Title: In Re: Amendments To The Florida Probate Rules (Two Year Cycle)

State: florida

Issuer: Florida Supreme Court

Document:

Supreme Court of Florida 
 
 
____________ 
 
No. SC05-147 
____________ 
 
IN RE: AMENDMENTS TO THE FLORIDA PROBATE RULES  
(TWO YEAR CYCLE).  
 
[September 29, 2005] 
CORRECTED OPINION 
 
PER CURIAM. 
 
The Probate Rules Committee of the Florida Bar (Rules Committee) 
petitions this Court to consider proposed amendments to the Florida Probate Rules.  
The amendments primarily follow statutory revisions of the Probate Code and 
other statutory changes, avoid redundancy, or provide cohesiveness and clarity 
within the rules.  Specifically, in its biennial report of proposed rule amendments, 
the Rules Committee proposes amending Florida Probate Rules 5.040 (Notice); 
5.041 (Service of Pleadings and Papers); 5.042 (Time); 5.240 (Notice of 
Administration); 5.241 (Notice to Creditors); 5.270 (Revocation of Probate); 5.345 
(Accountings Other Than Personal Representatives’ Final Accountings); 5.346 
(Fiduciary Accounting); 5.360 (Elective Share); 5.400 (Distribution and 
Discharge); 5.404 (Notice of Taking Possession of Protected Homestead); 5.475 
 
 
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(Ancillary Administration, Short Form); 5.496 (Form and Manner of Objecting to 
Claim); 5.530 (Summary Administration); and 5.620 (Inventory).  The Rules 
Committee also proposes new rules 5.402 (Notice of Lien on Protected 
Homestead); 5.403 (Proceedings to Determine Amount of Lien on Protected 
Homestead); 5.498 (Personal Representatives’ Proof of Claim); 5.499 (Form and 
Manner of Objecting to Personal Representatives’ Proof of Claim); and 5.625 
(Notice of Completion of Guardian Education Requirements).  We have 
jurisdiction.  See art. V, § 2(a), Fla. Const. 
 
Pursuant to Florida Rule of Judicial Administration 2.130(c), the proposed 
changes were submitted to the Board of Governors of The Florida Bar, and a 
summary of the proposed amendments was published for comment.  No comments 
were received by the Rules Committee.  After unanimous approval by the Board, 
the proposals as presented to the Court were published for comment.  Again, no 
comments were filed.   
 
 
We have reviewed the proposed amendments and adopt them as set forth in 
the appendix to this opinion.  The new language is indicated by underscoring; 
deletions are indicated by struck-through type.  The committee notes are offered 
for explanation only and are not adopted as an official part of the rules.  The 
amendments shall become effective January 1, 2006, at 12:01 a.m. 
 
It is so ordered. 
 
 
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PARIENTE, C.J., and WELLS, ANSTEAD, LEWIS, QUINCE, CANTERO, and 
BELL, JJ., concur. 
 
 
THE FILING OF A MOTION FOR REHEARING SHALL NOT ALTER THE 
EFFECTIVE DATE OF THESE AMENDMENTS 
 
 
Original Proceeding – Amendments to the Florida Probate Rules (Two Year Cycle) 
 
Shane John Kelley, Chair, Florida Probate Rules Committee, Fort Lauderdale, 
Florida, John F. Harkness, Jr., Executive Director and J. Craig Shaw, Staff Liaison, 
The Florida Bar, Tallahassee, Florida, 
 
 
 
 
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APPENDIX 
 
Rule 5.030.  Attorneys 
 
(a) 
Required; Exception. Every guardian and every personal 
representative, unless the personal representative remains the sole interested 
person, shall be represented by an attorney admitted to practice in Florida. A 
guardian or personal representative who is an attorney admitted to practice in 
Florida may represent himself or herself as guardian or personal representative. 
 
(b) 
Limiting Appearance. An attorney of record for an interested person 
in a proceeding governed by these rules shall be the attorney of record in all other 
proceedings in the administration of the same estate or guardianship, except 
service of process in an independent action on a claim, unless 
 
(1) 
at the time of appearance the attorney files a notice specifically 
limiting the attorney=s appearance only to the particular proceeding or matter in 
which the attorney appears, or 
 
(2) 
the court orders otherwise. 
 
(c) 
Withdrawal or Limiting Appearance. An attorney of record may 
withdraw or limit the attorney=s appearance with approval of the court, after filing 
a motion setting forth the reasons and serving a copy on the client and interested 
persons. 
 
 
Committee Notes 
 
The appearance of an attorney in an estate is a general appearance unless (i) 
specifically limited at the time of such appearance or (ii) the court orders 
otherwise. This rule does not affect the right of a party to employ additional 
attorneys who, if members of The Florida Bar, may appear at any time. 
 
Rule History 
 
1975 Revision: Subdivision (a) is same as prior rule 5.040 with added 
provision for withdrawal of attorney similar to Florida Rule of Appellate Procedure 
 
 
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2.3(d)(2). Subdivision (b) reflects ruling in case of State ex rel. Falkner v. Blanton, 
297 So. 2d 825 (Fla. 1974). 
 
1977 Revision: Editorial change requiring filing of petition for withdrawal 
and service of copy upon interested persons. Editorial change in citation forms in 
rule and committee note. 
 
1984 Revision: Minor editorial changes and addition of subdivision (c). 
Committee notes expanded. 
 
1988 Revision: Editorial changes and order of subdivisions rearranged. 
Committee notes expanded. Citation form changes in committee notes. 
 
1992 Revision: Editorial changes. Committee notes revised. Citation form 
changes in committee notes. 
 
2003 Revision: Committee notes revised. 
 
2005 Revision: Committee notes revised. 
 
Statutory References 
 
' 731.301, Fla. Stat. Notice. 
' 733.106, Fla. Stat. Costs and attorney=s fees. 
' 733.212, Fla. Stat. Notice of administration; filing of objections. 
' 733.6175, Fla. Stat. Proceedings for review of employment of agents and 
compensation of personal representatives and employees of estate. 
' 744.108, Fla. Stat. Guardian=s and attorney=s fees and expenses. 
 
Rule References 
 
Fla. Prob. R. 5.041(b) Service of pleadings and papers. 
Fla. Prob. R. 5.110(b), (c) Resident agent. 
Fla. R. Jud. Admin. 2.060 Attorneys. 
Fla. R. App. P. 9.440 Attorneys. 
 
 
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Rule 5.040.  Notice 
 
(a) 
Formal Notice. 
 
(1) 
When formal notice is given, a copy of the pleading or motion 
shall be served on interested persons, together with a notice requiring the person 
served to serve written defenses on the person giving notice within 20 days after 
service of the notice, exclusive of the day of service, and to file the original of the 
written defenses with the clerk of the court either before service or immediately 
thereafter, and notifying the person served that failure to serve written defenses as 
required may result in a judgment or order for the relief demanded in the pleading 
or motion, without further notice. 
 
(2) 
After service of formal notice, informal notice of any hearing 
on the pleading or motion shall be served on interested persons, provided that if no 
written defense is served within 20 days after service of formal notice on an 
interested person, the pleading or motion may be considered ex parte as to that 
person, unless the court orders otherwise. 
 
(3) 
Formal notice shall be served: 
 
(A) 
by sending a copy by any commercial delivery service 
requiring a signed receipt approved by the chief judge of the judicial circuit in 
which the proceeding is pending or by any form of mail requiring a signed receipt 
as follows: 
 
(i) 
to the attorney representing an interested person; 
or 
 
(ii) 
to an interested person who has filed a request for 
notice at the address given in the request for notice; or 
 
(iii) 
to an incapacitated person to the person=s usual 
place of abode and to the person=s legal guardian, if any, at the guardian=s usual 
place of abode or regular place of business; or, if there is no legal guardian, to the 
incapacitated person at the person=s usual place of abode and on the person, if any, 
 
 
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having care or custody of the incapacitated person at the usual place of abode or 
regular place of business of such custodian; or 
 
(iv) 
on any other individual to the individual=s usual 
place of abode or to the place where the individual regularly conducts business; or 
 
(v) 
on a corporation or other business entity to its 
registered office in Florida or its principal business office in Florida or, if neither is 
known after reasonable inquiry, to its last known address; or 
 
(B) 
as provided in the Florida Rules of Civil Procedure for 
service of process; or 
 
(C) 
as otherwise provided by Florida law for service of 
process. 
 
(4) 
Service of formal notice pursuant to subdivision (3)(A) shall be 
complete on receipt of the notice. Proof of service shall be by verified statement of 
the person giving the notice; and there shall be attached to the verified statement 
the signed receipt or other evidence satisfactory to the court that delivery was made 
to the addressee or the addressee=s agent. 
 
(5) 
If service of process is made pursuant to Florida law, proof of 
service shall be made as provided therein. 
 
(b) 
Informal Notice. When informal notice of a petition or other 
proceeding is required or permitted, it shall be served as provided in rule 5.041(b). 
 
(c) 
ANotice@ Defined. In these rules, the Florida Probate Code, and the 
Florida Guardianship Law Anotice@ shall mean informal notice unless formal notice 
is specified. 
 
(d) 
Formal Notice Optional. Formal notice may be given in lieu of 
informal notice at the option of the person giving notice unless the court orders 
otherwise. When formal notice is given in lieu of informal notice, formal notice 
shall be given to all interested persons entitled to notice. 
 
 
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Committee Notes 
 
Formal notice is the method of service used in probate proceedings and the 
method of service of process for obtaining jurisdiction over the person receiving 
the notice. 
 
Informal notice is the method of service of notice given to interested persons 
entitled to notice when formal notice is not given or required. 
 
Reference in this rule to the terms Amail@ or Amailing@ refers to use of the 
United States Postal Service. 
 
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. 
 
1991 Revision: Subdivision (b) amended to define informal notice more 
clearly. 
 
 
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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. 
 
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), 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. 
' 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. 
 
