Trust administration after the grantor dies in Florida is the legal process by which the successor trustee takes control of a revocable living trust, identifies and values its assets, pays the decedent’s debts and taxes, and distributes what remains to the beneficiaries named in the trust. It is governed primarily by the Florida Trust Code (Chapter 736, Florida Statutes) and, unlike probate, it usually happens outside the courthouse. For a Boca Raton homeowner whose largest asset is the house, getting the administration right is what keeps the home from getting tangled in disputes, creditor claims, or a surprise tax bill.
If you have just been named successor trustee, or you are a beneficiary trying to understand what should be happening, this guide walks through the real sequence of events under Florida law, with special attention to the homestead and real estate questions that come up constantly in Palm Beach County.
What “trust administration” actually means in Florida
When someone creates a revocable living trust during their lifetime, they typically serve as their own trustee and keep full control. Nothing changes day to day. The trust becomes meaningful at two moments: incapacity and death. On the grantor’s death, the trust becomes irrevocable, and the person named as successor trustee steps into a fiduciary role.
That fiduciary role is the heart of it. A trustee is not simply free to do as they please. Under section 736.0801, Florida Statutes, the trustee must administer the trust in good faith, in accordance with its terms, and solely in the interests of the beneficiaries. Florida courts treat the duties of loyalty, impartiality, and prudence seriously, and a trustee who ignores them can be held personally liable.
It is worth saying plainly: a trust does not avoid administration. It avoids probate. The work of gathering assets, paying creditors, filing taxes, and distributing property still has to be done — it is just done privately by the trustee instead of publicly by a personal representative under court supervision.
The successor trustee’s first 30 days
The early weeks set the tone. Before anything is distributed, the trustee should accomplish a handful of foundational tasks.
- Locate and read the trust instrument and any amendments. The most recent fully executed version controls. Read it carefully — it dictates who serves, who inherits, and on what terms.
- Order certified copies of the death certificate. Banks, title companies, and the IRS will each want one. Most trustees order eight to ten.
- Confirm you are actually the acting trustee. Some trusts require a written acceptance or a “certification of trust” under section 736.1017, which lets you prove your authority to third parties without handing over the entire document.
- Secure the assets. Change locks if needed, keep insurance in force on the home, and stop automatic payments that no longer make sense.
- Open a trust bank account using a new EIN. The trust needs its own tax identification number from the IRS once it becomes irrevocable; the grantor’s Social Security number no longer applies.
One common mistake here is moving too fast. A grieving family pushes the trustee to “just write the checks.” Resist that. Distributions made before debts and taxes are addressed can leave the trustee personally exposed.
The 60-day notice every Florida trustee must send
Florida imposes a specific, time-sensitive obligation that surprises many first-time trustees. Under section 736.0813, Florida Statutes, the trustee of an irrevocable trust must keep the qualified beneficiaries reasonably informed, and within 60 days of accepting the trusteeship — and within 60 days of learning of the creation of an irrevocable trust — provide notice that includes the trustee’s name and contact information and the beneficiaries’ right to request a copy of the trust instrument and relevant information about the assets.
This is not optional, and skipping it has consequences. Proper notice also starts the clock on the six-month limitations period during which a beneficiary can contest the trust under section 736.0604. A trustee who sends a complete, well-documented notice protects both the beneficiaries’ rights and the trust’s finality.
Handling the homestead: the question that matters most in Boca Raton
For most South Florida families, the house is the headline asset, and Florida’s homestead rules add a wrinkle that trustees elsewhere never face. Florida’s constitutional homestead protections — covering creditor protection, the descent restrictions when a spouse or minor child survives, and the Save Our Homes assessment cap — interact with a trust in ways that deserve careful handling.
Did the homestead retain its protected status inside the trust?
