Tex. Est. Code § 352.002
Reviewed source note: is entitled to receive a five percent commission on all amounts that the executor or administrator actually receives or pays out in cash in the administration of the estate.
What this means: Section 352.002(b) caps the commission in the aggregate at 5% of the gross fair market value of the estate and excludes cash on hand/in accounts at death, life-insurance proceeds, and cash paid to heirs/legatees. Section 352.003 allows alternate reasonable compensation for unusual efforts.