Trust administration after the grantor dies in Florida is the legal process by which a successor trustee gathers the deceased person’s assets, settles 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, much of it happens privately, without a judge supervising each step. But “private” is not the same as “informal” — the trustee carries fiduciary duties that the law takes seriously, and missteps can mean personal liability.
I have walked many South Florida families through this exact moment: a parent or spouse has died, a revocable living trust springs into effect, and someone — often a son, daughter, or surviving spouse — suddenly finds themselves holding the title of “successor trustee” with no idea what that actually requires. This guide lays out what the job involves, where the statutory landmines are, and why the surviving spouse’s rights deserve special attention before a single dollar goes out the door.
What changes the moment the grantor dies
While the grantor (also called the settlor) is alive and competent, a revocable trust is essentially a financial alter ego. The grantor can amend it, revoke it, or empty it at will. Death flips a switch. Under Florida law, the trust becomes irrevocable the instant the grantor dies. No one can change its terms anymore, and the successor trustee steps into a role defined not by family preference but by the trust document and the Florida Trust Code.
That shift matters because the trustee now owes duties to the beneficiaries, not to the deceased grantor and not to themselves. A trustee who treats trust money like an inheritance to be spent early, or who plays favorites among siblings, is courting a breach-of-fiduciary-duty claim.
The successor trustee’s core duties under Florida law
Florida imposes a cluster of fiduciary obligations the moment you accept the role. The big ones are the duty of loyalty, the duty of impartiality among beneficiaries, the duty to keep trust property separate from your own, and the duty to keep beneficiaries reasonably informed. That last duty is where new trustees most often stumble.
The 60-day notice requirement (Fla. Stat. § 736.0813)
This is the deadline that catches people off guard. Under Florida Statutes section 736.0813, once a revocable trust becomes irrevocable because the grantor died, the trustee must notify the qualified beneficiaries within 60 days. That notice must include:
- The fact that the trust exists and the identity of the grantor;
- The trustee’s full name and address;
- The beneficiary’s right to request a complete copy of the trust instrument; and
- The beneficiary’s right to a trust accounting.
Skipping this notice is one of the most common — and most avoidable — mistakes I see. It does not just irritate the family; it can extend the window beneficiaries have to challenge the trust and undermine the protections the law otherwise gives a diligent trustee.
Inventory, valuation, and the duty to account
After the notices go out, the trustee’s practical work begins: locating and securing every asset, obtaining date-of-death valuations (real estate, brokerage accounts, business interests, life insurance payable to the trust), and obtaining a tax identification number for the now-irrevocable trust. Section 736.0813 also requires the trustee to provide a trust accounting to each qualified beneficiary at least annually, and again when the trust terminates or the trustee changes. A clean, contemporaneous accounting is the trustee’s best defense if anyone later questions a decision.
Creditors, taxes, and the order of operations
Beneficiaries are last in line — for good reason. Florida law does not let a trustee distribute assets and leave creditors and taxing authorities unpaid. The prudent sequence looks like this:
- Identify the trust’s exposure to creditor claims. Revocable-trust assets are not automatically shielded from the grantor’s creditors. In some cases the trustee or the estate’s personal representative will run a probate creditor-claims period to cut off late claims; coordinating the trust and any probate estate is essential.
- File final and fiduciary tax returns. This includes the grantor’s final Form 1040 and, where applicable, fiduciary income tax returns for the trust (Form 1041). Most Florida estates fall under the federal estate-tax exemption, but high-value estates need a careful review.
- Reserve before you distribute. A trustee who pays out everything and then gets a tax bill or a valid creditor claim can be held personally responsible. Hold a reasonable reserve.
- Distribute according to the trust terms — and document each distribution.
Why the surviving spouse changes everything: the Florida elective share
Here is the issue that should stop every Florida successor trustee in their tracks before distributing a penny: a surviving spouse cannot be disinherited by a trust. Funding a revocable trust and leaving the spouse out — or leaving them a token — does not defeat the spouse’s statutory rights.
Under Florida Statutes section 732.2065, a surviving spouse is entitled to an elective share equal to 30% of the “elective estate.” Crucially, the elective estate is broad. It is not limited to assets that pass through probate. It reaches into the grantor’s revocable trust, certain payable-on-death accounts, and other non-probate transfers. In other words, a trust does not put assets beyond a spouse’s reach.
For an editorial focus our readers care about — surviving spouses — this is the heart of the matter. A trustee who distributes the entire trust to the grantor’s children from a prior marriage, ignoring a surviving second spouse, may be funding a distribution that the spouse can later claw back. The trustee can be left holding the bag.
