W. Va. Code § 44-4-12a
Reviewed source note: §44-4-12a. Compensation and expenses of personal representatives. (a) Personal representatives, as defined in section one, article one, chapter forty-two of this code, shall be allowed any reasonable expenses incurred by the personal representative as such and commissions upon the amount of all the personal estate which is subject to administration, including the income from the personal estate, that is received and accounted for by them and upon the proceeds of real estate that is sold, as follows: (1) For the first $100,000, at the rate of five percent; (2) All above $100,000 and not exceeding $400,000, at the rate of four percent; (3) All above $400,000 and not exceeding $800,000, at the rate of three percent; and (4) All above $800,000, at the rate of two percent.