A. OPERATING POLICY

Where a fiduciary is engaged in a trade or business, as in RS 01802.033B., only his fees which are attributable to his operation of the estate-owned trade or business are includable in NESE.

B. RELATED POLICY

If the fiduciary is also a beneficiary of the estate, he may also receive a distribution of estate funds, or an allowance for support. These amounts are not includable in NESE.

C. OPERATING PROCEDURE

If development is required to determine apportionment of fees, amounts should be shown in:

• Court order, or;

• Statement of accounting from the court, or;

• Statement from fiduciary's attorney.

If a flat fee is shown, refer to State Law for amounts allowed fiduciaries. Consult the ARC, Programs for information regarding State Law.