Title: In Re: Amendments To The Florida Probate Rules

State: florida

Issuer: Florida Supreme Court

Document:

Supreme Court of Florida 
 
 
____________ 
 
No. SC07-1258 
____________ 
 
 
IN RE:  AMENDMENTS TO THE FLORIDA PROBATE RULES. 
 
[July 12, 2007] 
 
PER CURIAM. 
 
The Florida Bar's Probate Rules Committee (Committee) has filed an out-
of-cycle report proposing amendments to the Florida Probate Rules to conform 
the rules to recent legislation.  We have jurisdiction.  See art. V, § 2(a), Fla. 
Const.; Fla. R. Jud. Admin. 2.140(e). 
BACKGROUND 
 
Under the Committee's “fast-track” procedure for considering new 
legislation, the Committee proposes substantive amendments to rules 5.015 
(General Definitions), 5.240 (Notice of Administration), and 5.241 (Notice to 
Creditors) and proposes new rule 5.648 (Emergency Temporary Guardian).  
Minor editorial amendments to the Committee Notes accompanying the rules 
are also proposed in response to recent legislative or rule amendments.  The 
2 
 
 
Executive Committee of the Florida Bar Board of Governors approved each of 
the Committee’s substantive proposals by a vote of 8-0.  
AMENDMENTS 
 
After considering the Committee's proposals and reviewing the relevant 
legislation, we amend the Florida Probate Rules as proposed by the Committee.  
The substantive rule amendments proposed are in response to legislative 
amendments passed in the 2005 and 2006 legislative sessions, some of which 
only recently became effective on July 1, 2007.  In 2006, the Legislature 
repealed chapter 737, Florida Statutes (Trust Administration), and created new 
chapter 736, Florida Statutes (Florida Trust Code), effective July 1, 2007.  See 
ch. 2006-217, §§ 1-13, 48, 49, Laws of Fla.  Additionally, new chapter 739 
(Florida Uniform Disclaimer of Property Interests Act) was added in 2005.  See 
ch. 2005-108, § 1, Laws of Fla.  In response to these legislative changes, the 
reference to chapter 737 in subdivision (a) of rule 5.015 (General Definitions) is 
deleted and references to chapters 736 and 739 are added. 
 
Next, also in response to the repeal of chapter 737 and the creation of 
new chapter 736, subdivision (a)(3) of rule 5.240 (Notice of Administration) is 
amended to replace the term “beneficiary,” formerly defined in section 
737.303(4)(b), Florida Statutes (2006) with the term “qualified beneficiary,” as 
3 
 
 
defined in section 736.0103(14), Florida Statutes (2006).  Additionally, new 
subdivision 5.240(e) (Waiver of Service) has been added to clarify when 
deadlines commence as to persons waiving rather than receiving service. 
 
Next, new subdivision (e) is added to rule 5.241 (Notice to Creditors) to 
provide that if service of the notice to creditors on the Agency for Health Care 
Administration is required, it must be accompanied by a death certificate.  This 
requirement is deemed by the Committee to be a procedural requirement that 
should be included in the rule because of the inclusion of a similar requirement 
in section 733.2121(3)(d), Florida Statutes (2006).  See ch. 2005-140, § 4, Laws 
of Fla. (amending section 733.2121(3)(d), effective July 1, 2005).  
 
Finally, the Committee proposes new rule 5.648 (Emergency Temporary 
Guardian).  The Committee did not address the amendments to section 
744.3031, Florida Statutes (“Emergency temporary guardianship”) made by 
chapter 2006-178, section 5, Laws of Florida, in its 2006 fast-track report.  
However, the Committee recently reexamined these amendments and concluded 
that the amended statute contains procedure that properly should be contained 
in a rule.  The proposed new rule incorporates the procedural aspects of the 
statute and provides additional procedural guidance to petitioners and 
emergency temporary guardians.  Subdivision (a) of the rule addresses the 
4 
 
 
                                          
contents of the petition and includes allegations satisfying the requirements of 
section 744.3031(1), Florida Statutes (2006); subdivision (b) provides that 
notice of the petition and any hearing on the petition must be served on the 
alleged incapacitated person and that person’s attorney; subdivision (c) provides 
for service of the petition and notice on the public guardian if the petitioner 
proposes that the public guardian be appointed as emergency temporary 
guardian; subdivision (d) provides that the order appointing the emergency 
temporary guardian must include a statement of the powers and duties of the 
guardian, as required by section 744.3031(1), Florida Statutes (2006); 
subdivision (e) provides the procedure to extend the authority of the emergency 
temporary guardian and carries out the intent of section 744.3031(3), Florida 
Statutes (2006); and, finally, subdivision (f) addresses the contents of the 
emergency temporary guardian’s final report, incorporating the procedure now 
contained in section 744.3031(8), Florida Statutes (2006). 
CONCLUSION 
 
Accordingly, the Florida Probate Rules are amended as reflected in the 
appendix to this opinion.1  New language is indicated by underlining, and 
 
 
1.  The appendix does not reflect amendments to the Florida Probate 
Rules that were adopted by the Court in In re Amendments to the Florida 
5 
 
 
                                                                                                                                  
deleted language is indicated by struck-through type.  The committee notes are 
offered for explanation only and are not adopted as an official part of the rules.  
These amendments shall become effective immediately upon the release of this 
opinion.  However, because the Court did not publish the amendments for 
comment prior to their adoption, interested persons shall have sixty days from 
the date of this opinion in which to file comments with the Court.2 
 
It is so ordered. 
LEWIS, C.J., and WELLS, ANSTEAD, PARIENTE, QUINCE, CANTERO, 
and BELL, JJ., concur. 
 
NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION, 
AND IF FILED, DETERMINED. 
 
 
 
 
Probate Rules, No. SC07-153 (Fla. July 5, 2007).  Those amendments become 
effective on January 1, 2008, at 12:01 a.m. 
 
 
2.  An original and nine paper copies of all comments must be filed with 
the Court on or before September 10, 2007, with a certificate of service 
verifying that a copy has been served on the Committee Chair, Linda S. Griffin, 
1455 Court Street, Clearwater, Florida 33756-6161, as well as separate request 
for oral argument if the person filing the comment wishes to participate in oral 
argument, which may be scheduled in this case.  The Committee Chair has until 
October 1, 2007, to file a response to any comments filed with the Court.  
Electronic copies of all comments and responses also must be filed in 
accordance with the Court's administrative order In re Mandatory Submission 
of Electronic Copies of Documents, Fla. Admin. Order No. AOSC04-84 (Sept. 
13, 2004). 
 
