My question involves estate proceedings in the state of: Illinois. My mother died 8.2007, leaving, among other items, 5 Krugerrands as part of the probate estate. The inventory gave them the value of an ounce of gold a month after her death, or $720 each. I originally agreed to let the Executor be an Independent Administrator, but because he was incommunicative for 5 years, I hired an attorney filed to have him removed. He has now filed the Final Account that lists the current value of the Krugerrands as $1604 each, which is their correct appreciated value after 5 years. It appears he is charging 6% of the total estate as his fee, and listing the Krugerrands at current value significantly increases his fee. The Illinois statue is unclear as to the value of property at the time of distribution, only stating that the value on the inventory must be the value at the time of death. The 26 USC 1013 and 1014, the IRS code for the basis of property acquired from a decendent states: 'the basis of property in the hands of a person acquiring the property from a decedent...(is) 1) the fair market value of the property at the date of the decedent's death.' I am out of state. The attorney I hired says it is 'standard practice to list the items to be disbursed as current value, not the value on the inventory. I see this as unfair and only a means for the lazy Executor to make more money. Could someone help me respond ot both the attorney I hired and the Probate Court?