Before the court is the first and final account of the Public Administrator for the estate of Michael Meizinger, who died intestate, a resident of Massapequa, New York, on May 26, 2013. Michael Meizinger was survived by his children, Steven Meizinger and Janet Loures. Letters of administration were issued to the Public Administrator on December 19, 2013. The account of the Public Administrator was initially filed on October 31, 2014.

The account shows the receipt of $58,865.91 of estate principal, which was supplemented by income collected totaling $188.95. This resulted in total charges of $59,054.86. This amount was reduced by administrative expenses in the amount of $5,095.25 and creditors' claims paid in the amount of $7,860.72, leaving a balance of $46,098.89 on hand. Schedule C-1 shows unpaid administrative expenses of $8,193.29, and Schedule D shows that the New York State Department of Health has an approved but unpaid claim against the estate in the amount of $43,469.03.

The Public Administrator seeks approval of the accounting, approval of commissions, the fixing of fees for the services of the attorney and accountant, and authorization to distribute the net estate to the New York State Department of Health as a creditor of the estate. In addition, the court must release the administrator from the surety bond.

Regarding the fee of the attorney for the Public Administrator, the court bears the ultimate responsibility for approving legal fees that are charged to an estate and has the discretion to determine what constitutes reasonable compensation for legal services rendered in the course of an estate (Matter of Stortecky v Mazzone, 85 NY2d 518 [1995]; Matter of Vitole, 215 AD2d 765 [2d Dept 1995]; Matter of Phelan, 173 AD2d 621, 622 [2d Dept 1991]). While there is no hard and fast rule to calculate reasonable compensation to an attorney in every case, the Surrogate is required to exercise his or her authority "with reason, proper discretion and not arbitrarily" (Matter of Brehm, 37 AD2d 95, 97 [4th Dept 1971]; see Matter of Wilhelm, 88 AD2d 6, 11-12 [4th Dept 1982]).

In evaluating the cost of legal services, the court may consider a number of factors. These include: the time spent (Matter of Kelly, 187 AD2d 718 [2d Dept 1992]); the complexity of the questions involved ( Matter of Coughlin, 221 AD2d 676 [3d Dept 1995]); the nature of the services provided (Matter of Von Hofe, 145 AD2d 424 [2d Dept 1988]); the amount of litigation [*2]required (Matter of Sabatino, 66 AD2d 937 [3d Dept 1978]); the amounts involved and the benefit resulting from the execution of such services (Matter of Shalman, 68 AD2d 940 [3d Dept 1979]); the lawyer's experience and reputation (Matter of Brehm, 37 AD2d 95 [4th Dept 1971]); and the customary fee charged by the Bar for similar services (Matter of Potts, 123 Misc 346 [Sur Ct, Columbia County 1924], affd 213 App Div 59 [4th Dept 1925], affd 241 NY 593 [1925]; Matter of Freeman, 34 NY2d 1 [1974]). In discharging this duty to review fees, the court cannot apply a selected few factors which might be more favorable to one position or another but must strike a balance by considering all of the elements set forth in Matter of Potts (123 Misc 346 [Sur Ct, Columbia County 1924], affd 213 App Div 59 [4th Dept 1925], affd 241 NY 593 [1925]), and as re-enunciated in Matter of Freeman (34 NY2d 1 [1974]) (see Matter of

The Public Administrator has petitioned the court for approval of the payment of $6,356.25 to the attorney for the Public Administrator in connection with the administration of the estate, of which $2,856.25 has been paid and $3,500.00 remains unpaid. The court has carefully reviewed the affirmation of services and the time records submitted to the court. Contemporaneous records of legal time spent on estate matters are important to the court in determining whether the amount of time spent was reasonable for the various tasks performed (Matter of Von Hofe, 145 AD2d 424 [2d Dept 1988]; Matter of Phelan, 173 AD2d 621 [2d Dept 1991]). The billing record and affidavit of service show that the attorney devoted more than 20 hours to this matter, with additional time required, for a total anticipated fee of $10,306.25.

The court notes that the size of the estate can operate as a limitation on the fees payable (Matter of McCranor, 176 AD2d 1026 [3d Dept 1991]; Matter of Kaufmann, 26 AD2d 818 [1st Dept 1966], affd 23 NY2d 700 [1968]), without constituting an adverse reflection on the services provided. The fee is approved in the amount of $6,000.00, of which of which $2,856.25 has been paid and $3,143.75 remains unpaid.

The court has also been asked to review the accountant's fees. Typically, an accountant's services are not compensable from estate assets unless there exist unusual circumstances that require the expertise of an accountant (Matter of Meranus, NYLJ, Mar. 31, 1994, at 28, col 2 [Sur Ct, Suffolk County]). The fee for such services is generally held to be included in the fee of the attorney for the fiduciary (Matter of Musil, 254 App Div 765 [2d Dept 1938]). The purpose of this rule is to avoid duplication (Matter of Schoonheim, 158 AD2d 183 [1st Dept 1990]). "Where the legal fees do not include compensation for services rendered by the accountant, there is no duplication and the legal fee is not automatically reduced by the accounting fee" (Matter of Tortora, NYLJ, July 19, 1995, at 26, col 2 [Sur Ct, New York County] [internal citation omitted]; 7 Warren's Heaton, Surrogate's Court Practice § 93.08 [7th ed] [citing Tortora]).

In the petition dated October 27, 2014, petitioner asked the court to approve accountant's [*3]fees in the amount of $1,150.00. The accountant has submitted an affidavit of services dated January 8, 2015, requesting a fee of $1,700.00. The affidavit indicates that the accountant prepared the decedent's personal income tax return for 2012. The accountant further notes that a return for the year ending April 30, 2015 and a final return will be required. The work performed by the accountant was not duplicative of the services rendered by the estate attorney. The court approves the fee in the amount of $1,600.00, of which $450.00 has been paid and $1,150.00 remains unpaid.

The commission of the administrator is approved subject to audit.

The decree shall discharge the surety and shall authorize the Public Administrator to distribute the balance of the net estate, after payment of the fees as fixed above, to the New York State Department of Health as a creditor.

Submit decree.

EDWARD W. McCARTY IIIJudge of the