 
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' 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 
 
Fla. Prob. R. 5.025 Adversary proceedings. 
Fla. Prob. R. 5.030 Attorneys. 
Fla. Prob. R. 5.041 Service of pleadings and papers. 
Fla. Prob. R. 5.042 Time. 
Fla. Prob. R. 5.060 Request for notices and copies of pleadings. 
Fla. Prob. R. 5.180 Waiver and consent. 
Fla. Prob. R. 5.560 Petition for appointment of guardian of an incapacitated 
person. 
Fla. R. Jud. Admin. 2.060 Attorneys. 
Fla. R. Civ. P. 1.070 Process. 
Fla. R. Civ. P. Form 1.902 Summons. 
 
 
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Rule 5.041. 
Service of Pleadings and Papers 
 
(a) 
Service; When Required. Unless the court orders otherwise, every 
petition or motion for an order determining rights of an interested person, and 
every other pleading or paper filed in the particular proceeding which is the subject 
matter of such petition or motion, except applications for witness subpoenas, shall 
be served on interested persons unless these rules, the Florida Probate Code, or the 
Florida Guardianship Law provides otherwise. No service need be made on 
interested persons against whom a default has been entered, or against whom the 
matter may otherwise proceed ex parte, unless a new or additional right or demand 
is asserted. 
 
(b) 
Service; How Made. When service is required or permitted to be 
made on an interested person represented by an attorney, service shall be made on 
the attorney unless service on the interested person is ordered by the court. Except 
when serving formal notice, or when serving a motion, pleading, or other paper in 
the manner provided for service of formal notice, service shall be made by 
delivering or mailing a copy of the motion, pleading, or other paper to the attorney 
or interested person at the last known address or, if no address is known, leaving it 
with the clerk of the court. Service by mail shall be complete upon mailing except 
wherewhen serving formal notice or when making service in the manner of formal 
notice. Delivery of a copy within this rule shall be complete upon 
 
(1) 
handing it to the attorney or to the interested person; or 
 
(2) 
leaving it at the attorney=s or interested person=s office with a 
clerk or other person in charge thereof; or 
 
(3) 
if there is no one in charge, leaving it in a conspicuous place 
therein; or 
 
(4) 
if the office is closed or the person to be served has no office, 
leaving it at the person=s usual place of abode with some person of his or her 
family above 15 years of age and informing that person of the contents; or 
 
 
 
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(5) 
transmitting it by facsimile to the attorney=s or interested 
person=s office with a cover sheet containing the sender=s name, firm, address, tele-
phone number, facsimile number, and the number of pages transmitted. When 
delivery is made by facsimile, a copy shall also be served by any other method 
permitted by this rule. Facsimile delivery occurs when transmission is complete. 
 
Service by delivery after 4:00 p.m. shall be deemed to have been made on the next 
day that is not a Saturday, Sunday, or legal holiday. 
 
(c) 
Service; Numerous Interested Persons. In proceedings when the 
interested persons are unusually numerous, the court may regulate the service 
contemplated by these rules on motion or on its initiative in a manner as may be 
found to be just and reasonable. 
 
(d) 
Filing. All original papers shall be filed either before service or 
immediately thereafter. If the original of any bond or other paper is not placed in 
the court file, a certified copy shall be so placed by the clerk. 
 
(e) 
Filing With the Court Defined. The filing of papers with the court as 
required by these rules shall be made by filing them with the clerk, except that the 
judge may permit the papers to be filed with the judge in which event the judge 
shall note the filing date and transmit themthe papers to the clerk. The date of 
filing is that shown on the face of theeach paper by the judge=s notation or the 
clerk=s time stamp, whichever is earlier. 
 
(f) 
Certificate of Service. When any attorney shall certify in substance: 
 
AI certify that a copy hereof has been furnished toserved on (here 
insert name or names) by (delivery) (mail) (fax) on (date). 
 
 
          
 
Attorney@ 
 
the certificate shall be taken as prima facie proof of service in compliance with 
these rules except in case of formal notice or service in the manner of formal 
notice. A person not represented by an attorney shall certify in the same manner, 
but the certificate must be verified. 
 
 
 
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(g) 
Service of Orders. 
 
(1) 
A copy of all orders or judgments determining rights of an 
interested person shall be transmitted by the court or under its direction at the time 
of entry of the order or judgment to all interested persons in the particular 
proceeding. 
 
(2) 
This subdivision (g) is directory, and a failure to comply with it 
does not affect the order or judgment or its finality. 
 
 
Committee Notes 
 
Derived from Florida Rule of Civil Procedure 1.080. Regulates the service 
of pleadings and papers in proceedings on petitions or motions for determination of 
rights. It is not applicable to every pleading and paper served or filed in the 
administration of a guardianship or decedent=s estate. 
 
Rule History 
 
1984 Revision: New rule. Subdivision (c) is same as former rule 5.040(d). 
 
1988 Revision: Committee notes revised. Citation form changes in 
committee notes. 
 
1992 Revision: Editorial changes. Committee notes revised. Citation form 
changes in committee notes. 
 
1996 Revision: Subdivision (b) amended to allow service to be made by 
facsimile. Committee notes revised. 
 
2000 Revision: Subdivision (b) amended to clarify requirements for service 
of pleadings and papers. Subdivision (e) amended to clarify date of filing. Editorial 
changes in subdivision (f). 
 
2003 Revision: Committee notes revised. 
 
 
 
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2005 Revision: Changes in subdivisions (b) and (f) to clarify service 
requirements, and editorial changes in (e). 
 
Statutory References 
 
' 731.201, 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. 
' 733.705(2), (4), Fla. Stat. Payment of and objection to claims. 
' 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. 
' 744.447, Fla. Stat. Petition for authorization to act. 
 
Rule References 
 
Fla. Prob. R. 5.020 Pleadings; verification; motions. 
Fla. Prob. R. 5.025 Adversary proceedings. 
Fla. Prob. R. 5.030 Attorneys. 
Fla. Prob. R. 5.040 Notice. 
Fla. Prob. R. 5.042 Time. 
Fla. Prob. R. 5.150(c) Order requiring accounting. 
Fla. Prob. R. 5.180(a)(1) Waiver and consent. 
Fla. Prob. R. 5.240(a) Notice of administration. 
Fla. Prob. R. 5.340(d) Inventory. 
Fla. Prob. R. 5.550 Petition to determine incapacity. 
Fla. Prob. R. 5.560 Petition for appointment of guardian of an incapacitated 
person. 
Fla. R. Civ. P. 1.080 Service of pleadings and papers. 
Fla. R. Jud. Admin. 2.060 Attorneys. 
 
 
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Rule 5.042.  Time 
 
(a) 
Computation. In computing any period of time prescribed or allowed 
by these rules, by order of court, or by any applicable statute, the day of the act, 
event, or default from which the period begins to run shall not be included. The last 
day of the period shall be included unless it is a Saturday, Sunday, or legal holiday, 
in which event the period shall run until the end of the next day which is neither a 
Saturday, Sunday, nor legal holiday. When the period is less than 7 days, 
intermediate Saturdays, Sundays, and legal holidays shall be excluded. Any day 
the clerk=s office is closed shall be deemed a legal holiday for purposes of this rule. 
 
(b) 
Enlargement. When an act is required or allowed to be done at or 
within a specified time by these rules, by order of court, or by notice given 
thereunder, for cause shown the court at any time in its discretion 
 
(1) 
with or without notice may order the period enlarged if request 
therefor is made before the expiration of the period originally prescribed or as 
extended by a previous order, or 
 
(2) 
on motion made and notice after the expiration of the specified 
period may permit the act to be done when failure to act was the result of excus-
able neglect. The court under this rule may not extend the time for serving a 
motion for rehearing or to enlarge any period of time governed by the Florida 
Rules of Appellate Procedure. 
 
(c) 
Service for Hearings. A copy of any written petition or motion which 
may not be heard ex parte and a copy of the notice of the hearing thereon shall be 
served a reasonable time before the time specified for the hearing. 
 
(d) 
Additional Time After Service by Mail. Except forwhen serving 
formal notice and notice of administration, or when serving a motion, pleading, or 
other paper in the manner provided for service of formal notice, when an interested 
person has the right or is required to act within a prescribed period after the service 
of notice or other paper on the interested person and the notice or paper is served 
by mail, 5 days shall be added to the prescribed period. 
 
 
 
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Committee Notes 
 
This rule is derived from Florida Rule of Civil Procedure 1.090. 
 
Rule History 
 
1984 Revision: New rule. 
 
1988 Revision: Editorial changes in (a) and (b). Subdivision (a) enlarged to 
include closing of the clerk=s office as a legal holiday. In Clara P. Diamond, Inc. v. 
Tam-Bay Realty, Inc., 462 So. 2d 1168 (Fla. 2d DCA 1984), the Second District 
Court of Appeal suggested that Florida Rule of Civil Procedure 1.090(b) be 
clarified to leave no question that the court may not extend the time for rehearing, 
appeal, or petition for certiorari regardless of whether a request to enlarge the time 
therefor was made before the expiration of the time allowed. Because the format of 
rule 5.042(b) was substantially the same as the format of rule 1.090(b), subdivision 
(b) is amended to conform for the sake of clarity. Committee notes revised. 
 
1992 Revision: Editorial changes. Committee notes revised. Citation form 
changes in committee notes. 
 
2003 Revision: Committee notes revised. 
 
2005 Revision: Subdivision (d) amended to clarify exception to mailing rule 
for service of formal notice and service in the manner provided for service of 
formal notice. Committee notes revised. 
 
Statutory References 
 
' 683.01, Fla. Stat. Legal holidays. 
' 731.301, Fla. Stat. Notice. 
' 732.107, Fla. Stat. Escheat. 
' 732.2135, Fla. Stat. Time of election; extensions; withdrawal. 
' 732.402, Fla. Stat. Exempt property. 
' 732.801(5), Fla. Stat. Disclaimer of interests in property passing by will or 
intestate succession or under certain powers of appointment. 
 
 
17
' 732.901, Fla. Stat. Production of wills. 
' 733.104, Fla. Stat. Suspension of statutes of limitation in favor of the 
personal representative. 
' 733.212, Fla. Stat. Notice of administration; filing of objections. 
' 733.2121, Fla. Stat. Notice to creditors; filing of claims. 
' 733.701, Fla. Stat. Notifying creditors. 
' 733.702, Fla. Stat. Limitations on presentation of claims. 
' 733.705, Fla. Stat. Payment of and objection to claims. 
' 733.710, Fla. Stat. Limitations on claims against estates. 
' 733.816, Fla. Stat. Disposition of unclaimed property held by personal 
representatives. 
 
