Paying Commissions on a Trust

[Absolut]

I have a client that was left a trust from his cousin who died. The company that held the trust, charged him $9,848.05, commission to settle the Estate. Can he take the fee as a deduction on his taxes? His cousins trust was $984,804.96 and left to 6 cousins. Each paid $9,848.05 to the company who settled the Estate.

[ATSMAN]

I believe commissions, broker fees etc are subject to the 2% haircut on the trust return and then the K-1 will show the beneficiary's share that will go on the 1040 of the beneficiary.