6 
 
 
Original Proceeding – Florida Probate Rules 
 
Linda S. Griffin, Chair, Florida Probate Rules Committee, Clearwater, Florida, 
John F. Harkness, Jr., Executive Director and J. Craig Shaw, Staff Liaison, The 
Florida Bar, Tallahassee, Florida, 
 
 
for Petitioner 
 
 
7 
 
 
APPENDIX 
 
RULE 5.015.  GENERAL DEFINITIONS 
 
 (a) 
 General. The definitions and rules of construction stated or referred to in 
section 1.01, Florida Statutes, and chapters 731, 732, 733, 734, 735, 736, 737, 
738, 739, and 744, Florida Statutes, as amended from time to time, shall apply 
to these rules, unless otherwise defined in these rules. 
 
 (b) [No Change] 
 
Committee Notes 
 
Rule History 
 
1977 Revision: No change in rule. Correction of typographical error in 
committee note. 
 
This is intended to simplify drafting of these rules and should be liberally 
construed. See Fla. Prob. R. 5.190 and 5.540 and also §§ 731.201 and 744.102, 
Fla. Stat. 
 
1988 Revision: Rule was expanded due to deletion of rule 5.190. Committee 
notes expanded. Citation form changes in rule and committee notes. 
 
1992 Revision: Citation form changes in rule and committee notes. 
 
2000 Revision: Subdivision (b)(2) amended to delete outdated reference to 
rule 5.550(c). 
 
2007 Revision: Subdivision (a) amended to add reference to chapter 736, 
Florida Statutes, which was added to the statutes effective July 1, 2007, and 
which replaces deleted chapter 737, and to add reference to chapter 739, Florida 
Statutes, which was added effective July 1, 2005. Committee notes revised. 
 
 
 
8 
 
 
Statutory References 
 
§ 1.01, Fla. Stat. Definitions. 
§ 731.201, Fla. Stat. General definitions. 
§ 736.0103, Fla. Stat. Definitions. 
§ 738.102, Fla. Stat. Definitions. 
§ 739.102, Fla. Stat. Definitions. 
§ 744.102, Fla. Stat. Definitions. 
 
RULE 5.040.  NOTICE 
 
 (a) 
 - (d)  [No Change] 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1975 Revision: Implements section 731.301, Florida Statutes. 
 
1977 Revision: Reference to elisor. 
 
1980 Revision: Editorial changes. Clarification of time for filing defenses 
after formal notice. Authorizes court to give relief to delinquent respondent 
from ex parte status; relief from service on numerous persons; allows optional 
use of formal notice. 
 
1984 Revision: Editorial changes. Eliminates deadline for filing as opposed to 
serving defenses after formal notice; defines procedure subsequent to service of 
defenses after formal notice; new requirements for service of formal notice on 
incompetents and corporations; defines when service of formal notice is 
deemed complete; provisions relating to method of service of informal notice 
transferred to new rules 5.041 and 5.042; eliminates waiver of notice by will. 
 
1988 Revision: Editorial changes. Committee notes revised. Citation form 
changes in committee notes. 
 
9 
 
 
1991 Revision: Subdivision (b) amended to define informal notice more 
clearly. 
 
1992 Revision: Editorial changes. Committee notes revised. Citation form 
changes in committee notes. 
 
1996 Revision: Subdivision (a) amended to permit service of formal notice by 
commercial delivery service to conform to 1993 amendment to section 
731.301(1), Florida Statutes. Editorial changes. 
 
2001 Revision: Editorial changes in subdivision (a)(3)(A) to clarify 
requirements for service of formal notice. 
 
2003 Revision: Committee notes revised. 
 
2005 Revision: Subdivision (a)(3)(A) amended to delete requirement of court 
approval of commercial delivery service. 
 
2006 Revision: Committee notes revised. 
 
2007 Revision: Committee notes revised. 
 
Statutory References 
 
§ 1.01(3), Fla. Stat. Definitions. 
ch. 48, Fla. Stat. Process and service of process. 
ch. 49, Fla. Stat. Constructive service of process. 
§ 731.105, Fla. Stat. In rem proceeding. 
§ 731.201(16), (20)(18), (22), Fla. Stat. General definitions. 
§ 731.301, Fla. Stat. Notice. 
§ 733.212, Fla. Stat. Notice of administration; filing of objections. 
§ 733.2123, Fla. Stat. Adjudication before issuance of letters. 
§ 733.502, Fla. Stat. Resignation of personal representative. 
§ 733.613, Fla. Stat. Personal representative’s right to sell real property. 
§ 733.6175, Fla. Stat. Proceedings for review of employment of agents and 
compensation of personal representatives and employees of estate. 
§ 733.901, Fla. Stat. Final discharge. 
10 
 
 
§ 744.106, Fla. Stat. Notice. 
§ 744.3201, Fla. Stat. Petition to determine incapacity. 
§ 744.331, Fla. Stat. Procedures to determine incapacity. 
§ 744.3371, Fla. Stat. Notice of petition for appointment of guardian and 
hearing. 
§ 744.441, Fla. Stat. Powers of guardian upon court approval. 
§ 744.447, Fla. Stat. Petition for authorization to act. 
§ 744.477, Fla. Stat. Proceedings for removal of a guardian. 
 
Rule References 
 
[No Change] 
 
RULE 5.080.  DISCOVERY AND SUBPOENA 
 
(a) 
 - (c) [No Change] 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1975 Revision: This rule is the same as prior rule 5.080, broadened to include 
guardianships and intended to clearly permit the use of discovery practices in 
nonadversary probate and guardianship matters. 
 
1977 Revision: Editorial change in citation form in committee note. 
 
1984 Revision: Florida Rules of Civil Procedure 1.290, 1.300, 1.351, and 
1.410 have been added. 
 
1988 Revision: Subdivision (a)(15) deleted as duplicative of rule 5.070 
Subpoena. Editorial change in (b). Citation form change in committee notes. 
 
1992 Revision: Editorial changes. Committee notes revised. Citation form 
changes in committee notes. 
11 
 
 
 
1996 Revision: Reference to rule 1.400 eliminated because of deletion of that 
rule from the Florida Rules of Civil Procedure. Editorial change. 
 
2002 Revision: Reference to rule 1.410 transferred to subdivision (a) from 
former rule 5.070. Subdivision (b) amended to give court discretion to assess 
attorneys’ fees. Subdivision (c) added. Committee notes revised. 
 