Rule References 
 
Fla. Prob. R. 5.040(a)(1) Notice. 
Fla. Prob. R. 5.150 Order requiring accounting. 
Fla. Prob. R. 5.240 Notice of administration. 
Fla. Prob. R. 5.241 Notice to creditors. 
Fla. Prob. R. 5.340(a)B(b) Inventory. 
Fla. Prob. R. 5.345 Accountings other than personal representatives= final 
accountings. 
Fla. Prob. R. 5.395 Notice of federal estate tax return. 
Fla. Prob. R. 5.400 Distribution and discharge. 
Fla. Prob. R. 5.700 Objection to guardianship reports. 
Fla. R. Civ. P. 1.090 Time. 
 
 
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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 
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 beneficiary of the trust as defined in section 737.303(4)(b), 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 a known 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; and 
 
 
 
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(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 elective share within the time provided by law. 
 
(c) 
Copy of Will. Unless the court directs otherwise, the personal 
representative of a testate estate shall, upon written request, furnish a copy of the 
will and all codicils admitted to probate to any person on whom the notice of 
administration was served. 
 
(d) 
Objections. Objections to the validity of the will shall follow the form 
and procedure set forth in these rules pertaining to revocation of probate. 
Objections to the qualifications of the personal representative shall follow the form 
and procedure set forth in these rules pertaining to removal of a personal 
representative. Objections to the venue or jurisdiction of the court shall follow the 
form and procedure set forth in the Florida Rules of Civil Procedure. 
 
 
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). 
 
 
 
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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 
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. 
 
Statutory References 
 
 
 
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' 731.201(21), 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. 
' 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 
 
Fla. Prob. R. 5.025 Adversary proceedings. 
Fla. Prob. R. 5.040 Notice. 
Fla. Prob. R. 5.050 Transfer of proceedings. 
Fla. Prob. R. 5.180 Waiver and consent. 
Fla. Prob. R. 5.270 Revocation of probate. 
Fla. Prob. R. 5.440 Proceedings for removal. 
Fla. R. Civ. P. 1.060 Transfers of actions. 
 
 
- 22 -
Rule 5.241. Notice to Creditors 
 
(a) 
Publication and Service. After issuance of lettersUnless creditors= 
claims are otherwise barred by law, the personal representative shall promptly 
publish a notice to creditors and serve a copy of the notice, in the manner provided 
for informal notice, on all creditors of the decedent who are reasonably 
ascertainable and, if required by law, on the Agency for Health Care 
Administration. Service of the notice shall be either in the manner provided for 
informal notice, or in the manner provided for service of formal notice at the 
option of the personal representative. Service on one creditor by a chosen method 
shall not preclude service on another creditor by another method. 
 
(b) 
Contents. The notice to creditors shall contain the name of the 
decedent, the file number of the estate, the designation and address of the court, the 
name and address of the personal representative and of the personal 
representative=s attorney, and the date of first publication of the notice to creditors. 
The notice shall require all creditors to file all claims against the estate with the 
court, within the time provided by law. 
 
(c) 
Method of Publication and Proof. Publication shall be made as 
required by law. The personal representative shall file proof of publication with the 
court within 45 days after the date of first publication of the notice to creditors. 
 
(d) 
Statement Regarding Creditors. Within 4 months after the date of 
the first publication of notice to creditors, the personal representative shall file a 
verified statement that diligent search has been made to ascertain the name and 
address of each person having a claim against the estate. The statement shall 
indicate the name and address of each person at that time known to the personal 
representative who has or may have a claim against the estate and whether such 
person was served with the notice to creditors or otherwise received actual notice 
of the information contained in the notice to creditors; provided that the statement 
need not include persons who have filed a timely claim or who were included in 
the personal representative=s proof of claim. 
 
 
Committee Notes 
 
 
 
- 23 -
It is the committee=s opinion that the failure to timely file the proof of 
publication of the notice to creditors shall not affect time limitations for filing 
claims or objections. 
 
On April 19, 1988, the United States Supreme Court decided Tulsa 
Professional Collection Services, Inc. v. Pope, 485 U.S. 478, 108 S. Ct. 1340, 99 
L. Ed. 2d 565. This case substantially impacted the method for handling (and 
barring) creditors= claims. This case stands for the proposition that a creditor may 
not be barred by the usual publication if that creditor was actually known to or 
reasonably ascertainable by the personal representative, and the personal 
representative failed to give notice to the creditor by mail or other means as certain 
to ensure actual notice. Less than actual notice in these circumstances would 
deprive the creditor of due process rights under the 14th Amendment to the U.S. 
Constitution. Probably actual notice of the death (as in the case of a hospital where 
the decedent died as a patient) without notice of the institution of probate 
proceedings is not sufficient. 
 
An elementary and fundamental requirement of due process in any 
proceeding which is to be accorded finality is notice reasonably calculated, under 
all the circumstances, to apprise interested persons of the pendency of the 
proceeding and afford them an opportunity to present their claims. 
 
The steps to be taken by a personal representative in conducting a diligent 
search for creditors depends, in large measure, on how familiar the personal 
representative is with the decedent=s affairs.  Therefore, the committee believes it is 
inappropriate to list particular steps to be taken in each estate, since the 
circumstances will vary from case to case. 
 
The statement required by this rule is not intended to be jurisdictional but 
rather to provide evidence of satisfaction (or lack thereof) of the due process 
requirements. 
 
Rule History 
 
 
 
- 24 -
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. 
 
Statutory References 
 
ch. 50, Fla. Stat. Legal and official advertisements. 
' 731.301, Fla. Stat. Notice. 
' 733.2121, Fla. Stat. Notice to creditors; filing of claims. 
' 733.702, Fla. Stat. Limitations on presentation of claims. 
' 733.703, Fla. Stat. Form and manner of presenting claim. 
' 733.704, Fla. Stat. Amendment of claims. 
' 733.705, Fla. Stat. Payment of and objection to claims. 
' 733.708, Fla. Stat. Compromise. 
 
Rule Reference 
 
Fla. Prob. R. 5.490 Form and manner of presenting claim. 
 
 
- 25 -
Rule 5.270.  Revocation of Probate 
 
(a) 
Petition and Contents. A petition for revocation of probate shall state 
the interest of the petitioner in the estate and the facts constituting the grounds on 
which revocation is demanded. 
 
(b) 
Continued Administration. Pending the determination of any issue 
for revocation of probate, the personal representative shall proceed with the 
administration of the estate as if no revocation proceeding had been commenced, 
except that no distribution may be made to devisees beneficiaries in contravention 
of the rights of those who, but for the will, would be entitled to the property 
disposed of. 
 
 
Committee Notes 
 
This rule represents a rule implementation of the procedure found in section 
733.109(2), Florida Statutes. It is not intended to change the effect of the statute 
from which it was derived but has been reformatted to conform with the structure 
of these rules. It is not intended to create a new procedure or modify an existing 
procedure. The committee believes that subsections (1) and (3) of the statute are 
substantive, and have therefore not been included. Further, this rule revises 
subdivision (b) of the prior similar rule to track the language in the statute from 
which it was derived. 
 
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. 
 
 
- 26 -
2005 Revision: ABeneficiaries@ substituted for Adevisees@ in subdivision (b) 
to conform language to section 733.109(2), Florida Statutes. 
 
Statutory References 
 
' 731.201(21), 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. 
 
Rule References 
 
Fla. Prob. R. 5.025 Adversary proceedings. 
Fla. Prob. R. 5.040 Notice. 
Fla. Prob. R. 5.240 Notice of administration. 
 
 
- 27 -
Rule 5.345. 
Accountings Other Than Personal Representatives’ Final 
Accountings 
 
(a) 
Applicability and Accounting Periods. This rule applies to the 
interim accounting of any fiduciary of a probate estate, the accounting of a 
personal representative who has resigned or been removed, and the accounting of a 
curator upon the appointment of a successor fiduciary. The fiduciary may elect to 
file an interim accounting at any time, or the court may require an interim or 
supplemental accounting. The ending date of the accounting period for any 
accounting to which this rule applies shall be as follows: 
 
(1) 
For an interim accounting, any date selected by the fiduciary, 
including a fiscal or calendar year, or as may be determined by the court. 
 
(2) 
For the accounting of a personal representative who has 
resigned or has been removed, the date the personal representative=s letters are 
revoked. 
 
(3) 
For a curator who has been replaced by a successor fiduciary, 
the date of appointment of the successor fiduciary. 
 
(b) 
Notice of Filing. Notice of filing and a copy of any accounting to 
which this rule applies shall be served on all interested persons. The notice shall 
state that objections to the accounting must be filed within 30 days from the date of 
service of notice. 
 
(c) 
Objection. Any interested person may file an objection to any 
accounting to which this rule applies within 30 days from the date of service of 
notice on that person.  Any objection not filed within 30 days from the date of 
service shall be deemed abandoned.  An objection shall be in writing and shall 
state with particularity the item or items to which the objection is directed and the 
grounds upon which the objection is based. 
 
(d) 
Service of Objections. The objecting party shall serve a copy of the 
objection on the fiduciary filing the accounting and other interested persons. 
 
 
 
- 28 -
(e) 
Disposition of Objections and Approval of Accountings. The court 
shall sustain or overrule any objection filed as provided in this rule. If no objection 
is filed, any accounting to which this rule applies shall be deemed approved 30 
days from the date of service of the accounting on interested persons. 
 
(f) 
Substantiating Papers. On reasonable written request, the fiduciary 
shall permit an interested person to examine papers substantiating items in any 
accounting to which this rule applies. 
 
(g) 
Supplemental Accountings. The court, on its own motion or on that 
of any interested person, may require a fiduciary who has been replaced by a 
successor fiduciary to file a supplemental accounting, the beginning date of which 
shall be the ending date of the accounting as specified in subdivision (a) of this rule 
and the ending date of which is the date of delivery of all of the estate=s property to 
the successor fiduciary, or such other date as the court may order. 
 
