El texto completo de esta guía está en inglés; el resumen anterior está en su idioma. Los resúmenes de las leyes y el inglés siguen siendo la fuente de referencia.
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Under §736.0813, a Florida trustee keeps the qualified beneficiaries reasonably informed. Within 60 days of accepting the trusteeship: notice of the acceptance and the trustee's name and address. Within 60 days of learning the trust has become irrevocable: notice of the trust's existence, the settlor, the right to a copy of the instrument and the right to accountings. Copies and information follow on reasonable request; an accounting at least annually.
Última revisión contra los Estatutos de Florida y actualización: 2026-09-09.
The duty in one sentence
Section 736.0813(1) states it plainly: the trustee shall keep the qualified beneficiaries of the trust reasonably informed of the trust and its administration. Everything that follows in the section is that sentence made specific — two notices with 60-day clocks, copies and information on request, and the accounting. The duty attaches to an irrevocable trust. While a trust is revocable the trustee's duties run to the settlor alone (§736.0603), which is why the beneficiaries of a living trust hear nothing until the settlor dies or the trust otherwise becomes irrevocable.
Two features make this duty the one new trustees most often miss. It is triggered by events the trustee may not experience as events — accepting the role, learning of the death — and it is owed to a defined group, the qualified beneficiaries, that does not match the family's own sense of who is "in" the trust.
Who is a qualified beneficiary
The Trust Code defines the term in §736.0103. A qualified beneficiary is a living beneficiary who, on the day the question is asked, is a distributee or permissible distributee of trust income or principal; or who would become one if the current distributees' interests ended on that day without ending the trust; or who would take if the trust terminated on that day. In a common family trust that pays a surviving spouse for life and then divides among the children, the spouse is a current distributee and each child is a first-line remainder beneficiary; all are qualified beneficiaries from the settlor's death, and the children receive the notices now, not after the spouse dies. Grandchildren who take only if a child predeceases are usually not qualified beneficiaries while the child lives.
A charity named as a beneficiary is treated as a qualified beneficiary in the same circumstances, and Florida's representation rules in part III of the Trust Code (§§736.0301 through 736.0306) let a parent receive notice for a minor child, a guardian for a ward, and a holder of a power of appointment for those who take in default, when no conflict of interest exists. Reading the trust's distribution provisions once, slowly, and writing the list down is the first task; when the list is unclear, it is a question for a licensed Florida attorney of your choosing rather than a guess.
The acceptance notice (§736.0813(1)(a))
Within 60 days after accepting the trusteeship, the trustee gives notice to the qualified beneficiaries of three things: that the trustee has accepted the trust, the trustee's full name and address, and that the fiduciary lawyer-client privilege in §90.5021 applies with respect to the trustee and any attorney the trustee employs. The privilege sentence is a statutory requirement, not a courtesy; a notice without it is incomplete.
Acceptance is measured under §736.0701, and it can happen by conduct — taking delivery of trust property, exercising a power, doing a trustee's work. A successor who began paying the trust's bills in March and sends the acceptance notice in June has sent it late, however reasonable the delay felt.
The irrevocability notice (§736.0813(1)(b))
Within 60 days after acquiring knowledge of the creation of an irrevocable trust, or that a formerly revocable trust has become irrevocable — usually by the settlor's death — the trustee gives notice of the trust's existence, the identity of the settlor or settlors, the right to request a copy of the trust instrument, the right to accountings under the section, and again the §90.5021 privilege. The clock runs from knowledge, not from the death itself; a trustee who learns of a death weeks after it happened has 60 days from learning.
The two notices are separate obligations with separate triggers, and they are almost always satisfied in one dated letter that says everything both paragraphs require, cites both, and goes to every qualified beneficiary. Sending one letter is efficient; forgetting that it must contain both sets of content is the common error.
Copies, information, and waivers
Upon reasonable request, the trustee provides a qualified beneficiary with a complete copy of the trust instrument (§736.0813(1)(c)) and with relevant information about the assets and liabilities of the trust and the particulars of its administration (§736.0813(1)(e)). "Complete" means the instrument and its amendments, not a summary; "reasonable" is judged by the request, not by whether the trustee would rather not. A trustee who receives a request and does nothing has breached the section as surely as one who never sent the notices.