2006 Revision: Committee notes revised. 
 
2007 Revision: Committee notes revised. 
 
Statutory References 
 
§ 731.201(21)(23), Fla. Stat. General definitions. 
§ 733.106, Fla. Stat. Costs and attorney’s fees. 
§ 744.105, Fla. Stat. Costs. 
§ 744.108, Fla. Stat. Guardian’s and attorney’s fees and expenses. 
 
Rule References 
 
[No Change] 
 
RULE 5.200.  PETITION FOR ADMINISTRATION 
 
 The petition for administration shall be verified by the petitioner and shall 
contain: 
 
 (a) – (j)  [No Change] 
 
Committee Notes 
 
Rule History 
 
1977 Revision: Addition to (b)(5) to require an affirmative statement that the 
person sought to be appointed as personal representative is qualified to serve. 
Committee note expanded to include additional statutory references. 
 
Substantially the same as section 733.202, Florida Statutes, and implementing 
12 
 
 
sections 733.301 through 733.305, Florida Statutes. 
 
1988 Revision: Editorial changes. Committee notes revised. 
 
1992 Revision: Addition of phrase in subdivision (b) to conform to 1992 
amendment to section 733.202(2)(b), Florida Statutes. Reference to clerk 
ascertaining the amount of the filing fee deleted in subdivision (g) because of 
repeal of sliding scale of filing fees. The remaining language was deemed 
unnecessary. Editorial changes. Committee notes revised. Citation form 
changes in committee notes. 
 
2002 Revision: Addition of phrases in subdivision (j) to add references to 
wills probated in Florida where the original is in the possession of a foreign 
official. Editorial changes. Committee notes revised. 
 
2003 Revision: Committee notes revised. 
 
2007 Revision: Committee notes revised. 
 Statutory References 
 
§ 731.201(21)(23), Fla. Stat. General definitions. 
§ 731.301, Fla. Stat. Notice. 
§ 733.202, Fla. Stat. Petition. 
§ 733.301, Fla. Stat. Preference in appointment of personal representative. 
§ 733.302, Fla. Stat. Who may be appointed personal representative. 
§ 733.303, Fla. Stat. Persons not qualified. 
§ 733.304, Fla. Stat. Nonresidents. 
§ 733.305, Fla. Stat. Trust companies and other corporations and associations. 
 
Rule References 
 
[No Change] 
 
RULE 5.240.  NOTICE OF ADMINISTRATION 
 
(a) Service. The personal representative shall promptly serve a copy of the 
notice of administration on the following persons who are known to the 
personal representative and who were not previously served under section 
13 
 
 
733.2123, Florida Statutes: 
 
(1)  the decedent’s surviving spouse; 
 
(2)  all beneficiaries; 
 
(3)  a trustee of any trust described in section 733.707(3), Florida Statutes 
and each qualified beneficiary of the trust as defined in section 737.303(4)(b) 
736.0103(14), if each trustee is also a personal representative of the estate; and  
 
(4)  persons who may be entitled to exempt property in the manner 
provided for service of formal notice. The personal representative may similarly 
serve a copy of the notice on any devisee under another will or heirs or others 
who claim or may claim an interest in the estate. 
 
 (b) Contents. The notice shall state: 
 
(1)  the name of the decedent, the file number of the estate, the 
designation and address of the court in which the proceedings are pending, 
whether the estate is testate or intestate, and, if testate, the date of the will and 
any codicils; 
 
(2)  the name and address of the personal representative and of the 
personal representative’s attorney; 
 
(3)  that any interested person on whom the notice is served who 
challenges the validity of the will, the qualifications of the personal 
representative, venue, or jurisdiction of the court is required to file any 
objections with the court in the manner provided in the Florida Probate Rules 
within the time required by law or those objections are forever barred; 
 
(4)  that any person entitled to exempt property is required to file a 
petition for determination of exempt property within the time provided by law 
or the right to exempt property is deemed waived; and 
 
(5)  that a surviving spouse seeking an elective share must file an election 
to take an elective share must be filed within the time provided by law. 
 
14 
 
 
(c) – (d) 
[No Change] 
 
(e) Waiver of Service. For the purpose of determining deadlines established 
by reference to the date of service of a copy of the notice of administration in 
cases in which service has been waived, service on a person who has waived 
notice shall be deemed to occur on the date the waiver is filed. 
 
Committee Notes 
 
Rule History 
 
1977 Revision: Former subdivision (c) is deleted as being substantive rather 
than procedural. 
 
1984 Revision: Editorial changes; new requirement to file proof of 
publication; new requirements as to form of objections to will and qualifications 
of personal representative. Committee notes revised. 
 
1988 Revision: The obligation to mail notice of administration to all known or 
reasonably ascertainable creditors has been added to comply with the dictates of 
Tulsa Professional Collection Services, Inc. v. Pope, 485 U.S. 478, 108 S. Ct. 
1340, 99 L. Ed. 2d 565 (1988). 
 
This rule does not require sending notice of administration to creditors in 
estates where the time for filing claims has expired before the effective date of 
this rule. However, no opinion is offered whether such claims are barred by the 
provisions of section 733.702, Florida Statutes. 
 
Committee notes revised. Citation form changes in committee notes. 
 
1991 Revision: Subdivision (a) modified to make it consistent with recent 
changes to sections 733.212 and 733.702, Florida Statutes. Those statutes were 
amended to comply with the dictates of Tulsa Professional Collection Services, 
Inc. v. Pope, 485 U.S. 478, 108 S. Ct. 1340, 99 L. Ed. 2d 565 (1988). For the 
same reason, subdivision (e) was eliminated. 
 
1992 Revision: Former subdivision (e) revised and reinstated to emphasize 
need for personal representative to determine all known or reasonably 
15 
 
 
ascertainable creditors. Editorial changes; committee notes revised; citation 
form changes in committee notes. 
 
1996 Revision: Subdivision (a) amended to require service of notice of 
administration on trustees of certain revocable trusts as defined by Florida 
statute. Editorial changes. 
 
2002 Revision: Procedures for notifying creditors are now governed by new 
rule 5.241. Committee notes revised. 
 
2003 Revision: Change in title of (a) to reflect elimination of publication of 
notice. Committee notes revised. 
 
2005 Revision: Subdivision (a)(3) amended to make it consistent with 2003 
change to section 733.212(1)(c), Florida Statutes, regarding when service on 
trust beneficiaries is required, and clarifying editorial change made in (a). New 
subdivision (b)(5) added regarding notice to file election to take elective share. 
Committee notes revised. 
 