(h) 
Verification. All accountings shall be verified by the fiduciary filing 
the accounting. 
 
 
Committee Notes 
 
The personal representative is required to file a final accounting when 
administration is complete, unless filing is waived by interested persons. 
Additionally, a fiduciary of a probate estate may elect, but is not required, to file 
interim accountings at any time. An accounting is required for resigning or 
removed fiduciaries.  The filing, notice, objection, and approval procedure is 
similar to that for final accounts. 
 
Rule History 
 
1977 Revision: Change in (a) to authorize selection of fiscal year. 
 
1980 Revision: Change in (d) of prior rule to require the notice to state that 
the basis for an objection is necessary. Change in (e) of prior rule to require any 
person filing an objection to set forth the basis of such objection. 
 
1984 Revision: Extensive changes. Committee notes revised. 
 
 
- 29 -
 
1988 Revision: Citation form change in committee notes. 
 
1992 Revision: Editorial change. Committee notes revised. Citation form 
changes in committee notes. 
 
2002 Revision: Implements procedures for interim accountings and 
accountings by resigning or removed fiduciaries. Committee notes revised. 
 
2003 Revision: Committee notes revised. 
 
2005 Revision: Verification requirement added as new (h). Committee notes 
revised.  
 
Statutory References 
 
' 733.3101, Fla. Stat. Personal representative not qualified. 
' 733.501, Fla. Stat. Curators. 
' 733.5035, Fla. Stat. Surrender of assets after resignation. 
' 733.5036, Fla. Stat. Accounting and discharge following resignation. 
' 733.508, Fla. Stat. Accounting and discharge of removed personal 
representatives upon removal. 
' 733.509, Fla. Stat. Surrender of assets upon removal. 
ch. 738, Fla. Stat. Principal and income. 
 
Rule References 
 
Fla. Prob. R. 5.020 Pleadings; verification; motions. 
Fla. Prob. R. 5.122 Curators. 
Fla. Prob. R. 5.150 Order requiring accounting. 
Fla. Prob. R. 5.330 Execution by personal representative. 
Fla. Prob. R. 5.346 Fiduciary accounting. 
Fla. Prob. R. 5.430 Resignation of personal representative. 
Fla. Prob. R. 5.440 Proceedings for removal. 
 
 
- 30 -
Rule 5.346.  Fiduciary Accounting 
 
(a) 
Contents. A fiduciary accounting shall include: 
 
(1) 
all cash and property transactions since the date of the last 
accounting or, if none, from the commencement of administration, and 
 
(2) 
a schedule of assets at the end of the accounting period. 
 
(b) 
Accounting Standards. The following standards are required for the 
accounting of all transactions occurring on or after January 1, 1994: 
 
(1) 
Accountings shall be stated in a manner that is understandable 
to persons who are not familiar with practices and terminology peculiar to the 
administration of estates and trusts. 
 
(2) 
The accounting shall begin with a concise summary of its 
purpose and content. 
 
(3) 
The accounting shall contain sufficient information to put 
interested persons on notice as to all significant transactions affecting 
administration during the accounting period. 
 
(4) 
The accounting shall contain 2 values in the schedule of assets 
at the end of the accounting period, the asset acquisition value or carrying value, 
and estimated current value. 
 
(5) 
Gains and losses incurred during the accounting period shall be 
shown separately in the same schedule. 
 
(6) 
The accounting shall show significant transactions that do not 
affect the amount for which the fiduciary is accountable. 
 
(c) 
Accounting Format. A model format for an accounting is attached to 
this rule as Appendix A. 
 
 
 
- 31 -
(d) 
Verification. All accountings shall be verified by the fiduciary filing 
the accounting. 
 
 
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. 
 
1996 Revision: Committee notes revised. 
 
1999 Revision: Committee notes revised to correct rule reference and to 
reflect formatting changes in accounting formats. 
 
 
 
- 32 -
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.  
 
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. 
' 737.3035, Fla. Stat. Trust accountings. 
Cch. 738, Fla. Stat. Principal and income. 
 
Rule References 
 
Fla. Prob. R. 5.020 Pleadings; verification; motions. 
Fla. Prob. R. 5.040 Notice. 
Fla. Prob. R. 5.122 Curators. 
Fla. Prob. R. 5.180 Waiver and consent. 
Fla. Prob. R. 5.330 Execution by personal representative. 
Fla. Prob. R. 5.345 Accountings other than personal representatives= final 
accountings. 
Fla. Prob. R. 5.400 Distribution and discharge. 
Fla. Prob. R. 5.430 Resignation of personal representative. 
Fla. Prob. R. 5.440 Proceedings for removal. 
 
 
- 33 -
 
APPENDIX A 
 
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 ____________________,        . 
 
 
 
34
Attorney for Personal 
Representative: 
 
Personal Representative: 
 
 
 
 
 
 
 
Attorney 
 
 
 
 
 
 
Name 
 
 
 
Florida Bar No.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(address) 
 
 
 
(address) 
Telephone:  
 
[Print or Type Names Under All Signature Lines] 
 
 
- 35 -
 
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 
 
 
 
 
 
 
$ 
 
 
 
 
$ 
 
 
- 36 -
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. 
Entries on Summary are to be taken from totals on Schedules A, B, C, and D. 
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 ATotal@ 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. 
 
 
- 37 -
                                    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. 
 
 
- 38 -
                                    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. 
 
 
- 39 -
                                    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. 
 
 
- 40 -
                                    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. 
 
 
- 41 -
                                    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 
Carrying 
Current Value 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 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 ACurrent Value.@ The total inventory or adjusted 
carrying value (not Current Value) must agree with the Total for Item VI on 
Summary. 
 
 
- 42 -
 
APPENDIX B 
 
UNIFORM FIDUCIARY ACCOUNTING PRINCIPLES 
 
I. ACCOUNTS SHOULD BE STATED IN A MANNER THAT IS 
UNDERSTANDABLE BY PERSONS WHO ARE NOT FAMILIAR WITH 
PRACTICES AND TERMINOLOGY PECULIAR TO THE ADMINISTRATION 
OF ESTATES AND TRUSTS. 
 
Commentary:  In order for an account to fulfill its basic function of 
communication, it is essential that it be stated in a manner that recognizes that the 
interested parties are not usually familiar with fiduciary accounts. It is neither 
practical nor desirable to require that accounts be tailored to meet individual 
disabilities of particular parties but any account should be capable of being 
understood by a person of average intelligence, literate in English, and familiar 
with basic financial terms who has read it with care and attention. 
 
Problems arising from terminology or style are usually a reflection of the fact that 
people who become versed in a particular form of practice tend to forget that terms 
which are familiar and useful to them may convey nothing to someone else or may 
even be affirmatively misleading. For example, the terms Adebit@ and Acredit@ are 
generally incomprehensible to people with no knowledge of bookkeeping and 
many people who are familiar with them in other contexts would assume that in the 
context of fiduciary accounting, the receipt of an item is a Acredit@ to the fund 
rather than a Adebit@ to the fiduciary. 
 
While the need for concise presentation makes a certain amount of abbreviation 
both acceptable and necessary, uncommon abbreviation of matters essential to an 
understanding of the account should be avoided or explained. 
 
No position is taken for or against the use of direct print-outs from machine 
accounting systems. The quality of the accounts produced by these systems varies 
widely in the extent to which they can be understood by persons who are not 
familiar with them. To endorse or object to a direct print-out because it is produced 
by machine from previously stored data would miss the essential point by focusing 
attention upon the manner of preparation rather than the product. 
 
 
 
- 43 -
II. A FIDUCIARY ACCOUNT SHALL BEGIN WITH A CONCISE SUMMARY 
OF ITS PURPOSE AND CONTENT. 
 
Commentary:  Very few people can be expected to pay much attention to a 
document unless they have some understanding of its general purpose and its 
significance to them. Even with such an understanding, impressions derived from 
the first page or two will often determine whether the rest is read. The use that is 
made of these pages is therefore of particular significance. 
 
The cover page should disclose the nature and function of the account. While a 
complete explanation of the significance of the account and the effect of its 
presentation upon the rights of the parties is obviously impractical for inclusion at 
this point, there should be at least a brief statement identifying the fiduciary and 
the subject matter, noting the importance of examining the account and giving an 
address where more information can be obtained. 
 
It is assumed that the parties would also have enough information from other 
sources to understand the nature of their relationship to the fund (e.g., residuary 
legatee, life tenant, remainderman), the function of the account, and the obligation 
of the fiduciary to supply further relevant information upon request. It is also 
assumed that notice will be given of any significant procedural considerations such 
as limitation on the time within which objections must be presented. This would 
normally be provided by prior or contemporaneous memoranda, correspondence, 
or discussions. 
 
A summary of the account shall also be presented at the outset. This summary, 
organized as a table of contents, shall indicate the order of the details presented in 
the account and shall show separate totals for the aggregate of the assets on hand at 
the beginning of the accounting period; transactions during the period; and the 
assets remaining on hand at the end of the period. Each entry in the summary shall 
be supported by a schedule in the account that provides the details on which the 
summary is based. 
 
III. A FIDUCIARY ACCOUNT SHALL CONTAIN SUFFICIENT 
INFORMATION TO PUT THE INTERESTED PARTIES ON NOTICE AS TO 
ALL SIGNIFICANT TRANSACTIONS AFFECTING ADMINISTRATION 
DURING THE ACCOUNTING PERIOD. 
 
 
 
- 44 -
Commentary:  The presentation of the information account shall allow an 
interested party to follow the progress of the fiduciary=s administration of assets 
during the accounting period. 
 
An account is not complete if it does not itemize, or make reference to, assets on 
hand at the beginning of the accounting period. 
 
Illustration: 
 
3.1 The first account for a decedent=s estate or a trust may detail the items 
received by the fiduciary and for which the fiduciary is responsible. It may refer to 
the total amount of an inventory filed elsewhere or assets described in a schedule 
attached to a trust agreement. 
 
Instead of retyping the complete list of assets in the opening balance, the preparer 
may prefer to attach as an exhibit a copy of the inventory, closing balance from the 
last account, etc., as appropriate, or may refer to them if previously provided to the 
interested parties who will receive it. 
 
