New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 10-2.3

a. With respect to fiduciaries annual corpus commissions, the rates set forth herein shall apply for all yearly periods ending after the effective date of this act.

b. With respect to the computation of corpus commissions pursuant to section 2 c. as to all corpus in the hands of a fiduciary on the effective date of this act, the commissions which may be taken shall be at the rate authorized as of the date the corpus came into the hands of the fiduciary, and the “annual commissions authorized” to be taken for yearly periods ending prior to the effective date of this act shall be at the rate authorized by the applicable law in effect during that yearly period.