2007 Revision: Subdivision (a)(3) amended to replace reference to 
“beneficiary” with “qualified beneficiary” and to change reference from former 
section 737.303(4)(b) to new section 736.0103(14), which defines that term. 
Subdivision (b)(5) amended to delete the reference to the surviving spouse 
filing the election as another person can file the election on behalf of the 
surviving spouse. New subdivision (e) added to provide a deadline for objection 
by a person who waives service. Committee notes revised. 
 
Statutory References 
 
§ 731.201(21)(23), Fla. Stat. General definitions. 
§ 731.301, Fla. Stat. Notice. 
§ 731.302, Fla. Stat. Waiver and consent by interested person. 
§ 732.2135, Fla. Stat. Time of election; extensions; withdrawal. 
§ 732.5165, Fla. Stat. Effect of fraud, duress, mistake, and undue influence. 
§ 733.101, Fla. Stat. Venue of probate proceedings. 
§ 733.109, Fla. Stat. Revocation of probate. 
§ 733.212, Fla. Stat. Notice of administration; filing of objections. 
§ 733.2123, Fla. Stat. Adjudication before issuance of letters. 
16 
 
 
§ 733.302, Fla. Stat. Who may be appointed personal representative. 
§ 733.303, Fla. Stat. Persons not qualified. 
§ 733.305, Fla. Stat. Trust companies and other corporations and associations. 
§ 733.504, Fla. Stat. Removal of personal representative; causes for removal. 
§ 733.506, Fla. Stat. Proceedings for removal. 
 
Rule References 
 
[No Change] 
 
RULE 5.241.  NOTICE TO CREDITORS 
 
(a) – (d)  [No Change]  
 
(e) Service of Death Certificate. If service of the notice on the Agency for 
Health Care Administration is required, it shall be accompanied by a death 
certificate. 
 
Committee Notes 
 
[No Change] 
Rule History 
 
2002 Revision: New rule to implement procedures consistent with new section 
733.2121, Florida Statutes. 
 
2003 Revision: Committee notes revised. 
 
2005 Revision: Subdivision (a) amended to clarify approved methods of 
service on creditors. Committee notes revised. 
 
2007 Revision: New subdivision (e) added to require service of a copy of the 
decedent’s death certificate on the Agency for Health Care Administration, as is 
now required by section 733.2121(3)(d), Florida Statutes. 
 
Statutory References 
 
[No Change] 
17 
 
 
 
Rule Reference 
 
[No Change] 
 
RULE 5.270.  REVOCATION OF PROBATE 
 
(a) – (b)  [No Change]  
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1984 Revision: Extensive changes. Committee notes revised. 
 
1988 Revision: Language of subdivision (b) of the rule rewritten to track the 
statute more closely. Committee notes expanded. Citation form change in 
committee notes. 
 
1992 Revision: Committee notes revised. Citation form changes in committee 
notes. 
 
2003 Revision: Committee notes revised. 
 
2005 Revision: “Beneficiaries” substituted for “devisees” in subdivision (b) to 
conform language to section 733.109(2), Florida Statutes. 
 
2007 Revision: Committee notes revised. 
 
Statutory References 
 
§ 731.201(21)(23), Fla. Stat. General definitions. 
§ 732.5165, Fla. Stat. Effect of fraud, duress, mistake, and undue influence. 
§ 733.109, Fla. Stat. Revocation of probate. 
§ 733.212, Fla. Stat. Notice of administration; filing of objections. 
§ 733.2123, Fla. Stat. Adjudication before issuance of letters. 
18 
 
 
Rule References 
 
[No Change] 
 
RULE 5.346.  FIDUCIARY ACCOUNTING 
 
(a) – (d)  [No Change]  
 
 
Committee Notes 
 
This rule substantially adopts the Uniform Fiduciary Accounting Principles 
and Model Formats adopted by the Committee on National Fiduciary 
Accounting Standards of the American Bar Association: Section of Real 
Property, Probate and Trust Law, the American College of Probate Counsel, the 
American Bankers Association: Trust Division, and other organizations. 
 
Accountings shall also comply with the Florida principal and income law, 
chapter 738, Florida Statutes. 
 
Attached as Appendix B to this rule are an explanation and commentary for 
each of the foregoing standards, which shall be considered as a Committee Note 
to this rule. 
 
Accountings that substantially conform to the model formats are acceptable. 
The model accounting format included in Appendix A is only a suggested form. 
 
Rule 5.180(a)(1)(F) allows a waiver to the requirement that principal and 
interest be separately accounted for. 
 
Rule History 
 
1988 Revision: New rule. 
 
1992 Revision: Editorial changes throughout. Rule changed to require 
compliance with the Uniform Fiduciary Accounting Principles and Model 
Formats for accounting of all transactions occurring on or after January 1, 1994. 
Committee notes revised. Citation form changes in committee notes. 
19 
 
 
1996 Revision: Committee notes revised. 
 
1999 Revision: Committee notes revised to correct rule reference and to 
reflect formatting changes in accounting formats. 
 
2002 Revision: Subdivisions (a) and (b) amended to clarify contents of 
accounting. Committee notes revised. 
 
2003 Revision: Committee notes revised. 
 
2005 Revision: Verification requirement added as new (d). Committee notes 
revised. 
 
2007 Revision: Committee notes revised. 
 
Statutory References 
 
§ 733.501, Fla. Stat. Curators. 
§ 733.5036, Fla. Stat. Accounting and discharge following resignation. 
§ 733.508, Fla. Stat. Accounting and discharge of removed personal 
representatives upon removal. 
§ 733.602(1), Fla. Stat. General duties. 
§ 733.612(18), Fla. Stat. Transactions authorized for the personal 
representative; exceptions. 
§ 737.3035736.08135, Fla. Stat. Trust accountings. 
ch. 738, Fla. Stat. Principal and income. 
 