Transactions shall be described in sufficient detail to give interested parties notice 
of their purpose and effect. It should be recognized that too much detail may be 
counterproductive to making the account understandable. In accounts covering 
long periods or dealing with extensive assets, it is usually desirable to consolidate 
information. For instance, where income from a number of securities is being 
accounted for over a long period of time, a statement of the total dividends 
received on each security with appropriate indication of changes in the number of 
shares held will be more readily understandable and easier to check for 
completeness than a chronological listing of all dividends received. 
 
Although detail should generally be avoided for routine transactions, it will often 
be necessary to proper understanding of an event that is somewhat out of the 
ordinary. 
 
Illustrations: 
 
3.2 Extraordinary appraisal costs should be shown separately and explained. 
 
 
 
- 45 -
3.3 Interest and penalties in connection with late filing of tax returns should be 
shown separately and explained. 
 
3.4 An extraordinary allocation between principal and income such as 
apportionment of proceeds of property acquired on foreclosure should be 
separately stated and explained. 
 
3.5 Computation of a formula marital deduction gift involving non-probate assets 
should be explained. 
 
IV. A FIDUCIARY ACCOUNT SHALL CONTAIN TWO VALUES, THE 
ASSET ACQUISITION VALUE OR CARRYING VALUE, AND CURRENT 
VALUE. 
 
Commentary:  In order for transactions to be reported on a consistent basis, an 
appropriate carrying value for assets must be chosen and employed consistently. 
 
The carrying value of an asset should reflect its value at the time it is acquired by 
the fiduciary (or a predecessor fiduciary). When such a value is not precisely 
determinable, the figure used should reflect a thoughtful decision by the fiduciary. 
For assets owned by a decedent, inventory values or estate tax values C generally 
reflective of date of death C would be appropriate. Assets received in kind by a 
trustee from a settlor of an inter vivos trust should be carried at their value at the 
time of receipt. For assets purchased during the administration of the fund, cost 
would normally be used. Use of Federal income tax basis for carrying value is 
acceptable when basis is reasonably representative of real values at the time of 
acquisition. Use of tax basis as a carrying value under other circumstances could 
be affirmatively misleading to beneficiaries and therefore is not appropriate. 
 
In the Model Account, carrying value is referred to as Afiduciary acquisition 
value.@ The Model Account establishes the initial carrying value of assets as their 
value at date of death for inventoried assets, date of receipt for subsequent receipts, 
and cost for investments. 
 
Carrying value would not normally be adjusted for depreciation. 
 
Except for adjustments that occur normally under the accounting system in use, 
carrying values should generally be continued unchanged through successive 
 
 
- 46 -
accounts and assets should not be arbitrarily Awritten up@ or Awritten down.@ In 
some circumstances, however, with proper disclosure and explanation, carrying 
value may be adjusted. 
 
Illustrations: 
 
4.1 Carrying values based on date of death may be adjusted to reflect changes on 
audit of estate or inheritance tax returns. 
 
4.2 Where appropriate under applicable local law, a successor fiduciary may 
adjust the carrying value of assets to reflect values at the start of that fiduciary=s 
administration. 
 
4.3 Assets received in kind in satisfaction of a pecuniary legacy should be carried 
at the value used for purposes of distribution. 
 
Though essential for accounting purposes, carrying values are commonly 
misunderstood by laypersons as being a representation of actual values. To avoid 
this, the account should include both current values and carrying values. 
 
The value of assets at the beginning and ending of each accounting period is 
necessary information for the evaluation of investment performance. Therefore, the 
account should show, or make reference to, current values at the start of the period 
for all assets whose carrying values were established in a prior accounting period. 
 
Illustrations: 
 
4.4 The opening balance of the first account of a testamentary trustee will usually 
contain assets received in kind from the executor. Unless the carrying value was 
written up at the time of distribution (e.g., 4.2 or 4.3 supra) these assets will be 
carried at a value established during the executor=s administration. The current 
value at the beginning of the accounting period should also be shown. 
 
4.5 An executor=s first account will normally carry assets at inventory (date of 
death) values or costs. No separate listing of current values at the beginning of the 
accounting period is necessary. 
 
 
 
- 47 -
Current values should also be shown for all assets on hand at the close of the 
accounting period. The date on which current values are determined shall be stated 
and shall be the last day of the accounting period, or a date as close thereto as 
reasonably possible. 
 
Current values should be shown in a column parallel to the column of carrying 
values. Both columns should be totalled. 
 
In determining current values for assets for which there is no readily ascertainable 
current value, the source of the value stated in the account shall be explained. The 
fiduciary shall make a good faith effort to determine realistic values but should not 
be expected to incur expenses for appraisals or similar costs when there is no 
reason to expect that the resulting information will be of practical consequence to 
the administration of the estate or the protection of the interests of the parties. 
 
Illustrations: 
 
4.6 When an asset is held under circumstances that make it clear that it will not 
be sold (e.g., a residence held for use of a beneficiary) the fiduciary=s estimate of 
value would be acceptable in lieu of an appraisal. 
 
4.7 Considerations such as a pending tax audit or offer of the property for sale 
may indicate the advisability of not publishing the fiduciary=s best estimate of 
value. In such circumstances, a statement that value was fixed by some method 
such as Aper company books,@ Aformula under buy-sell agreement,@ or A300% of 
assessed value@ would be acceptable, but the fiduciary would be expected to 
provide further information to interested parties upon request. 
 
V. GAINS AND LOSSES INCURRED DURING THE ACCOUNTING PERIOD 
SHALL BE SHOWN SEPARATELY IN THE SAME SCHEDULE. 
 
Commentary:  Each transaction involving the sale or other disposition of 
securities during the accounting period shall be shown as a separate item in one 
combined schedule of the account indicating the transaction, date, explanation, and 
any gain or loss. 
 
 
 
- 48 -
Although gains and losses from the sale of securities can be shown separately in 
accounts, the preferred method of presentation is to present this information in a 
single schedule. Such a presentation provides the most meaningful description of 
investment performance and will tend to clarify relationships between gains and 
losses that are deliberately realized at the same time. 
 
VI. THE ACCOUNT SHALL SHOW SIGNIFICANT TRANSACTIONS THAT 
DO NOT AFFECT THE AMOUNT FOR WHICH THE FIDUCIARY IS 
ACCOUNTABLE. 
 
Commentary:  Transactions such as the purchase of an investment, receipt of a 
stock split, or change of a corporate name do not alter the total fund for which a 
fiduciary is accountable but must be shown in order to permit analysis and an 
understanding of the administration of the fund. These can be best shown in 
information schedules. 
 
One schedule should list all investments made during the accounting period. It 
should include those subsequently sold as well as those still on hand. Frequently 
the same money will be used for a series of investments. Therefore, the schedule 
should not be totalled in order to avoid giving an exaggerated idea of the size of 
the fund. 
 
A second schedule (entitled AChanges in Investment Holdings@ in the Model 
Account) should show all transactions affecting a particular security holding, such 
as purchase of additional shares, partial sales, stock splits, change of corporate 
name, divestment distributions, etc. This schedule, similar to a ledger account for 
each holding, will reconcile opening and closing entries for particular holdings, 
explain changes in carrying value, and avoid extensive searches through the 
account for information scattered among other schedules. 
 
 
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Rule 5.360. Elective Share 
 
(a) Election. An election to take the elective share may be filed by the 
surviving spouse, or on behalf of the surviving spouse by an attorney-in-fact or 
guardian of the property of the surviving spouse. 
 
(1) Election by Surviving Spouse. An electing surviving spouse shall file the 
election within the time required by law and promptly serve a copy of the election 
on the personal representative in the manner provided for service of formal notice. 
 
(2) Election by Attorney-in-Fact or Guardian of the Property of Surviving 
Spouse. 
 
(A) Petition for Approval. Before filing the election, the attorney-in-fact or 
guardian of the property of the surviving spouse shall petition the court having 
jurisdiction of the probate proceeding for approval to make the election. The 
petition for approval shall allege the authority to act on behalf of the surviving 
spouse and facts supporting the election. 
 
(B) Notice of Petition. Upon receipt of the petition, the personal 
representative shall promptly serve a copy of the petition by formal notice on all 
interested persons. 
 
(C) Filing the Election. Upon entry of an order authorizing the filing of an 
election, the attorney-in-fact or guardian of the property shall file the election 
within the later of the time provided by law or 30 days from service of the order 
and promptly serve a copy of the election on the personal representative in the 
manner provided for service of formal notice. 
 
(b) Procedure for Election. 
 
(1) Extension. Within the period provided by law to make the election, the 
surviving spouse or an attorney-in-fact or guardian of the property of the surviving 
spouse may petition the court for an extension of time for making an election or for 
approval to make the election. After notice and hearing the court for good cause 
shown may extend the time for election. If the court grants the petition for an 
extension, the election must be filed within the time allowed by the extension. 
 
 
- 50 -
 
(2) Withdrawal of Election. The surviving spouse, an attorney-in-fact, a 
guardian of the property of the surviving spouse, or the personal representative of 
the surviving spouse=s estate may withdraw the election within the time provided 
by law. 
 
(3) Service of Notice of Election. Upon receipt of an election the personal 
representative shall promptly serve a notice of election within 20 days following 
service of the election, together with a copy of the election, on all interested 
persons in the manner provided for service of formal notice. The notice of election 
shall indicate the names and addresses of the attorneys for the surviving spouse and 
the personal representative and shall state that: 
 
(A) persons receiving a notice of election may be required to contribute 
toward the satisfaction of the elective share; 
 
(B) objections to the election must be served within 20 days after service of 
the copy of the notice of election; and 
 
(C) if no objection to the election is timely served, an order determining the 
surviving spouse=s entitlement to the elective share may be granted without further 
notice. 
 
(4) Objection to Election. Within 20 days after service of the notice of 
election, an interested person may serve an objection to the election which shall 
state with particularity the grounds on which the objection is based. The objecting 
party shall serve copies of the objection on the surviving spouse and the personal 
representative. If an objection is served, the personal representative shall promptly 
serve a copy of the objection on all other interested persons who have not 
previously been served with a copy of the objection. 
 