Good drafting matters. Florida courts have generally recognized that a homestead held in a revocable living trust can retain its creditor protection and homestead character, provided the grantor held the requisite ownership interest and used the property as a residence. But the analysis is fact-specific, and a poorly drafted trust can jeopardize the exemption. If you are administering an estate where the homestead sat in a trust, confirm how title was held and how the residence was used.
Property tax and the portability trap
When homestead property transfers from the trust to a beneficiary who will not use it as their own homestead, the property loses its homestead exemption and the Save Our Homes cap is removed. The Palm Beach County Property Appraiser will reassess the home at full market value the following January 1, which can dramatically increase the tax bill. Beneficiaries who intend to keep and live in the home should file for their own homestead exemption promptly. This is one of the most overlooked financial consequences of a trust distribution.
Spousal and minor-child homestead rights still apply
Even when the trust says one thing, Florida’s homestead descent rules under Article X, Section 4 of the Florida Constitution and the elective share provisions of the Florida Probate Code may override a distribution that would disinherit a surviving spouse. A surviving spouse generally cannot be cut out of the homestead by a trust. When there is a surviving spouse, do not distribute the residence without legal advice.
Real estate transfers like these — and the related planning tools such as life estates and retained interests — are exactly the kind of nuanced work estate attorneys handle every day. For background on how retained-life-estate transfers operate in a related jurisdiction, Morgan Legal’s discussion of illustrates why the way a residence is titled before death shapes everything that happens after it.
Creditors, debts, and the optional notice of trust
Because trust administration is private, there is no automatic court-supervised creditor process. The trustee is nonetheless responsible for paying the decedent’s legitimate debts, final income taxes, and any estate tax before distributing assets. Under section 736.05053, a trustee must pay the expenses of administration and the obligations of the decedent’s estate when estate assets are insufficient.
When the decedent had outstanding debts or potential creditor exposure, the trustee or family will often open a limited probate to take advantage of the creditor cutoff. Filing a Notice of Trust under section 736.05055 with the clerk of court coordinates the trust with any probate proceeding and helps trigger Florida’s creditor claim deadlines. Done correctly, this can bar late creditor claims and give beneficiaries confidence that the distribution is final.
The step-by-step arc of a Florida trust administration
- Accept the trusteeship and obtain proof of authority (certification of trust).
- Send the 60-day section 736.0813 notice to all qualified beneficiaries.
- Inventory and value the assets — bank and brokerage accounts, real estate, business interests, and personal property — as of the date of death (this also establishes the stepped-up cost basis).
- Obtain an EIN and open a trust account; retitle assets into the trust’s administration as needed.
- Identify and pay debts, final expenses, and taxes, filing the decedent’s final Form 1040 and a fiduciary return (Form 1041) if the trust earns income.
- Address the homestead — confirm protected status, plan for reassessment, respect spousal rights.
- Prepare an accounting for the beneficiaries showing receipts, disbursements, and the proposed distribution.
- Distribute the remaining assets according to the trust terms, obtaining receipts and releases.
- Close the administration, retaining records in case questions arise later.
How long does it take, and what does it cost?
A straightforward Florida trust administration — a clear trust, cooperative beneficiaries, no creditor fights, and assets that are easy to value — often wraps up in four to eight months. The pace is usually set by tax filings and, when applicable, the creditor claim period. More complicated estates involving a business, contested provisions, or a federal estate tax return (Form 706) can take a year or longer.
Costs are typically far lower than a contested probate. The trustee is entitled to reasonable compensation under section 736.0708, and the trust pays for the attorney, accountant, and appraiser engaged to administer it. The biggest hidden cost is almost always a trustee mistake — a missed notice, an early distribution, or a homestead misstep — which is precisely why most trustees retain counsel.
When a trust isn’t the whole story
Not every asset lives in the trust. People routinely forget to transfer a bank account, a newly purchased car, or — frequently — a recently bought home into the trust. Assets left outside the trust and not covered by a beneficiary designation usually require probate. A well-drafted plan pairs the trust with a that sweeps stray assets into the trust at death, but that catch-all still has to pass through probate to work.