Rule References 
 
[No Change] 
 
APPENDIX A 
 
[Appendix begins on next page] 
 
19 
 
 
IN THE CIRCUIT COURT FOR                                  COUNTY, FLORIDA 
 
IN RE:  ESTATE OF 
PROBATE DIVISION 
 
File Number                                         
Deceased. 
Division                                              
 
                          ACCOUNTING OF PERSONAL REPRESENTATIVE(S) 
 
From:                                            ,           , Through:                                            ,  
 
 
 
 
The purpose of this accounting is to acquaint all interested persons with the transactions that have occurred during the period covered 
by the accounting and the assets that remain on hand. It consists of a SUMMARY sheet and Schedule A showing all Receipts, Schedule B 
showing all Disbursements, Schedule C showing all Distributions, Schedule D showing all Capital Transactions and Adjustments (the effect 
of which are also reflected in other schedules, if appropriate), and Schedule E showing assets on hand at the end of the accounting period. 
It is important that this accounting be carefully examined. Requests for additional information and any questions should be addressed 
to the personal representative(s) or the attorneys for the personal representative(s), the names and addresses of whom are set forth below. 
Under penalties of perjury, the undersigned personal representative(s) declare(s) that I (we) have read and examined this accounting 
and that the facts and figures set forth in the Summary and the attached Schedules are true, to the best of my (our) knowledge and belief, 
and that it is a complete report of all cash and property transactions and of all receipts and disbursements by me (us) as personal 
representative(s) of the estate of  
 
deceased, from __________________,         through __________________,        . 
 
Signed on ____________________,        . 
 
Attorney for Personal Representative: 
Personal Representative: 
 
 
 
 
Attorney 
 
 
 
 
 
 
 
Name 
Florida Bar No.  
 
 
 
 
 
 
 
 
 
 
 
 
 
(address) 
 
 
 
(address) 
Telephone:  
 
 
[Print or Type Names Under All Signature Lines] 
 
20 
 
 
IN THE CIRCUIT COURT FOR                                  COUNTY, FLORIDA 
 
IN RE:  ESTATE OF  
 
PROBATE DIVISION 
File Number                                         
 
Deceased. 
    
 
Division                                               
 
 
                          ACCOUNTING OF PERSONAL REPRESENTATIVE 
 
From:                                            ,             , Through:                                            ,  
 
 
 
 
SUMMARY 
 
 
 
 
 
 
Income 
 
Principal 
 
Totals 
 
I. 
Starting Balance 
  
Assets per Inventory or on Hand 
at Close of Last Accounting Period 
 
 
 
$ 
 
 
 
 
$ 
 
 
 
 
$ 
 
 
 
II. Receipts 
 
Schedule A: 
 
 
 
$ 
 
 
 
 
$ 
 
 
 
 
$ 
 
 
 
 
III. Disbursements 
 
Schedule B: 
 
 
 
 
$ 
 
 
 
 
 
$ 
 
 
 
 
 
$ 
 
 
 
 
IV. Distributions 
 
Schedule C: 
 
 
 
 
$ 
 
 
 
 
 
$ 
 
 
 
 
 
$ 
 
 
 
 
V. Capital Transactions and Adjustments 
Schedule D: 
Net Gain or (Loss) 
 
 
 
 
 
 
$ 
 
 
 
 
 
$ 
 
 
 
 
VI. 
Assets on Hand at Close of Accounting 
Period 
Schedule E: 
Cash and Other Assets 
 
 
 
 
 
$ 
 
 
 
 
 
 
$ 
 
 
 
 
 
 
$ 
 
 
 
 
 
 
NOTE: Refer to Fla. Prob. R. 5.330(b), 5.345, 5.346, and 5.400. 
Also see Accountings, Chapter 12 of Practice Under Florida Probate Code, 2002 (Fla. Bar CLE). 
Entries on Summary are to be taken from totals on Schedules A, B, C, and D and E. 
The Summary and Schedules A, B, C, D and E are to constitute the full accounting. Every transaction occurring during the 
accounting period should be reflected on the Schedules. 
All purchases and sales, all adjustments to the inventory or carrying value of any asset, and any other changes in the assets (such as 
stock splits) should be described on Schedule D. 
The amount in the “Total” column for Item VI must agree with the total inventory or adjusted carrying value of all assets on hand at 
the close of the accounting period on Schedule E. 
 
21 
 
 
 
                                   ACCOUNTING OF PERSONAL REPRESENTATIVE, 
 
ESTATE OF  
 
 
From: 
,       , Through:                                            ,           
 
 
 
SCHEDULE A 
 
Receipts 
 
 
 
 
 
    Date 
     Brief Description of Items 
Income 
Principal 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE: Schedule A should reflect only those items received during administration that are not shown on the inventory. Classification of 
items as income or principal is to be in accordance with the provisions of the Florida Principal and Income Act, Chapter 738, Florida 
Statutes. 
Entries involving the sale of assets or other adjustments to the carrying values of assets are to be shown on Schedule D, and not on 
Schedule A. 
 
22 
 
 
 
                                   ACCOUNTING OF PERSONAL REPRESENTATIVE, 
 
ESTATE OF  
 
 
From: 
,       , Through:                                            ,            
 
 
 
SCHEDULE B 
 
Disbursements 
 
 
 
 
 
    Date 
     Brief Description of Items 
Income 
Principal 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE: Schedule B should reflect only those items paid out during the accounting period. Classification of disbursements as income or 
principal is to be in accordance with the provisions of the Florida Principal and Income Act, Chapter 738, Florida Statutes. 
Entries involving the purchase of assets or adjustments to the carrying values of assets are to be shown on Schedule D, and not on 
Schedule B. 
 
23 
 
 
 
                                   ACCOUNTING OF PERSONAL REPRESENTATIVE, 
 
ESTATE OF  
 
 
From: 
,       , Through:                                            ,           
 
 
 
SCHEDULE C 
 
Distributions 
 
 
 
    Date 
     Brief Description of Items 
Income 
Principal 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE: Schedule C should reflect only those items or amounts distributed to beneficiaries during the accounting period. Assets distributed 
should be shown at their inventory or adjusted carrying values. Classification of distributions as income or principal is to be in accordance 
with the provisions of the Florida Principal and Income Act, Chapter 738, Florida Statutes. 
Entries involving adjustments to the carrying values of assets are to be shown on Schedule D, and not on Schedule C. 
 
24 
 
 
 
                                   ACCOUNTING OF PERSONAL REPRESENTATIVE, 
 
ESTATE OF  
 
 
From: 
,       , Through:                                            ,           
 
 
 
SCHEDULE D 
 
Capital Transactions and Adjustments 
 
(Does not include distributions. Distributions are shown on Schedule C.) 
 