(c) Determination of Entitlement. 
 
(1) No Objection Served. If no objection to the election is timely served, the 
court shall enter an order determining the spouse=s entitlement to the elective share. 
 
 
 
- 51 -
(2) Objection Served. If an objection to the election is timely served, the 
court shall determine the surviving spouse=s entitlement to the elective share after 
notice and hearing. 
 
(d) Procedure to Determine Amount of Elective Share and 
Contribution. 
 
(1) Petition by Personal Representative. After entry of the order 
determining the surviving spouse=s entitlement to the elective share, the personal 
representative shall file and serve a petition to determine the amount of the elective 
share. The petition shall 
 
(A) give the name and address of each direct recipient known to the personal 
representative; 
 
(B) describe the proposed distribution of assets to satisfy the elective share, 
and the time and manner of distribution; and 
 
(C) identify those direct recipients, if any, from whom a specified 
contribution will be required and state the amount of contribution sought from 
each. 
 
(2) Service of Inventory. The inventory of the elective estate required by rule 
5.340 shall be served, together with the petition, shall be served within 60 days 
after entry of the order determining entitlement to the elective share on all 
interested persons in the manner provided for service of formal notice. 
 
(3) Petition by Spouse. If the personal representative does not file the 
petition to determine the amount of the elective share within 90 days from 
rendition of the order of entitlement, the electing spouse or the attorney-in-fact or 
the guardian of the property or personal representative of the electing spouse may 
file the petition specifying as particularly as is known the value of the elective 
share. 
 
(4) Objection to Amount of Elective Share. Within 20 days after service of 
the petition to determine the amount of the elective share, an interested person may 
 
 
- 52 -
serve an objection to the amount of or distribution of assets to satisfy the elective 
share. The objection shall state with particularity the grounds on which the 
objection is based. The objecting party shall serve copies of the objection on the 
surviving spouse and the personal representative. If an objection is served, the 
personal representative shall promptly serve a copy of the objection on all 
interested persons who have not previously been served. 
 
(5) Determination of Amount of Elective Share and Contribution. 
 
(A) No Objection Served. If no objection is timely served to the petition to 
determine the amount of the elective share, the court shall enter an order on the 
petition. 
 
(B) Objection Served. If an objection is timely served to the petition to 
determine the amount of the elective share, the court shall determine the amount of 
the elective share and contribution after notice and hearing. 
 
(6) Order Determining Amount of Elective Share and Contribution. The 
order shall: 
 
(A) set forth the amount of the elective share; 
 
(B) identify the assets to be distributed to the surviving spouse in satisfaction 
of the elective share; and 
 
(C) if contribution is necessary, specify the amount of contribution for which 
each direct recipient is liable. 
 
(e) Relief from Duty to Enforce Contribution. A petition to relieve the 
personal representative from the duty to enforce contribution shall state the 
grounds on which it is based and notice shall be served on interested persons. 
 
 
Committee Notes 
 
The extensive rewrite of this rule in 2001 is intended to conform it with and 
provide procedures to accommodate amendments to Florida=s elective share 
 
 
- 53 -
statutes, '' 732.201 et seq., Fla. Stat. Proceedings to determine entitlement to 
elective share are not specific adversary proceedings under rule 5.025(a), but may 
be declared adversary at the option of the party. Proceedings to determine the 
amount of elective share and contribution are specific adversary proceedings under 
rule 5.025(a). Requirements for service are intended to be consistent with the 
requirements for formal notice. Rule 5.040. Service of process may be required to 
obtain personal jurisdiction over direct recipients who are not otherwise interested 
persons and who have not voluntarily submitted themselves to the jurisdiction of 
the court. Rule 5.040(a)(3)(C); ch. 48, Fla. Stat. Process and Service of Process; 
ch. 49, Fla. Stat., Constructive Service of Process. An inventory of the elective 
estate should be afforded the same confidentiality as other estate inventories. 
' 733.604(1) and (2), Fla. Stat. In fulfilling his or her obligations under this rule, a 
personal representative is not required to make impractical or extended searches 
for property entering into the elective estate and the identities of direct recipients. 
Preexisting rights to dower and curtesy formerly addressed in subdivision (e) of 
this rule are now governed by new rule 5.365. 
 
Counsel=s attention is directed to Fla. Ethics Opinion 76-16, dated April 4, 
1977, for guidance regarding the duties of an attorney with respect to spousal 
rights. 
 
Rule History 
 
1984 Revision: Extensive changes. Clarifies information to be included in a 
petition for elective share filed by a personal representative and specifies 
information to be included in an order determining elective share. Committee notes 
revised and expanded. 
 
1988 Revision: Extensive changes. A new procedure has been added 
providing for optional service of a notice of election together with a copy of the 
election and a procedure to expose objections to and determine right to entitlement, 
separate from the pre-existing procedure of determination of amount and setting 
aside. Subdivisions (c) and (d) represent rule implementation of procedure in 
statute. Committee notes revised and expanded. Citation form changes in 
committee notes. 
 
 
 
- 54 -
1992 Revision: Editorial change. Committee notes revised. Citation form 
changes in committee notes. 
 
2001 Revision: Entire rule rewritten. Committee notes revised. 
 
2003 Revision: Committee notes revised. 
 
2005 Revision: Subdivision (a) amended to require service in the manner of 
formal notice of the notice of election. Subdivision (b)(3) amended to provide time 
period for personal representative to service notice of election on interested 
persons, and title revised. Subdivision (d)(2) amended to provide time limit and 
service requirement for elective estate inventory and petition for determination of 
amount of elective share. Committee notes revised. 
 
Statutory References 
 
' 732.201, Fla. Stat. Right to elective share. 
' 732.2025, Fla. Stat. Definitions. 
' 732.2035, Fla. Stat. Property entering into elective estate. 
' 732.2045, Fla. Stat. Exclusions and overlapping application. 
' 732.2055, Fla. Stat. Valuation of the elective estate. 
' 732.2065, Fla. Stat. Amount of the elective share. 
' 732.2075, Fla. Stat. Sources from which elective share payable; abatement. 
' 732.2085, Fla. Stat. Liability of direct recipients and beneficiaries. 
' 732.2095, Fla. Stat. Valuation of property used to satisfy elective share. 
' 732.2125, Fla. Stat. Right of election; by whom exercisable. 
' 732.2135, Fla. Stat. Time of election; extensions; withdrawal. 
' 732.2145, Fla. Stat. Order of contribution; personal representative=s duty to 
collect contribution. 
' 733.604, Fla. Stat. Inventory. 
 
Rule References 
 
Fla. Prob. R. 5.025 Adversary proceedings. 
Fla. Prob. R. 5.040 Notice. 
 
 
- 55 -
Fla. Prob. R. 5.041 Service of pleadings and papers. 
Fla. Prob. R. 5.340 Inventory. 
Fla. R. App. P. 9.020(h) Definitions. 
 
 
- 56 -
Rule 5.400. Distribution and Discharge 
 
(a) Petition for Discharge; Final Accounting. A personal representative 
who has completed administration except for distribution shall file a final 
accounting and a petition for discharge including a plan of distribution. 
 
(b) Contents. 
 
The petition for discharge shall contain a statement: 
 
(1) that the personal representative has fully administered the estate; 
 
(2) that all claims which were presented have been paid, settled, or 
otherwise disposed of; 
 
(3) that the personal representative has paid or made provision for taxes and 
expenses of administration; 
 
(4) showing the amount of compensation paid or to be paid to the personal 
representative, attorneys, accountants, appraisers, or other agents employed by the 
personal representative and the manner of determining that compensation; 
 
(5) showing a plan of distribution which shall include: 
 
(A) a schedule of all prior distributions; 
 
(B) the property remaining in the hands of the personal representative for 
distribution; 
 
(C) a schedule describing the proposed distribution of the remaining assets; 
and 
 
(D) the amount of funds retained by the personal representative to pay 
expenses that are incurred in the distribution of the remaining assets and termina-
tion of the estate administration; 
 
 
- 57 -
 
(6) that any objections to the accounting, the compensation paid or proposed 
to be paid, or the proposed distribution of assets must be filed within 30 days from 
the date of service of the last of the petition for discharge or final accounting; and 
also that within 90 days after filing of the objection, a notice of hearing thereon 
must be served or the objection is abandoned; and 
 
(7) that objections, if any, shall be in writing and shall state with 
particularity the item or items to which the objection is directed and the grounds on 
which the objection is based. 
 
(c) Closing Estate; Extension. The final accounting and petition for 
discharge shall be filed and served on interested persons within 12 months after 
issuance of letters for estates not required to file a federal estate tax return, 
otherwise within 12 months from the date the return is due, unless the time is 
extended by the court for cause shown after notice to interested persons. The 
petition to extend time shall state the status of the estate and the reason for the 
extension. 
 
(d) Distribution. The personal representative shall promptly distribute the 
estate property in accordance with the plan of distribution, unless objections are 
filed as provided in these rules. 
 
(e) Discharge. On receipt of evidence that the estate has been fully 
administered and properly distributed, the court shall enter an order discharging the 
personal representative and releasing the surety on any bond. 
 
(f) Waiver. The final accounting, any portion of the petition for discharge, 
or the time for filing objections may be waived by all interested persons. 
 
 
Committee Notes 
 
The rule establishes a procedure for giving notice and serving the final 
accounting, petition for discharge, and plan of distribution to all interested persons 
prior to distribution and discharge. No distinction is made in plans of distribution 
which distribute estate property in kind among multiple residual beneficiaries 
 
 
- 58 -
proportionate to their respective interests and those which include equalizing 
adjustments in cash or property and which do not make prorated distribution. If 
disclosure of the compensation or disclosure of the manner of determining the 
compensation in the petition for discharge is to be waived, the form of waiver must 
conform to rule 5.180(b). 
 
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. 
 
Statutory References 
 
' 731.201(10), (21), Fla. Stat. General definitions. 
' 731.302, Fla. Stat. Waiver and consent by interested person. 
 
 
- 59 -
' 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 dis-
tributee or payee. 
' 733.901, Fla. Stat. Final discharge. 
 
