New Jersey § 3a:10-3

§ 3a:10-3.

The court having jurisdiction of the settlement and allowance of a fiduciary's accounts,

in addition to such compensation as may otherwise be allowable, may allow reasonable

compensation to the fiduciary for services required by law to be rendered by the fiduciary

in connection with or arising out of any property as defined in section one, including,

but not by way of limitation, services rendered in connection with apportionment of

any taxes specified in section one between a decedent's estate and the recipient of

such property, or between the decedent's estate and such property, and in collecting

or attempting to collect, such apportionment of such taxes applicable to such property. Such reasonable notice as the court may prescribe, of application for the fiduciary's

additional compensation shall be given to the recipient of such property. Such additional fiduciary's compensation as may be allowed shall be payable by the

recipient of such property if such recipient is within the jurisdiction of the court,

or if the recipient is not within the jurisdiction of the court, shall be payable

out of such property, if such property is within the jurisdiction of the court. If the recipient of such property is not within the jurisdiction of the court and

if such property is not within the jurisdiction of the court, or if the fiduciary

does not succeed in collecting such additional fiduciary's compensation from the recipient

of such property or out of such property, the court may order such fiduciary's additional

compensation to be paid out of the corpus of the decedent's estate which comes into

the hands of the fiduciary.