 
 
    Date 
  Brief Description of Transactions 
Net Gain 
Net Loss 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                          
 
TOTAL NET GAINS AND LOSSES 
$ 
$ 
 
NET GAIN OR (LOSS) 
$ 
$ 
                                                          
 
 
 
 
 
NOTE: Schedule D should reflect all purchases and sales of assets and any adjustments to the carrying values of any assets. 
Entries reflecting sales should show the inventory or adjusted carrying values, the costs and expenses of the sale, and the net 
proceeds received. The net gain or loss should be extended in the appropriate column on the right side of Schedule D. 
Entries reflecting purchases should reflect the purchase price, any expenses of purchase or other adjustments to the purchase price, 
and the total amount paid. Presumably no gain or loss would be shown for purchases. 
Entries reflecting adjustments in capital assets should explain the change (such as a stock split) and the net gain or loss should be 
shown in the appropriate column on the right side of Schedule D. 
The NET gain or loss should be entered in the Principal column of the Summary. 
 
25 
 
 
 
                                   ACCOUNTING OF PERSONAL REPRESENTATIVE, 
 
ESTATE OF  
 
 
From: 
,       , Through:                                            ,           
 
 
 
SCHEDULE E 
 
Assets on Hand at Close of Accounting Period 
 
(Indicate where held and legal description, certificate numbers or other identification.) 
 
 
 
  Estimated 
Current Value 
Carrying Value 
 
 
 
ASSETS OTHER THAN CASH: 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
OTHER ASSETS TOTAL 
$ 
$ 
 
CASH: 
 
 
 
 
 
 
 
                          
 
CASH TOTAL 
 
$ 
 
TOTAL ASSETS (must agree with the Total for Item VI on Summary) 
 
$ 
                          
 
 
 
 
 
 
NOTE: Schedule E should be a complete list of all assets on hand reflecting inventory values for each item, adjusted in accord accordance 
with any appropriate entries on Schedule D. 
Current market values for any assets that are known to be different from the inventory or carrying values as of the close of the 
accounting period should be shown in the column marked “Current Value.” The total inventory or adjusted carrying value (not Current 
Value) must agree with the Total for Item VI on Summary. 
 
 
 
 
26
APPENDIX B 
 
[No change] 
 
 
RULE 5.355.  PROCEEDINGS FOR REVIEW OF EMPLOYMENT OF 
AGENTS AND COMPENSATION OF PERSONAL 
REPRESENTATIVES AND ESTATE EMPLOYEES 
 
[No Change] 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1988 Revision: New rule. 
 
1992 Revision: Editorial changes. Committee notes revised. Citation form 
changes in committee notes. 
 
1996 Revision: Committee notes revised. 
 
2003 Revision: Committee notes revised. 
 
2007 Revision: Committee notes revised. 
 
Statutory References 
 
§ 731.201(21)(23), Fla. Stat. General definitions. 
§ 731.301, Fla. Stat. Notice. 
§ 733.612(19), Fla. Stat. Transactions authorized for the personal 
representative; exceptions. 
§ 733.617, Fla. Stat. Compensation of personal representative. 
§ 733.6171, Fla. Stat. Compensation of attorney for the personal 
representative. 
§ 733.6175, Fla. Stat. Proceedings for review of employment of agents and 
compensation of personal representatives and employees of estate. 
 
 
 
27
Rule References 
 
[No Change] 
 
RULE 5.385.  DETERMINATION OF BENEFICIARIES AND SHARES 
 
(a) 
 - (c)   [No Change] 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1988 Revision: New rule. 
 
1992 Revision: Editorial changes. Committee notes revised. Citation form 
changes in committee notes. 
 
2002 Revision: Subdivision (c) added to implement procedure formerly found 
in section 733.105(2), Florida Statutes. Committee notes revised. 
 
2003 Revision: Change in subdivision (c) to replace “heirs or devisees” with 
“beneficiaries” to incorporate term used in section 733.105, Florida Statutes. 
Committee notes revised. 
 
2007 Revision: Committee notes revised. 
 
Statutory References 
 
ch. 49, Fla. Stat. Constructive service of process. 
§ 731.201(2), (21)(23), Fla. Stat. General definitions. 
§ 731.301, Fla. Stat. Notice. 
§ 733.105, Fla. Stat. Determination of beneficiaries. 
 
 
 
 
 
28
Rule References 
 
[No Change] 
 
RULE 5.400.  DISTRIBUTION AND DISCHARGE 
 
(a) – (e)  [No Change] 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1980 Revision: Change in prior (a)(6) to require that an objection set forth the 
basis on which it is being made. 
 
1984 Revision: This rule has been substantially revised. Portions of the prior 
rule are now incorporated in rules 5.400 and 5.401. The committee has included 
the procedure for filing and serving of objections to the final accounting, 
petition for discharge, plan of distribution, or compensation in rule 5.401. 
 
1988 Revision: Subdivision (b)(1) is deleted to avoid duplication with rule 
5.346. Subdivision (c) is amended to add the 12-month time specification of 
section 733.901(1), Florida Statutes. Committee notes revised. Citation form 
changes in committee notes. 
 
1992 Revision: Subdivision (b)(5)(D) is added. Editorial changes. Committee 
notes revised. Citation form changes in committee notes. 
 
1996 Revision: Addition in (a)(4) of specific attorney fee compensation 
disclosure requirements found in § 733.6171(9), Florida Statutes, and expanded 
to cover all compensation. Committee notes revised. 
 
2003 Revision: Committee notes revised. 
 
2005 Revision: Subdivision (f) deleted to avoid duplication with rule 5.180. 
 
 
 
29
2006 Revision: Committee notes revised. 
 
2007 Revision: Committee notes revised. 
 
Statutory References 
 
§ 731.201(10), (21)(12), (23), Fla. Stat. General definitions. 
§ 731.302, Fla. Stat. Waiver and consent by interested person. 
§ 733.809, Fla. Stat. Right of retainer. 
§ 733.810, Fla. Stat. Distribution in kind; valuation. 
§ 733.811, Fla. Stat. Distribution; right or title of distributee. 
§ 733.812, Fla. Stat. Improper distribution or payment; liability of distributee 
or payee. 
§ 733.901, Fla. Stat. Final discharge. 
 
Rule References 
 
[No Change] 
 
RULE 5.401.  OBJECTIONS TO PETITION FOR DISCHARGE OR 
FINAL ACCOUNTING 
 
(a) – (f)  [No Change]  
 
Committee Notes 
 
Rule History 
 
1984 Revision: New rule. Objections to the petition for discharge or final 
accounting were formerly under prior rule 5.400. Clarifies procedure for 
objections. 
 