A qualified beneficiary may waive the trustee's duty to account, and may withdraw a waiver, in writing (§736.0813(2)); a waiver of one accounting is not a waiver of the next. Waivers are common inside families and are exactly the documents to keep in the trustee's file, because the accounting that was waived is the first thing a later dispute asks about.
The accounting (§736.0813(1)(d), §736.08135)
The trustee of an irrevocable trust provides a trust accounting, as §736.08135 describes it, to each qualified beneficiary at least annually, on termination of the trust, and on a change of trustee, covering the period from the last accounting or, if there was none, from the date the trustee became accountable. The accounting shows the receipts and disbursements, the assets and liabilities with their values, the gains and losses, the compensation paid to the trustee and to the agents the trustee employed, and — for a trust that has terminated or a trustee who has been replaced — what remains and how it was distributed. Its own guide covers the layout.
The accounting is where the notices pay off. A beneficiary who received the irrevocability notice knows the right to an accounting exists; a beneficiary who receives an accounting with a limitation notice under §736.1008 has six months to raise a matter the accounting adequately disclosed. The trustee who sends both, on time, in writing, has done what the code asks and can prove it.
Plazos del fideicomisario en Florida: lo que disponen las leyes
Revisado contra los Estatutos de Florida el 2026-09-15. Información general, no asesoría legal; el texto oficial prevalece.
| Cuándo | Plazo | Lo que dispone la ley | A quién | Ley |
|---|---|---|---|---|
| You are named successor trustee | No fixed clock. Acting as trustee can itself be an acceptance, and a person who does not accept within a reasonable time is treated as having declined. | Decide whether to accept the trusteeship — by the method the trust names, or by taking delivery of trust property or doing a trustee's work. | — | §736.0701 ↗ |
| You accept | At once; the statute gives no day-count. | Take reasonable steps to take control of and protect the trust property — accounts, real estate, records, insurance. | — | §736.0809 ↗ |
| You accept | Within a reasonable time after acceptance. | Review the trust's investment assets and decide what to keep and what to sell under Florida's prudent investor rule. | — | §518.11(1) ↗ |
| You accept | Within 60 days after acceptance. | Give notice of the acceptance, your full name and address, and that the fiduciary lawyer-client privilege of §90.5021 applies to you and any attorney you employ. | Each qualified beneficiary | §736.0813(1)(a) ↗ |
| You learn the trust has become irrevocable (usually the settlor's death) | Within 60 days after acquiring that knowledge. | Give notice of the trust's existence, the settlor's identity, the right to request a copy of the trust instrument, the right to accountings, and the §90.5021 privilege. | Each qualified beneficiary | §736.0813(1)(b) ↗ |
| The settlor dies | Upon the death; the statute names no day-count. | File a notice of trust stating the settlor's name and date of death, the trust's title and date, and your name and address. | The court of the county where the settlor lived (and the court handling the estate, if one is open) | §736.05055 ↗ |
| The trust becomes irrevocable | Before the trust receives income or files under its own number. | Obtain the trust's employer identification number; a revocable trust used the settlor's Social Security number, and that stops at death. | — | IRS Form SS-4 ↗Federal |
| A qualified beneficiary asks | Upon reasonable request. | Provide a complete copy of the trust instrument, and relevant information about the trust's assets, liabilities and administration. | The qualified beneficiary who asked | §736.0813(1)(c), (e) ↗ |
| The settlor dies | Claims against the decedent are barred two years after death. A probate notice to creditors shortens the window to three months after first publication (30 days after service for a creditor who must be served). | Keep a reasonable reserve until the creditor window has closed; distributing everything early is how a trustee ends up paying a claim personally. | — | §733.710, §733.702 ↗ |
| The probate estate cannot pay its expenses and claims | When the personal representative certifies the amount in writing. | Pay the personal representative the amounts certified as required for the expenses of administration and the obligations of the settlor's estate. | The personal representative | §736.05053 ↗ |
| Each year the trust is irrevocable; the trust terminates; the trustee changes | At least annually, and on termination and on a change of trustee. | Give a trust accounting that shows what came in, what went out, what remains, and the compensation paid to the trustee and its agents, from the last accounting forward. | Each qualified beneficiary | §736.0813(1)(d), §736.08135 ↗ |