Rule References 
 
Fla. Prob. R. 5.020 Pleadings; verification; motions. 
Fla. Prob. R. 5.040 Notice. 
Fla. Prob. R. 5.041 Service of pleadings and papers. 
Fla. Prob. R. 5.042 Time. 
Fla. Prob. R. 5.180 Waiver and consent. 
Fla. Prob. R. 5.330 Execution by personal representative. 
Fla. Prob. R. 5.346 Fiduciary accounting. 
Fla. Prob. R. 5.401 Objections to petition for discharge or final accounting. 
Fla. R. Jud. Admin. 2.085(d)(1)(D) Time standards for trial and appellate 
courts. 
 
 
- 60 -
Rule 5.402. Notice of Lien on Protected Homestead 
 
(a) Filing. If the personal representative has recorded a notice of lien on 
protected homestead, the personal representative shall file a copy of the recorded 
notice in the probate proceeding. 
 
(b) Contents. The notice of lien shall contain: 
 
(1) the name and address of the personal representative and the personal 
representative=s attorney; 
 
(2) the legal description of the real property; 
 
(3) to the extent known, the name and address of each person appearing to 
have an interest in the property; and  
 
(4) a statement that the personal representative has expended or is obligated 
to expend funds to preserve, maintain, insure, or protect the property and that the 
lien stands as security for recovery of those expenditures and obligations incurred, 
including fees and costs. 
 
(c) Service. A copy of the recorded notice of lien shall be served on 
interested persons in the manner provided for service of formal notice. 
 
Committee Notes 
 
Rule History 
 
2005 Revision: New rule. 
 
Statutory References 
 
' 733.608, Fla. Stat. General power of the personal representative. 
 
Rule References 
 
 
 
- 61 -
Fla. Prob. R. 5.040 Notice. 
Fla. Prob. R. 5.041 Service of pleadings and papers. 
Fla. Prob. R. 5.403 Proceedings to determine amount of lien on protected 
homestead. 
Fla. Prob. R. 5.404 Notice of taking possession of protected homestead. 
Fla. Prob. R. 5.405 Proceedings to determine protected homestead real 
property. 
 
 
- 62 -
Rule 5.403. Proceedings to Determine Amount of Lien  
                               on Protected Homestead 
 
(a) Petition. A personal representative or interested person may file a 
petition to determine the amount of any lien on protected homestead. 
 
(b) Contents. The petition shall be verified by the petitioner and shall state: 
 
(1) the name and address of the personal representative and the personal 
representative=s attorney; 
 
(2) the interest of the petitioner; 
 
(3) the legal description of the real property; 
 
(4) to the extent known, the name and address of each person appearing to 
have an interest in the property; and 
 
(5) to the extent known, the amounts paid or obligated to be paid by the 
personal representative to preserve, maintain, insure, or protect the protected 
homestead, including fees and costs. 
 
(c) Service. The petition shall be served on interested persons by formal 
notice. 
 
 
Committee Notes 
 
Rule History 
 
2005 Revision: New rule. 
 
Statutory References 
 
' 733.608, Fla. Stat. General power of the personal representative. 
 
Rule References 
 
 
- 63 -
 
Fla. Prob. R. 5.040 Notice. 
Fla. Prob. R. 5.041 Service of pleadings and papers. 
Fla. Prob. R. 5.402 Notice of lien on protected homestead. 
Fla. Prob. R. 5.404 Notice of taking possession of protected homestead. 
Fla. Prob. R. 5.405 Proceedings to determine protected homestead real 
property. 
 
 
- 64 -
Rule 5.404. Notice of Taking Possession of Protected Homestead 
 
(a) Filing of Notice. If a personal representative takes possession of what 
appears reasonably to be protected homestead pending a determination of its 
homestead status, the personal representative shall file a notice of that act. 
 
(b) Contents of Notice. The notice shall contain: 
 
(1) a legal description of the property; 
 
(2) a statement of the limited purpose for preserving, insuring, and 
protecting it for the heirs or beneficiariesdevisees pending a determination of the 
homestead status; 
 
(3) the name and address of the personal representative and the personal 
representative=s attorney; 
 
(4) if known, the location, date, and time the petition to determine 
homestead status will be heard, and 
 
(5) if the personal representative is in possession when the notice is filed, 
the date the personal representative took possession. 
 
(c) Service of Notice. The notice shall be served in the manner provided for 
service of formal notice on interested persons and on any person in actual 
possession of the property. 
 
 
Committee Notes 
 
Rule History 
 
2002 Revision: New rule. 
 
2005 Revision: Term Adevisees@ substituted for Abeneficiaries@ in 
subdivision (b)(2) to clarify the status of persons interested in protected homestead. 
Committee notes revised. 
 
 
- 65 -
 
Statutory References 
' 732.401, Fla. Stat. Descent of homestead. 
' 732.4015, Fla. Stat. Devise of homestead. 
' 733.608(2), Fla. Stat. General power of the personal representative. 
 
Rule References 
 
Fla. Prob. R. 5.402 Notice of lien on protected homestead. 
Fla. Prob. R. 5.403 Proceedings to determine amount of lien on protected 
homestead. 
Fla. Prob. R. 5.405 Proceedings to determine protected homestead real 
property. 
 
 
- 66 -
Rule 5.470. Ancillary Administration 
 
(a) Petition. The petition for ancillary letters shall include an authenticated 
copy of so much of the domiciliary proceedings as will show: 
 
(1) for a testate estate the will, petition for probate, order admitting the will 
to probate, and authority of the personal representative; or 
 
(2) for an intestate estate the petition for administration and authority of the 
personal representative to act. 
 
(b) Notice. Before ancillary letters shall be issued to any person, formal 
notice shall be given to: 
 
(1) all known persons qualified to act as ancillary personal representative 
and whose entitlement to preference of appointment is equal to or greater than 
petitioner=s and who have not waived notice or joined in the petition; and 
 
(2) all domiciliary personal representatives who have not waived notice or 
joined in the petition. 
 
(c) Probate of Will. On filing the authenticated copy of a will, the court 
shall determine whether the will complies with Florida law to entitle it to probate. 
If it does comply, the court shall admit the will to probate. 
 
 
Committee Notes 
 
Rule History 
 
1975 Revision: The rule sets out the procedural requirements for issuance of 
ancillary letters. 
 
1984 Revision: Editorial changes with addition of notice requirement in (b). 
Committee notes revised. 
 
1988 Revision: Committee notes revised. 
 
 
- 67 -
 
1992 Revision: Changed rule to require that notice be given to persons 
qualified to act as ancillary personal representative whose entitlement to preference 
of appointment is equal to or greater than petitioner=s and to all domiciliary 
personal representatives prior to entry of an order admitting the will to probate. 
Committee notes revised. Citation form changes in committee notes. 
 
1996 Revision: The requirement that a filing of an authenticated copy of a 
will be a Aprobated@ will is removed from subdivision (c). There may be 
circumstances in which a will is on deposit or file in a foreign jurisdiction but is 
not being offered for probate. That should not preclude an ancillary administration 
in Florida of that estate. This change is not intended to allow an authenticated copy 
of any document other than an original instrument to be filed under this rule and 
considered for probate. 
 
2003 Revision: Committee notes revised. 
 
2005 Revision: Committee notes revised. 
 
Statutory References 
 
' 731.201(1), Fla Stat. General definitions. 
' 733.212, Fla. Stat. Notice of administration; filing of objections. 
' 733.2121, Fla. Stat. Notice to creditors; filing of claims. 
' 734.102, Fla. Stat. Ancillary administration. 
' 734.1025, Fla. Stat. Nonresident decedent=s testate estate with property not 
exceeding $50,000 in this state; determination of claims. 
 
Rule References 
 
Fla. Prob. R. 5.020 Pleadings; verification; motions. 
Fla. Prob. R. 5.040 Notice. 
Fla. Prob. R. 5.041 Service of pleadings and papers. 
Fla. Prob. R. 5.042 Time. 
Fla. Prob. R. 5.065(b) Notice of civil action or ancillary administration. 
Fla. Prob. R. 5.205(a)(2) Filing evidence of death. 
 
 
- 68 -
Fla. Prob. R. 5.215 Authenticated copy of will. 
Fla. Prob. R. 5.240 Notice of administration. 
Fla. Prob. R. 5.241 Notice to creditors. 
Fla. Prob. R. 5.475 Ancillary administration, short form. 
Fed. R. Civ. P. 44(a) Proof of official record. 
 
 
- 69 -
Rule 5.475. Ancillary Administration, Short Form 
 
(a) Filing Requirements. AnThe foreign personal representative of a testate 
estate whichthat meets the requirements of section 734.1025, Florida Statutes, may 
file with the clerk in the county where any property is located, an authenticated 
copy of so much of the transcript of the domiciliaryforeign proceedings as will 
show: 
 
(1) in a testate estate, the probated will and all probated codicils of the 
decedent; 
 
(2) the order admitting them to probate; 
 
(3) the letters or their equivalent; and 
 
(4) the part of the record showing the names of the devisees and 
heirsbeneficiaries of the decedentestate or an affidavit of the domiciliaryforeign 
personal representative reciting that the names are not shown or not fully disclosed 
by the domiciliaryforeign record and specifying the names. 
 
On presentation of the foregoing, the court shall admit the will and any 
codicils to probate if they comply with section 732.502(1) or section 732.502(2), 
Florida Statutes; 
 
(2) in an intestate estate, the petition for administration; order appointing 
personal representative; and an authenticated copy of letters of administration, or 
their equivalent, with the part of the record showing the names of the heirs of the 
decedent or an affidavit of the domiciliary personal representative supplying the 
names, as provided in subdivision (1). On presentation of the foregoing, the court 
shall order them recorded. 
 
(b) Notice to Creditors. After complying with the foregoing requirements, 
the domiciliaryforeign personal representative shallmay cause a notice to creditors 
to be published as required by these rules. 
 
 
 
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(c) Claims Procedure. The procedure for filing or barring claims and 
objecting to them and for suing on them shall be the same as for other estates, 
except as provided in this rule. 
 