1988 Revision: Editorial changes in (a). Committee notes revised. Citation 
form changes in committee notes. 
 
1992 Revision: Committee notes revised. Citation form changes in committee 
notes. 
 
 
 
30
1996 Revision: Subdivision (d) amended to clarify that 90-day period pertains 
to service of hearing notice, not the actual hearing date. 
 
2003 Revision: Committee notes revised. 
2007 Revision: Committee notes revised. 
 
Statutory References 
 
§ 731.201(10), (21)(12), (23), Fla. Stat. General definitions. 
§ 733.6175, Fla. Stat. Proceedings for review of employment of agents and 
compensation of personal representatives and employees of estate. 
§ 733.901, Fla. Stat. Final discharge. 
 
 Rule References 
 
 [No Change]  
 
 
RULE 5.405.  PROCEEDINGS TO DETERMINE PROTECTED 
HOMESTEAD REAL PROPERTY 
 
(a) – (c)  [No Change] 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1984 Revision: New rule. 
 
1988 Revision: Editorial change in (a). Subdivision (b)(4) amended to 
conform to constitutional change. Committee notes revised. Citation form 
change in committee notes. 
 
1992 Revision: Editorial change. Committee notes revised. Citation form 
changes in committee notes. 
 
 
 
31
1996 Revision: Subdivision (c) amended to require description of real 
property that is the subject of the petition, description of any homestead 
property, and definition of specific interests of persons entitled to homestead 
real property. 
 
2002 Revision: Replaces “homestead” with “protected homestead” throughout 
to conform to addition of term in section 731.201(29), Florida Statutes. 
Committee notes revised. 
 
2003 Revision: Committee notes revised. 
 
2007 Revision: Committee notes revised. 
 
Constitutional Reference 
 
[No Change] 
 
Statutory References 
 
§ 731.104, Fla. Stat. Verification of documents. 
§ 731.201(29)(31), Fla. Stat. General definitions. 
§ 732.401, Fla. Stat. Descent of homestead. 
§ 732.4015, Fla. Stat. Devise of homestead. 
§ 733.607, Fla. Stat. Possession of estate. 
§ 733.608, Fla. Stat. General power of the personal representative. 
 
Rule References 
 
[No Change] 
 
RULE 5.430.  RESIGNATION OF PERSONAL REPRESENTATIVE 
 
(a) – (k)  [No Change] 
 
Committee Notes 
 
[No Change] 
 
 
 
32
Rule History 
 
1975 Revision: The rule provides for the orderly succession of personal 
representatives in the event a personal representative resigns or is removed. 
 
1977 Revision: Editorial change in committee note. 
 
1988 Revision: Editorial changes; captions added to subdivisions. Committee 
notes revised. Citation form changes in committee notes. 
 
1992 Revision: Editorial changes. Committee notes revised. Citation form 
changes in committee notes. 
 
2003 Revision: Rule completely revised to comply with statutory changes. 
Committee notes revised. 
 
2007 Revision: Committee notes revised. 
 
Statutory References 
 
§ 731.104, Fla. Stat. Verification of documents. 
§ 731.201(21)(23), Fla. Stat. General definitions. 
§ 733.101, Fla. Stat. Venue of probate proceedings. 
§ 733.502, Fla. Stat. Resignation of personal representative. 
§ 733.503, Fla. Stat. Appointment of successor upon resignation. 
§ 733.5035, Fla. Stat. Surrender of assets after resignation. 
§ 733.5036, Fla. Stat. Accounting and discharge following resignation. 
 
Rule References 
 
[No Change] 
 
RULE 5.440.  PROCEEDINGS FOR REMOVAL 
 
(a) – (d)  [No Change] 
 
 
 
 
 
33
Committee Notes 
 
[No Change] 
 
Rule History 
 
1980 Revision: Subdivision (a) amended to require formal notice to interested 
persons and to delete requirement that court give directions as to mode of 
notice. Surety authorized to petition for removal. 
 
1984 Revision: Editorial changes. Provisions in prior rule for contempt have 
been deleted since the court has the inherent power to punish for contempt. 
Committee notes revised. 
 
1988 Revision: Last phrase of (a) added to implement the procedure found in 
section 733.505, Florida Statutes. Subdivision (b) amended to parallel interim 
accounting rules. Deletes ability to extend time to file and adds reference to 
court power to punish for contempt. Committee notes expanded. Editorial 
changes. Citation form changes in committee notes. 
 
1992 Revision: Editorial changes. Committee notes revised. Citation form 
changes in committee notes. 
 
2002 Revision: Entire rule amended. Contents of accountings by removed 
fiduciaries are now governed by rule 5.346. Editorial changes in (a), (c), and 
(d). Committee notes revised. 
 
2003 Revision: Committee notes revised. 
 
2007 Revision: Committee notes revised. 
 
Statutory References 
 
§ 731.201(21)(23), Fla. Stat. General definitions. 
§ 733.504, Fla. Stat. Removal of personal representative; causes of removal. 
§ 733.505, Fla. Stat. Jurisdiction in removal proceedings. 
§ 733.506, Fla. Stat. Proceedings for removal. 
§ 733.5061, Fla. Stat. Appointment of successor upon removal. 
 
 
34
§ 733.508, Fla. Stat. Accounting and discharge of removed personal 
representatives upon removal. 
§ 733.509, Fla. Stat. Surrender of assets upon removal. 
 
Rule References 
 
[No Change] 
 
RULE 5.620.  INVENTORY 
 
(a) – (d)  [No Change]  
 
 
Committee Notes 
 Rule History 
 
1977 Revision: Change in committee notes to conform to statutory 
renumbering. 
 
1984 Revision: Change to require inventory to be filed within 60 days after 
issuance of letters, rather than after appointment. Committee notes revised. 
 
1988 Revision: Editorial changes. Committee notes revised. Citation form 
change in committee notes. 
 
1989 Revision: Prior rule deleted and replaced by temporary emergency rule. 
 
1991 Revision: Former rule 5.620(b) has been deleted as partly substantive 
and addressed in section 744.381, Florida Statutes, and the procedural part is 
unnecessary. 
 
The committee recognizes the conflict between this rule and section 744.362, 
Florida Statutes, which requires the filing of the initial guardianship report 
(which includes the inventory) within 60 days after appointment. The 
committee believes this provision, which attempts to regulate when a paper 
must be filed with the court, is procedural and that a guardian may not receive 
letters of guardianship empowering the guardian to act contemporaneously with 
the appointment. Therefore, the issuance of letters is a more practical time from 
which to measure the beginning of the time period for the accomplishment of 
 
 
35
this act. 
 
