In Matter of Viggiani, (171 Misc. 74), the will provided that the executors would serve without commissions. Because of the delay in obtaining jurisdiction over certain foreign beneficiaries, the nominated executors were appointed temporary administrators until the will was probated. In their accounting, they took no commissions as executors. However, they claimed the right to statutory commissions as temporary administrators. The beneficiaries filed objections, on the ground that the provision denying commissions for serving as executor applied. Surrogate Foley disagreed, and held that the executors were entitled to full statutory commissions as temporary administrators. The court based its conclusion on the unique status of a temporary administrator. "The status of a temporary administrator and his powers and his authority have been frequently defined by the courts. He is, in effect, a receiver acting under the direction of the court with special functions limited by the provisions of the Surrogate's Court Act. . . . the status and functions of a temporary administrator are distinguishable from those of an executor. The powers of the former are purely statutory, while those of the latter are testamentary and statutory. The immunities granted by the will to an executor are not available to the temporary administrator whether or not he be named as an executor. The temporary administrator possesses no specific grant of authority given by the will to the executor." (id. at 75 ). The court refused to construe the provision of the will denying compensation to the executor as applying to the nominated executor acting as temporary administrator. "The terms of the will apply exclusively to the compensation or the denial of it for services rendered as an executor. The terms of the will here indicate no limitation on the right of a person named as executor to compensation if he were appointed as temporary administrator. The testator made no provision for that contingency. The statute fixes the compensation awarded to the temporary administrator as a receiver appointed by the court. Where the person named as executor, as here, has accepted the appointment under the will without compensation pursuant to its terms, he may not be awarded commissions in his capacity as executor." (id. at 77). Finally, the court did not find such a result in conflict with SCA 285, the predecessor of SCPA 2307(5) (b). The court found that prior to enactment of SCA 285, the law provided that a temporary administrator who later served as executor had a choice. He could receive full receiving and paying commissions either as temporary receiver or as executor. As a result, fiduciaries elected to take commissions as temporary receiver, giving them little incentive to complete the administration of the estate. The court found that the amendment to SCA 285 limited the commissions of the temporary administrator to commissions on sums actually received and paid out. No commissions were available on sums paid to himself as executor. "The new statute presents in effect a continuing administration of the estate divided into two periods, the first of which is terminated by the decree judicially settling the account of the temporary administrator, and the second by the decree in the executor's accounting." (id. at 76).