Last updated: June 2026
If you are the beneficiary of a Florida trust, the trustee owes you more than a vague promise to act in good faith. The Florida Trust Code imposes a concrete, enforceable duty to inform and account — the trustee must keep you reasonably informed about the trust and its administration, and must hand you regular accountings showing exactly what the trust holds and what the trustee has done with it. This article explains what a Florida trustee must disclose, the deadlines that apply, what you are (and are not) entitled to receive, and what you can do when a trustee refuses to account.
The Core Duty: § 736.0813, Florida Statutes
Florida’s central rule is short and direct. Under § 736.0813, Fla. Stat., “the trustee shall keep the qualified beneficiaries of the trust reasonably informed of the trust and its administration.” That single sentence anchors every disclosure obligation that follows. The statute then spells out the specific duties, which include:
- The 60-day acceptance notice. Within 60 days after accepting the trust, the trustee must notify the qualified beneficiaries of the acceptance, give the trustee’s full name and address, and disclose that the fiduciary lawyer-client privilege (§ 90.5021) applies.
- The 60-day “trust has become irrevocable” notice. Within 60 days after the trustee learns that a trust has become irrevocable — most commonly on the death of the settlor — the trustee must tell the qualified beneficiaries that the trust exists, identify the settlor, and inform them of the right to request a copy of the trust instrument and the right to annual accountings.
- A copy of the trust instrument on reasonable request.
- Annual accountings. A trustee of an irrevocable trust must provide a trust accounting (in the form required by § 736.08135) to each qualified beneficiary at least annually, and again on termination of the trust or a change of trustee.
- Relevant information on request about the assets, liabilities, and administration of the trust.
In plain English: a Florida trustee cannot administer an irrevocable trust in the dark. The beneficiary who never hears from the trustee, never receives a copy of the trust, and never sees an accounting is almost always looking at a breach of § 736.0813.
> Practice note. The 60-day clocks are easy for a lay trustee — often a family member — to miss. A trustee who is months or years late on the initial notices and annual accountings has a problem, and a beneficiary who has been kept in the dark has leverage.
What an Accounting Must Actually Contain: § 736.08135
It is not enough for a trustee to send a one-line “everything’s fine” letter. Under § 736.08135, Fla. Stat., a trust accounting must be a “reasonably understandable report” covering the period since the last accounting, and it must adequately disclose:
- a statement identifying the trust, the trustee, and the time period covered;
- all cash and property transactions and all significant transactions affecting administration — including the trustee’s compensation and amounts paid to the trustee’s agents;
- gains and losses realized during the period and all receipts and disbursements;
- the trust’s assets on hand at the close of the period, shown (where feasible) at two values — the acquisition/carrying value and the estimated current value — plus each known non-contingent liability;
- the proper allocation between income and principal where it affects a beneficiary’s interest; and
- in a final accounting, a plan of distribution for any undistributed assets.
If the accounting you received does not let you actually understand what the trustee did with the money, it likely does not “substantially comply” with § 736.08135 — and that matters, because (as explained below) only an accounting that substantially complies starts the clock running on your time to object.
Who Is Entitled to All of This? Beneficiary vs. “Qualified Beneficiary”
A frequent point of confusion: the duty to inform and account runs to qualified beneficiaries, not to every person who might someday touch the trust. The Florida Trust Code distinguishes between a “beneficiary” (anyone with a present or future beneficial interest, vested or contingent) and the narrower category of “qualified beneficiary.” Roughly, a qualified beneficiary is one who, on the date the determination is made, is currently eligible to receive distributions, or would be eligible if the interests of the current beneficiaries ended, or would be eligible if the trust terminated that day. (Confirm the exact statutory wording of § 736.0103 in the pre-publish pass.)
Florida’s Fourth District drove the point home in _Hadassah v. Melcer_, 268 So. 3d 759 (Fla. 4th DCA 2019). Three sisters who were the lifetime distributees of an irrevocable trust argued that the charities named to take whatever was left after all three sisters died were not qualified beneficiaries and therefore had no right to be informed or to receive accountings. The court reversed, holding that under the plain language of the statute the charities did have the rights of qualified beneficiaries. As the court put it, this matters precisely because “a trustee is only required to ‘inform and account’ to a trust’s qualified beneficiaries.”
The statute that the Hadassah court applied — § 736.0110, Fla. Stat. (“Others treated as qualified beneficiaries”) — also extends qualified-beneficiary rights to a person appointed to enforce a trust for an animal or other noncharitable purpose, and lets the Florida Attorney General assert those rights for a charitable trust administered in this state. (This section was amended in 2025; cite the current version.)
What a Beneficiary Is NOT Automatically Entitled To
Just as important as the rights above are their limits. A few common misunderstandings:
- A revocable trust, while the settlor is alive. As long as a trust is revocable, the trustee’s duties to inform and account run to the settlor, not to the remainder beneficiaries. A child who learns Mom has a revocable living trust generally has no right to an accounting while Mom is alive and competent.
- Waiver of the annual accounting. Under § 736.0813(2), a qualified beneficiary may waive the trustee’s duty to account (and may later withdraw that waiver). Waivers and withdrawals must be in writing, and a withdrawal only applies going forward.
- Discretionary and limited-information situations. The Trust Code’s default-and-mandatory-rules provisions (§ 736.0105) draw lines around which duties the trust instrument can and cannot modify. The drafting of a particular trust can affect what information a given beneficiary is entitled to, so the trust instrument itself always has to be read alongside the statute. (Confirm the precise § 736.0105 subsection cites before publishing.)