1992 Revision: Citation form changes in committee notes. 
 
2005 Revision: Editorial changes in (d). 
 
2007 Revision: Committee notes revised. 
 
Statutory References 
 
§ 199.062(4), Fla. Stat. Annual tax information reports. 
§ 744.362, Fla. Stat. Initial guardianship report. 
§ 744.365, Fla. Stat. Verified inventory. 
§ 744.3701, Fla. Stat. Inspection of report. 
§ 744.381, Fla. Stat. Appraisals. 
§ 744.384, Fla. Stat. Subsequently discovered or acquired property. 
 
Rule References 
 
[No Change] 
 
RULE 5.630.   
PETITION FOR APPROVAL OF ACTS 
 
(a) – (c)  [No Change] 
 
 
 
Committee Notes 
 
Rule History 
 
1975 Revision: Substantially the same as sections 744.503, 744.447, and 
744.451, Florida Statutes, with editorial changes. 
 
1977 Revision: Change in statutory reference in rule and in committee note to 
conform to statutory renumbering. 
 
1980 Revision: Implements 1979 amendment to section 744.447(2), Florida 
Statutes. 
 
 
36
1988 Revision: Editorial changes; captions added to subdivisions. Committee 
notes revised. Citation form changes in rule and committee notes. 
 
1989 Revision: Prior rule deleted and replaced by temporary emergency rule. 
 
1991 Revision: Changes to conform to 1989 revised guardianship law. 
 
1992 Revision: Committee notes revised. Citation form changes in committee 
notes. 
 
2006 Revision: New (a)(6) added to incorporate 2006 amendment to section 
744.441, Florida Statutes. New (c)(3) added to reflect passage of 2006 
amendment to section 737.2065, Florida Statutes. Committee notes revised. 
 
2007 Revision: Committee notes revised. 
 
Statutory References 
 
§ 737.2065736.0207, Fla. Stat. Trust contests. 
§ 744.3215, Fla. Stat. Rights of persons determined incapacitated. 
§ 744.441, Fla. Stat. Powers of guardian upon court approval. 
§ 744.447, Fla. Stat. Petition for authorization to act. 
§ 744.451, Fla. Stat. Order. 
 
Rule References 
 
[No Change] 
 
RULE 5.648.  EMERGENCY TEMPORARY GUARDIAN 
 
(a) Petition for Appointment of Emergency Temporary Guardian. 
 
Prior to appointment of a guardian but after a petition for determination of 
incapacity has been filed, the alleged incapacitated person or any adult 
interested in the welfare of that person may petition for the appointment of an 
emergency temporary guardian of the person or property. The petition shall be 
verified and shall state: 
 
 
37
 
(1) the petitioner’s residence and post office address; 
 
(2) the name, age, and residence and post office address of the alleged 
incapacitated person; 
 
(3) that there appears to be imminent danger that the physical or mental 
health or safety of the alleged incapacitated person will be seriously impaired or 
that the alleged incapacitated person’s property is in danger of being wasted, 
misappropriated, or lost unless immediate action is taken; 
 
(4) the nature of the emergency and the reason immediate action must be 
taken; 
 
(5) the extent of the emergency temporary guardianship, either limited or 
plenary, requested for the alleged incapacitated person, and, if known, the 
nature and value of the property to be subject to the emergency temporary 
guardianship; 
 
(6) the names and addresses of the next of kin of the alleged incapacitated 
person known to the petitioner; 
 
(7) the name and residence and post office address of the proposed 
emergency temporary guardian, and that the proposed emergency temporary 
guardian is qualified to serve, or that a willing and qualified emergency 
temporary guardian has not been located; and 
 
(8) the proposed emergency temporary guardian’s relationship to or any 
previous association with the alleged incapacitated person. 
 
(b) Notice. Unless the court orders otherwise, notice of filing of the petition 
for appointment of an emergency temporary guardian and any hearing on the 
petition shall be served before the hearing on the petition on the alleged 
incapacitated person and on the alleged incapacitated person’s attorney. 
 
(c) Service on Public Guardian. If the petitioner requests appointment of 
the public guardian as emergency temporary guardian, a copy of the petition 
 
 
38
and notice shall be served on the public guardian. 
 
(d) Order. The order appointing the emergency temporary guardian shall 
specify the powers and duties of the emergency temporary guardian. 
 
(e) Extension of Authority. Prior to the expiration of the authority of the 
emergency temporary guardian, any interested person may file a verified 
petition for extension of authority of the emergency temporary guardian. The 
petition must show that the conditions that warranted the initial appointment of 
the emergency temporary guardian still exist. The petition shall be served on the 
ward’s attorney and on the emergency temporary guardian. 
 
(f) Final Report. An emergency temporary guardian shall file a final report 
no later than 30 days after the expiration of the emergency temporary 
guardianship. A copy of the final report shall be served on the successor 
guardian, if any, the ward, and the ward’s attorney. With approval of the court, 
service on the ward may be accomplished by serving the attorney for the ward. 
 
(1) If the emergency temporary guardian is a guardian of the property, the 
final report shall consist of a verified inventory of the ward’s property as of the 
date letters of emergency temporary guardianship were issued, a final 
accounting that gives a full and correct account of the receipts and 
disbursements of all the ward’s property over which the guardian had control, 
and a statement of the property on hand at the end of the emergency temporary 
guardianship. 
 
(2) If the emergency temporary guardian is a guardian of the person, the 
final report shall summarize the activities of the guardian with regard to 
residential placement, medical condition, mental health and rehabilitative 
services, and the social condition of the ward to the extent of the authority 
granted to the emergency temporary guardian. 
 
(3) If the emergency temporary guardian becomes the successor guardian of 
the property or person of the ward, the final report must satisfy the requirements 
of, and shall serve as, the initial report of the guardian of the property or person 
of the ward, as the case may be, as set forth in rule 5.690. 
 
 
 
 
39
Committee Notes 
 
Rule History 
 
2007 Revision: New rule. 
 
Statutory References 
 
§ 744.3031, Fla. Stat. Emergency temporary guardianship. 
§ 744.344(4), Fla. Stat. Order of appointment. 
 
Rule References 
 
Fla. Prob. R. 5.600 Oath. 
Fla. Prob. R. 5.690 Initial Guardianship Report.