Cal. Prob. Code § 10800
Reviewed source note: Four percent on the first one hundred thousand dollars ($100,000). (2) Three percent on the next one hundred thousand dollars ($100,000). (3) Two percent on the next eight hundred thousand dollars ($800,000). (4) One percent on the next nine million dollars ($9,000,000). (5) One-half of one percent on the next fifteen million dollars ($15,000,000).
What this means: Above $25,000,000, section 10800(a)(6) provides 'a reasonable amount to be determined by the court', so the schedule is not a fixed percentage at the top band. The base is 'the value of the estate accounted for' (10800(b)): appraisal value of inventory property, plus gains over appraisal on sales, plus receipts, less losses, without reference to encumbrances.