The takeaway: the duty to inform and account is powerful, but it is not unlimited. Status (qualified beneficiary vs. not), the revocable-vs-irrevocable timeline, and any valid written waiver all shape what you can demand.
Remedies When a Trustee Won’t Account
What happens when a trustee simply ignores these duties — no notice, no copy of the trust, no accounting? A beneficiary is not stuck. Florida law provides escalating remedies:
1. Petition to compel an accounting
A qualified beneficiary can petition the court to compel the trustee to render an accounting that complies with § 736.08135. Because the duty is statutory, a trustee who has stonewalled has little defense beyond producing the accounting — and the litigation itself often forces disclosure the trustee had been avoiding.
2. Removal of the trustee — § 736.0706
Under § 736.0706, Fla. Stat., the settlor, a co-trustee, or a beneficiary may ask the court to remove a trustee (and the court may act on its own initiative). The court may remove a trustee where, among other grounds, the trustee has committed a serious breach of trust, or where the trustee’s unfitness, unwillingness, or persistent failure to administer the trust effectively means removal best serves the beneficiaries’ interests. A chronic, unexcused failure to inform and account is a textbook fit for these grounds.
3. Surcharge and damages
Beyond compelling an accounting and removal, a beneficiary can seek to surcharge the trustee — that is, to hold the trustee personally liable for losses caused by a breach of trust, and to recover improperly taken compensation. Pending a final decision, the court can also order interim protective relief to safeguard the trust property.
> Practice note. These remedies stack. A single petition can ask the court to compel the accounting, remove the trustee, and surcharge the trustee for losses — and the failure to account is frequently the thread that unravels deeper problems (self-dealing, missing assets, improper fees).
The Clock to Object: § 736.1008’s 6-Month Limitation
Beneficiaries who do receive accountings face the opposite trap — waiting too long to object. Under § 736.1008, Fla. Stat., a beneficiary is generally barred from suing a trustee for breach of trust as to any matter adequately disclosed in a “trust disclosure document” unless the beneficiary files suit within 6 months after receiving that document — or a separate “limitation notice” referring to it — whichever is later.
Two things sharply limit that 6-month trap:
- It only runs as to matters that were adequately disclosed. If the accounting buried or omitted the problem, the 6-month bar does not apply to it.
- The statute expressly provides that a beneficiary’s knowledge that he or she never received an accounting does not start any limitations clock running on a claim for the trustee’s failure to provide the accounting required by § 736.0813. In other words, a trustee cannot win by hiding: silence does not start the clock.
Section 736.1008 also contains outer “statute of repose” limits (generally 10, 20, or 40 years depending on the circumstances, with an extension where a trustee actively conceals facts). Because the 6-month window is so short, a beneficiary who receives an accounting that looks wrong should consult a Florida trust litigation attorney promptly — well before the six months runs.
How Zoecklein Law Helps
Whether you are a beneficiary who has been kept in the dark, a beneficiary who just received an accounting that does not add up, or a trustee trying to comply with these duties correctly, the duty to inform and account is the hinge on which most Florida trust disputes turn. Zoecklein Law, P.A. represents beneficiaries and trustees in trust administration and trust litigation throughout Florida. Call (877) 206-0022 for a free consultation.
Preguntas frecuentes
How often must a Florida trustee provide an accounting? For an irrevocable trust, the trustee must provide a trust accounting to each qualified beneficiary at least annually, and again when the trust terminates or the trustee changes (§ 736.0813(1)(d)). The accounting must meet the content requirements of § 736.08135.
What is the 60-day trustee notice? The Florida Trust Code requires a trustee to send qualified beneficiaries notice within 60 days of two events: accepting the trusteeship, and learning that a trust has become irrevocable (typically when the settlor dies). The notice identifies the trustee and settlor and tells beneficiaries they may request the trust instrument and are entitled to accountings (§ 736.0813(1)(a)–(b)).
Can a trustee be removed for failing to account? Yes. Under § 736.0706, a beneficiary can petition to remove a trustee for a serious breach of trust or for persistent failure to administer the trust effectively. A chronic failure to provide required notices and accountings can support removal, and the court may also award other relief to protect the trust.
Am I entitled to an accounting if the person who created the trust is still alive? Usually not. While a trust is revocable, the trustee’s duties to inform and account run to the settlor, not to the remainder beneficiaries. Those rights generally arise once the trust becomes irrevocable — most often on the settlor’s death.
How long do I have to object to a trust accounting? As to matters adequately disclosed in the accounting, you generally have only 6 months from receiving the accounting (or a qualifying limitation notice) to file suit (§ 736.1008). If a problem was not adequately disclosed — or if you never received an accounting at all — that short window does not apply. Because six months is so short, talk to a trust litigation attorney quickly.
Talk to a Florida Trust Litigation Attorney
Trust disputes are document-driven and deadline-sensitive. Whether you need to compel an accounting, remove a trustee, defend an accounting you prepared, or simply understand your rights as a beneficiary, Zoecklein Law, P.A. can help you protect your interest in the trust. Call (877) 206-0022 for a free consultation. We serve beneficiaries and trustees throughout Florida.
Disclaimer: This article is provided for general informational purposes only and does not constitute legal advice. Reading it does not create an attorney-client relationship. For advice on your specific situation, consult a licensed Florida attorney.
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Related reading: For the beneficiary’s perspective, see our guide to trust beneficiary rights in Florida.