This is why the administration phase often involves a quick audit of titling. If you discover an out-of-trust asset, a Florida summary or formal administration may be needed alongside the trust work. Our overview of Florida probate explains how the two processes run in parallel, and our page on wills covers how a pour-over will fits the picture.
Why local counsel matters
Trust administration looks simple on paper and turns complicated in practice — usually around the homestead, the tax basis, or a beneficiary who feels shortchanged. A trustee acting in good faith can still be sued for an honest error, and the protections built into the Florida Trust Code only help if the steps are followed in the right order and documented. Working with an attorney who handles Palm Beach County estates means the 60-day notice goes out on time, the Save Our Homes consequences are anticipated, and the final distribution actually closes the door on future claims.
If you are administering a Florida trust, or you are a beneficiary with questions about how it is being handled, our Boca Raton estate planning attorneys can guide you through each step. You can also review Morgan Legal’s Florida for a broader look at the planning side, and then contact our office to talk through your specific situation.
Frequently asked questions
Do I have to go through probate if there is a trust in Florida?
Usually not for assets titled in the trust — that is the point of a revocable living trust. But assets left outside the trust without a beneficiary designation may still require probate, and a limited probate is sometimes opened to cut off creditor claims even when a trust exists.
What is the 60-day notice and what happens if the trustee misses it?
Section 736.0813 requires the trustee to notify qualified beneficiaries within 60 days of accepting the trust. Missing it can expose the trustee to liability, delay the start of the six-month window to contest the trust, and erode beneficiary trust. It should be sent in writing and documented.
Will the family home lose its property tax cap when it passes to a beneficiary?
If the beneficiary will not use the home as their own Florida homestead, yes — the homestead exemption and Save Our Homes cap are removed and the property is reassessed at market value, often raising taxes substantially. A beneficiary who moves in should file for their own homestead exemption right away.
How long does Florida trust administration take?
A clean administration typically takes four to eight months, driven mainly by tax filings and any creditor period. Estates with a business, disputes, or a federal estate tax return can take a year or more.
Can a trustee distribute assets before paying debts and taxes?
No. The trustee must pay the decedent’s legitimate debts, final expenses, and taxes before distributing to beneficiaries. Distributing too early can make the trustee personally liable for unpaid obligations.
Frequently Asked Questions
Do I have to go through probate if there is a trust in Florida?
Usually not for assets titled in the trust, which is the point of a revocable living trust. But assets left outside the trust without a beneficiary designation may still require probate, and a limited probate is sometimes opened to cut off creditor claims even when a trust exists.
What is the 60-day notice and what happens if the trustee misses it?
Section 736.0813, Florida Statutes, requires the trustee to notify qualified beneficiaries within 60 days of accepting the trust. Missing it can expose the trustee to liability, delay the start of the six-month window to contest the trust, and erode beneficiary trust. It should be sent in writing and documented.
Will the family home lose its property tax cap when it passes to a beneficiary?
If the beneficiary will not use the home as their own Florida homestead, yes. The homestead exemption and Save Our Homes assessment cap are removed and the property is reassessed at market value, often raising taxes substantially. A beneficiary who moves in should file for their own homestead exemption right away.
How long does Florida trust administration take?
A clean administration with a clear trust, cooperative beneficiaries, and easily valued assets typically takes four to eight months, driven mainly by tax filings and any creditor period. Estates involving a business, disputes, or a federal estate tax return can take a year or more.
Can a trustee distribute assets before paying debts and taxes?
No. The trustee must pay the decedent’s legitimate debts, final expenses, and taxes before distributing to beneficiaries. Distributing too early can make the trustee personally liable for unpaid obligations.
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For more on our Florida practice, see our overview of estate planning in Boca Raton. Morgan Legal Group's affiliated New York office also handles .