule also applies to **each cofiduciary** who is an attorney admitted in New York if **(1)** he or she or the firm is **counsel for the estate** and **(2)** there is **no other cofiduciary who is not an attorney**.", "in_force_on": "2026-05-31", "retrieved": "2026-09-27", "url": "https://elyphived.com/us-ny/nycrr/207.52", "publisher": "Elyphived LLC"}