Deadlines a surviving spouse cannot miss
The elective share is a use-it-or-lose-it right. The election must be filed with the probate court within the earlier of:
- Six months after the surviving spouse receives a copy of the notice of administration; or
- Two years after the date of the decedent’s death.
Spouses who assume the trust “took care of everything” sometimes let these windows close. A surviving spouse who suspects they were short-changed should speak with a Florida estate attorney promptly rather than waiting for the trustee to volunteer information. Our overview of wills and spousal protections walks through how these rights interact with a will, and you can always reach our office for a confidential review of a specific situation.
The “elective share trust” option
Florida allows a portion of the elective share to be satisfied through an elective share trust rather than an outright transfer. To qualify, the trust must give the surviving spouse the income for life, payable at least annually; allow the spouse to require that the property be made productive; and prohibit anyone other than the spouse from receiving income or principal during the spouse’s lifetime. This is a common planning tool in blended-family situations, where the goal is to support the surviving spouse for life while preserving principal for the grantor’s children.
Homestead, exempt property, and the family allowance
Beyond the elective share, a surviving spouse and minor children may be entitled to homestead protections, exempt personal property, and a family allowance of up to a statutory cap during administration. Florida’s homestead rules are notoriously technical, and a trust does not automatically override the constitutional restrictions on devising homestead property when there is a spouse or minor child. A trustee who mishandles homestead can create a title cloud that haunts the family for years. When the residence sits inside the trust, get advice before assuming it can simply be sold or distributed.
How long does Florida trust administration take?
For a straightforward trust — a single home, a few accounts, cooperative beneficiaries, no estate tax — administration often wraps in six to twelve months. Complications stretch that timeline: an elective-share election, a will or trust contest, an operating business, out-of-state real estate, or a federal estate-tax return (which itself buys the trust extra time before final distribution). The trustee’s job is not to rush; it is to be thorough, transparent, and well-documented.
When a trustee should bring in counsel
Many trustees can handle routine notice and accounting tasks with guidance. But certain facts call for an attorney early, not late:
- A surviving spouse who may assert the elective share or homestead rights;
- Beneficiaries who are minors or have special needs, where an outright distribution could jeopardize public benefits;
- Hostility among beneficiaries, or any hint of a contest;
- Real estate in more than one state, or a closely held business;
- A taxable estate.
On the special-needs point in particular, paying an inheritance directly to a beneficiary who receives Medicaid or SSI can be a costly error; the right vehicle is usually a properly drafted . The same care that goes into drafting a sound applies to administering a trust correctly — both are about honoring intent while staying inside the law.
Families who set up their estate plans the right way the first time tend to have far smoother administrations. If you are planning ahead rather than reacting to a death, our Florida team handles , and we coordinate Florida probate matters through our probate practice as well.
The bottom line for South Florida trustees and spouses
Trust administration after a grantor dies in Florida is a fiduciary marathon, not a victory lap. Send the 60-day notices, account honestly, pay creditors and taxes before beneficiaries, and — above all — recognize that a surviving spouse’s elective share, homestead, and allowance rights can override the trust’s plain language. Get those pieces right, and you protect both the family and yourself.
Frequently Asked Questions
How long does a trustee have to notify beneficiaries after the grantor dies in Florida?
Under Florida Statutes section 736.0813, the trustee must notify qualified beneficiaries within 60 days after a revocable trust becomes irrevocable due to the grantor’s death. The notice must identify the trust and grantor, provide the trustee’s name and address, and inform beneficiaries of their right to a copy of the trust and to an accounting.
Can a Florida trust be used to disinherit a surviving spouse?
No. A surviving spouse in Florida has an elective share equal to 30% of the decedent’s elective estate under section 732.2065, and the elective estate reaches into revocable trust assets and many non-probate transfers. Putting assets in a trust does not put them beyond the spouse’s reach.
What is the deadline to claim the spousal elective share in Florida?
The election must be filed with the probate court by the earlier of six months after the surviving spouse receives the notice of administration, or two years after the decedent’s date of death. Miss both windows and the right is generally lost, so a short-changed spouse should consult an attorney quickly.
How long does trust administration take in Florida?
A simple trust with cooperative beneficiaries and no estate tax often closes in six to twelve months. Elective-share claims, contests, a closely held business, multi-state real estate, or a federal estate-tax return can extend it well beyond a year.
Can a successor trustee be held personally liable?
Yes. A trustee who distributes assets before paying valid creditor claims and taxes, who fails to send required notices, or who ignores a surviving spouse’s elective share or homestead rights can be personally responsible. Keeping a reserve and documenting every step are the trustee’s best protections.
