Opinion ID: 1999861
Heading Depth: 1
Heading Rank: 2

Heading: At the threshold, any attempt to understandably resolve the instant problem necessitates a reference to some statutory provisions in the 1971 Code.

Text: Section 633.197 provides, in substance, personal representatives shall be allowed a reasonable fee for services rendered not in excess of specified percentages upon the value of gross assets listed in the probate inventory for state inheritance tax purposes. See also 1925-1926 Op.Atty.Gen. at 380-381; J. Hyland, Probate FeesAre You Correctly Computing Yours?, Workshop Outlines, Ninety-Fifth Annual Meeting of the Iowa State Bar Association at 38 (1968); 26 Iowa L.Rev. 579, 581 (1941). By § 633.198 the estate representative's attorney shall be allowed fees on the same basis, to be taxed as part of administration expenses. Then § 633.199 permits an award of additional fees to estate representatives and their counsel for extraordinary services and expenses incurred. Significantly, § 633.200 states: The court shall allow and fix from time to time the compensation for fiduciaries, other than personal representatives, and their attorneys for such services as they shall render as shown by an itemized claim or report made and filed setting forth what such services consist of during the period of time they continue to act in such capacities. And § 633.333 says: The avails of any life or accident insurance, or other sum of money made payable to the decedent's estate by any mutual aid or benevolent society upon the death or disability of a member thereof, are not subject to the debts of the decedent, except by contract or by express provision in the will, and shall be disposed of like other property left by the decedent. (Emphasis supplied). Finally, in this vein, § 511.37 declares: A policy of insurance on the life of an individual, in the absence of an agreement or assignment to the contrary shall inure to the separate use of the husband or wife and children of said individual, independently of his creditors. The proceeds of an endowment policy payable to the assured on attaining a certain age shall be exempt from liability for any of his debts. Any benefit or indemnity paid under an accident, health or disability policy shall be exempt to the assured, or in case of his death to the husband or wife and children of the assured, from his debts. The avails of all policies of life, accident, health or disability insurance payable to the surviving widow shall be exempt from liability for all debts of such beneficiary contracted prior to the death of the assured, but the amount thus exempted shall not exceed fifteen thousand dollars. (Emphasis supplied). Noticeably, the exemption provisos set forth in each of the foregoing statutes relate exclusively to debts of a decedent, rights independent of creditors, or debts of a widow-beneficiary. In that regard, this court has held the term debts of a decedent is not synonymous with costs of administration. See In re Estate of Cory, 184 N.W.2d at 696. From this it unavoidably follows the exemptions found in those statutes alluded to above do not relate to probate fees, costs and expenses.