| You send an accounting or other trust disclosure document | A claim on a matter the document adequately discloses is barred six months after receipt when a limitation notice accompanies it; without one, the chapter 95 period runs from the disclosure. | Include a limitation notice with the disclosure if the six-month bar is wanted; the statute prescribes its wording. | The beneficiaries who receive the document | §736.1008 ↗ |
| You send a person a copy of the trust instrument with a notice of the trust's existence, your name and address, and the time allowed to contest | An action to contest the validity of a trust that was revocable at the settlor's death is barred six months after that notice is sent, unless sooner barred by adjudication, consent or limitations. | Send the copy and the notice to anyone who might contest the trust if the six-month bar is wanted; the statute prescribes what the notice states. | Each person who might contest the trust | §736.0604 ↗ |
| The decedent dies | Nine months after death; a six-month extension is available. | File the federal estate tax return when the gross estate exceeds the filing threshold, or to elect portability for a surviving spouse. Florida has no estate tax. | — | IRS Form 706 ↗Federal |
| The trust's tax year ends | The 15th day of the fourth month after year-end (April 15 for a calendar-year trust). | File the trust's income tax return and issue a Schedule K-1 to each beneficiary who received distributable income. | — | IRS Form 1041 ↗Federal |
| A trustee wants to step down | At least 30 days' notice, or the court's approval. | Give notice of the resignation; the trustee's duties continue until a successor is in place. | The qualified beneficiaries, the settlor if living, and all co-trustees | §736.0705 ↗ |
| The trust terminates | Expeditiously, after paying or reserving for debts, expenses and taxes; the statute names no day-count. | Distribute the trust property to the persons entitled to it; the final accounting and the beneficiaries' receipts close the file. | The beneficiaries entitled to the property | §736.0817 ↗ |
| You, the settlor or a qualified beneficiary make a written demand on a person designated as trust director to accept or confirm acceptance of the directorship, with a written copy to the trustees | The statute has the designated trust director deliver a written acceptance, acknowledgment of prior acceptance or declination “within 60 days after receipt of such demand.” | Keep the demand and the written response with the trust records; the statute directs the response to all trustees, the qualified beneficiaries, and the settlor if living. | All trustees, qualified beneficiaries, and the settlor if living | §736.1416 ↗ |
| A trust accounting or other written report of the trustee or of a trust director goes to the beneficiaries in a directed trust | An action against a trust director for breach of trust “must be commenced within the same limitation period” as an action against a trustee under §736.1008, and the accounting or written report “has the same effect on the limitation period.” | The §736.1008 disclosure and limitation-notice rules carry over to the trust director; the §736.1008 row above shows the periods. | The beneficiaries who receive the document | §736.1413 ↗ |
The form of a notice, and the file behind it
The statute prescribes contents, not a form. A notice is a dated letter, on paper or as a document delivered in a way the trustee can prove, that identifies the trust by its title and date, states each required fact in its own sentence, cites §736.0813 and §90.5021, and is signed by the trustee with a return address. Certified mail with a return receipt, or hand delivery against a signed acknowledgment, gives the trustee the proof; ordinary mail gives the trustee a story. Where beneficiaries live abroad or prefer email, the trustee sends the paper copy anyway and keeps the email as a second record.
The file is the point. For each qualified beneficiary: the name and address used, the date sent, the method, the proof of delivery, and a copy of what was sent. For each request for a copy or information: the date received, what was asked, what was sent and when. This file is what the trustee hands to a licensed Florida attorney of your choosing if a beneficiary later says notice never came.
- One dated letter that satisfies both §736.0813(1)(a) and (1)(b), citing each
- The §90.5021 privilege sentence, in every notice
- Every qualified beneficiary, including first-line remainder beneficiaries
- Proof of delivery kept with a copy of the notice
What happens when the notices are not sent
A failure to inform is a breach of trust. The remedies in §736.1001 reach it — a court can compel the trustee to act, order an accounting, surcharge a loss, reduce or deny compensation and, under §736.0706, remove the trustee. The quieter consequence is on the calendar: the six-month bar of §736.1008 protects only matters adequately disclosed in a trust disclosure document accompanied by a limitation notice, so a trustee who never disclosed has no bar to rely on, and the ordinary chapter 95 period governs any claim.
