Le texte intégral de ce guide est en anglais ; le résumé ci-dessus est dans votre langue. Les résumés des lois et l'anglais restent la source de référence.
Le tableau est le même que celui intégré aux guides. Les décomptes en jours sont ceux des lois ; lorsqu'une loi n'en fixe aucun, la ligne le dit.
Délais du trustee en Floride : ce que prévoient les lois
Vérifié par rapport aux Florida Statutes le 2026-09-09. Information générale, pas un avis juridique ; le texte officiel fait foi.
| Quand | Délai | Ce que prévoit la loi | À qui | Loi |
|---|---|---|---|---|
| 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 ↗Fédéral |
| 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 ↗Fédéral |
| 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 ↗Fédéral |
| 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 ↗ |
Information générale sur le droit de la Floride, pas un avis juridique.