Trust Administration in Florida
Expert legal guidance for successor trustees navigating the Florida Trust Code.
Schedule Your ConsultationUnderstanding Trust Administration
Trust administration is the legal process of managing and distributing trust assets after a grantor’s death or incapacitation. While trusts are designed to bypass probate, they are not "self-executing." Successor trustees have strict fiduciary obligations under Chapter 736, Florida Statutes. Failure to follow these mandates can lead to personal liability.
Fiduciary Duties & Statutory Requirements
Notice of Trust
Upon the grantor’s death, the trustee must file a "Notice of Trust" with the Clerk of the Court in the county where the grantor resided. This formally notifies creditors and the court of the trust's existence.
Duty to Inform & Account
You have a legal duty to keep beneficiaries informed. You must provide timely notices and comprehensive accountings of all assets, income, and disbursements throughout the administration process.
Tax Compliance
When a revocable trust becomes irrevocable at death, it becomes a separate taxpayer. You must obtain a federal EIN, file annual fiduciary income tax returns (Form 1041), and ensure final personal income taxes are settled.
Frequently Asked Questions
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