None of this is the reason to send the notices. The reason is that beneficiaries who are told what is happening, on time and in writing, rarely become adversaries, and a trustee whose file shows every notice has already answered most of the questions a dispute would ask.
When a licensed Florida attorney is the right next call
TrusteeClear organizes the record; it does not give legal advice, and it does not decide who your trust's qualified beneficiaries are. That question, and the ones next to it — whether a representation rule lets one person receive notice for another, what to do when a beneficiary cannot be found, how to respond to a request that seems designed to harass, and whether a limitation notice should accompany a disclosure — are the ones many trustees bring to a licensed Florida attorney of their choosing, with the beneficiary list, the trust and the notice file in hand.
Paso a paso
- 1
List the qualified beneficiaries
Read the distribution provisions and apply §736.0103: current distributees, first-line remainder beneficiaries, and those who would take if the trust ended today. Note any representation rule that applies.
- 2
Fix the two trigger dates
The date you accepted the trusteeship (§736.0701) and the date you learned the trust had become irrevocable; each starts its own 60-day clock.
- 3
Write one dated letter that satisfies both paragraphs
Acceptance, your full name and address; the trust's existence, the settlor's identity, the right to a copy of the instrument and the right to accountings; the §90.5021 privilege statement; the trust's title and date; citations to §736.0813(1)(a) and (b).
- 4
Deliver it in a way you can prove
Certified mail with a return receipt or hand delivery against a signed acknowledgment, to every qualified beneficiary or their representative.
- 5
Answer requests as they come
A complete copy of the instrument and relevant information about assets, liabilities and administration on reasonable request (§736.0813(1)(c), (e)); log each request and each response.
- 6
Calendar the accounting
At least annually, on termination and on a change of trustee (§736.0813(1)(d), §736.08135); consider a limitation notice under §736.1008 with each disclosure.
Preguntas frecuentes
When must a Florida trustee notify the beneficiaries of a trust?
Generally within 60 days. Section 736.0813 requires notice to the qualified beneficiaries within 60 days after the trustee accepts the trusteeship and within 60 days after the trustee learns that the trust has become irrevocable, which is usually the settlor's death. This is general information, not legal advice.
What must the notice to trust beneficiaries in Florida contain?
The acceptance notice states the acceptance, the trustee's full name and address, and that the fiduciary lawyer-client privilege of §90.5021 applies. The irrevocability notice states the trust's existence, the settlor's identity, the right to request a complete copy of the trust instrument, the right to accountings, and the same privilege statement (§736.0813(1)(a), (b)).
Who is a qualified beneficiary under Florida law?
Under §736.0103, a living beneficiary who currently may receive trust income or principal, or who would receive it if the current interests ended or the trust terminated on that date. In a spouse-then-children trust, the spouse and each child are qualified beneficiaries from the settlor's death.
Do the beneficiaries have a right to see the Florida trust document?
Yes. Upon reasonable request, a qualified beneficiary is entitled to a complete copy of the trust instrument and to relevant information about the trust's assets, liabilities and administration (§736.0813(1)(c) and (e)).
Can a beneficiary waive the right to an accounting in Florida?
Yes. A qualified beneficiary may waive the trustee's duty to account and may withdraw the waiver, in writing (§736.0813(2)). Trustees keep the signed waiver in the file with the accountings that were waived.
What happens if a Florida trustee does not send the notices?
It is a breach of trust with the remedies of §736.1001, including compelled accountings, surcharge, reduced compensation and removal under §736.0706, and the trustee cannot rely on the six-month bar of §736.1008, which protects only matters adequately disclosed with a limitation notice.
El deber de informar y rendir cuentas
Duty to inform and account
§ 736.0813 ↗The trustee must keep qualified beneficiaries reasonably informed, including 60-day notice duties after acceptance and after a formerly revocable trust becomes irrevocable due to the settlor's death, plus trust-copy and accounting rights.
Leer el texto de la ley (literal)
Información general sobre la ley de Florida, no asesoramiento legal.