(d) Order. If no claims are filed against the estate within the time allowed, 
the court shall enter an order adjudging that notice to creditors has been duly pub-
lished and proof thereof filed and that no claims have been filed against the estate 
or that all claims have been satisfied. 
 
(e) Notification of Claims Filed. If any claim is filed against the estate 
within the time allowed, the courtclerk shall send to the domiciliaryforeign 
personal representative a copy of the claim and a notice setting a date for a hearing 
to appoint an ancillary personal representative. At the hearing, the court shall 
appoint an ancillary personal representative according to the preferences as 
provided by law. 
 
(f) Objections to Claims. If an ancillary personal representative is 
appointed pursuant to this rule, the procedure for filing, objecting to, and suing on 
claims shall be the same as for other estates, except that the ancillary personal 
representative appointed shall have not fewerless than 30 days from the date of 
appointment within which to object to any claim filed. 
 
 
Committee Notes 
 
This rule represents a rule implementation of the procedure found in section 
734.1025, Florida Statutes. It is not intended to change the effect of the statute 
from which it was derived but has been reformatted to conform with the structure 
of these rules. It is not intended to create a new procedure or modify an existing 
procedure. 
 
Rule History 
 
1988 Revision: New rule. 
 
1992 Revision: Editorial changes. Committee notes revised. Citation form 
changes in committee notes. 
 
 
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2003 Revision: Committee notes revised. 
 
2005 Revision: Deletion of reference to intestate estates in subdivision (a) to 
conform to 2001 amendments to section 734.1025, Florida Statutes. Editorial 
changes throughout. 
 
Statutory References 
 
' 733.2121, Fla. Stat. Notice to creditors; filing of claims. 
' 734.102, Fla. Stat. Ancillary administration. 
' 734.1025, Fla. Stat. Nonresident decedent=s testate estate with property not 
exceeding $50,000 in this state; determination of claims. 
 
Rule References 
 
Fla. Prob. R. 5.020 Pleadings; verification; motions. 
Fla. Prob. R. 5.040 Notice. 
Fla. Prob. R. 5.041 Service of pleadings and papers. 
Fla. Prob. R. 5.042 Time. 
Fla. Prob. R. 5.065(b) Notice of civil action or ancillary administration. 
Fla. Prob. R. 5.205(a)(2) Filing evidence of death. 
Fla. Prob. R. 5.215 Authenticated copy of will. 
Fla. Prob. R. 5.240 Notice of administration. 
Fla. Prob. R. 5.241 Notice to creditors. 
Fla. Prob. R. 5.470 Ancillary administration. 
 
 
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Rule 5.496. Form and Manner of Objecting to Claim 
 
(a) Filing. An objection to a claim, other than a personal representative=s 
proof of claim, shall be in writing and shall be filed withinon or before the 
expiration of 4 months from the first publication of notice to creditors or within 30 
days from the timely filing or amendment of athe claim, whichever occurs later. 
 
(b) Objection to Proof of Claim. An objection to a personal 
representative=s proof of claim shall identify the particular item or items of the 
claim to which objection is made. 
 
(cb) Service. A personal representative or other interested person who files 
an objection to athe claim shall serve a copy by registered or certified mail or by 
deliveryof the objection on the claimant or claimant=s attorney of record within 10 
days after the filing of the objection, and also on the personal representative if. If 
the objection is filed by an interested person other than the personal representative, 
a copy of the objection shall also be served on the personal representative within 
10 days after the filing of the objection. 
 
(dc) Notice to Claimant. An objection shall contain a statement that the 
claimant is limited to a period of 30 days from the date of service of an objection 
within which to bring an action as provided by law. 
 
 
Committee Notes 
 
This rule represents an implementation of the procedure found in section 
733.705, Florida Statutes, and adds a requirement to furnish notice of the time 
limitation in which an independent action or declaratory action must be filed after 
objection to a claim. 
 
Rule History 
 
1992 Revision: New rule. 
 
2003 Revision: Reference in (a) to notice of administration changed to 
notice to creditors. Committee notes revised. 
 
 
 
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2005 Revision: Removed provision for objections to personal 
representative=s proof of claim, now addressed in rule 5.498, and subsequent 
subdivisions relettered. Reference to service on the claimant=s attorney removed 
because service on the attorney is required by rule 5.041(b). Committee notes 
revised. 
 
Statutory References 
 
' 731.201(4), Fla. Stat. General definitions. 
' 733.705, Fla. Stat. Payment of and objection to claims. 
 
Rule References 
 
Fla. Prob. R. 5.040 Notice. 
Fla. Prob. R. 5.041 Service of pleadings and papers. 
Fla. Prob. R. 5.498 Personal representative=s proof of claim. 
Fla. Prob. R. 5.499 Form and manner of objecting to personal 
representative=s proof of claim. 
 
 
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Rule 5.498. Personal Representative=s Proof of Claim 
 
(a) Contents. A personal representative=s proof of claim shall state: 
 
(1) the basis for each claim; 
 
(2) the amount claimed; 
 
(3) the name and address of the claimant; 
 
(4) the security for the claim, if any; 
 
(5) whether the claim is matured, unmatured, contingent, or unliquidated; 
 
(6) whether the claim has been paid or is to be paid; and 
 
(7) that any objection to a claim listed as to be paid shall be filed no later 
than 4 months from first publication of the notice to creditors or 30 days from the 
date of the filing of the proof of claim, whichever occurs later. 
 
(b) Service. The proof of claim shall be served on all interested persons and 
all claimants listed in the proof of claim at the time of filing, or immediately 
thereafter. 
 
 
Committee Notes 
 
This rule represents an implementation of the procedure found in section 
733.703(2), Florida Statutes, with respect to a proof of claim filed by the personal 
representative. 
 
Rule History 
 
2005 Revision: New rule. 
 
Statutory References 
 
' 733.703(2), Fla. Stat. Form and manner of presenting claim. 
 
 
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' 733.705, Fla. Stat. Payment of and objection to claims. 
 
Rule References 
 
Fla. Prob. R. 5.041 Service of pleadings and papers. 
Fla. Prob. R. 5.499 Form and manner of objecting to personal 
representative=s proof of claim. 
 
 
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Rule 5.499. Form and Manner of Objecting to Personal  
                         Representative’s Proof of Claim 
 
(a) Filing. An objection to a personal representative=s proof of claim shall 
be in writing and shall be filed on or before the expiration of 4 months from the 
first publication of notice to creditors or within 30 days from the timely filing of 
the proof of claim, whichever occurs later. 
 
(b) Contents. The objection shall identify the particular claim or claims 
listed as to be paid to which objection is made. 
 
(c) Service. The objector shall serve a copy of the objection on the personal 
representative and on each claimant to which the objection relates within 10 days 
after the filing of the objection. 
 
(d) Notice to Claimant. An objection shall contain a statement that the 
claimant is limited to a period of 30 days from the date of service of an objection 
within which to bring an action as provided by law. If the claim objected to is paid 
prior to the objection being filed, the claim shall be treated as if it were listed on 
the proof of claim as paid. 
 
Committee Notes 
 
If the claim to which the person objects is listed on the proof of claim as 
paid or is deemed to have been listed as paid (because the claim had been listed as 
to be paid, but was in fact paid subsequent to the filing of the proof of claim but 
prior to the filing of an objection to the claim), it shall not be necessary for the 
claimant to file an independent action on that claim on account of the objection. 
Issues of liability as between the estate and the personal representative individually 
for that claim shall be determined in the estate administration, in a proceeding for 
accounting or surcharge, or in another appropriate proceeding. 
 
Rule History 
 
2005 Revision: New rule. 
 
Statutory Reference 
 
 
- 77 -
 
' 733.705, Fla. Stat. Payment of and objection to claims. 
 
Rule References 
 
Fla. Prob. R. 5.040 Notice. 
Fla. Prob. R. 5.041 Service of pleadings and papers. 
Fla. Prob. R. 5.496 Form and manner of objecting to claim. 
Fla. Prob. R. 5.498 Personal representative=s proof of claim. 
 
 
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Rule 5.530. Summary Administration 
 
(a) Petition. The petition shall be verified and shall contain the statements 
required by law and the following: 
 
(1) Facts showing that the petitioners are entitled to summary 
administration. 
 
(2) A schedule of all assets required by law to be listed and the estimated 
value of each, separately designating protected homestead and exempt property. 
 
(3) One of the following shall be included: 
 
(A) A statement that the estate is not indebted. 
 
(B) A statement that all creditors= claims are barred. 
 
(C) A statement that the petitioners have made diligent search and 
reasonable inquiry for any known or reasonably ascertainable creditors, theThe 
name of each creditor, the nature of the debt, the amount of the debt and whether 
the amount is estimated or exact, and when the debt is due. If provision for 
payment of the debt has been made other than in the proposed order of distribution, 
the following information shall be shown: 
 
(i) 
 The name of the person who will pay the debt. 
 
(ii) The creditor=s written consent for substitution or assumption of the debt 
by another person. 
 
(iii) 
 The amount to be paid if the debt has been compromised. 
 
(iv) If the debt is to be paid in other than 1 lump sum or as directed by court 
order, the time and method of payment. 
 
(4) A schedule of proposed distribution of all probate assets and the person 
to whom each asset is to be distributed. 
 
 
 
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(b) Testate Estate. In a testate estate, on the filing of the petition for 
summary administration, the decedent=s will shall be proved and admitted to 
probate. 
 
(c) Order. If the court determines that the decedent=s estate qualifies for 
summary administration, it shall enter an order distributing the probate assets and 
specifically designating the person to whom each asset is to be distributed. 
 
 
Committee Notes 
 
Verification and service of a petition for summary administration are 
governed by rules 5.020, 5.040, and 5.041. Section 735.206(2), Florida Statutes, 
relating to diligent search for, and service of the petition for summary 
administration on, reasonably ascertainable creditors is substantive. Nothing in this 
rule is intended to change the effect of the statutory amendments. 
 
Rule History 
 
1977 Revision: Changes to conform to 1975 statutory revision. Established 
the requirements of a petition for summary administration and provided for the 
hearing thereon and the entry of the order of distribution of the assets. 
 
1984 Revision: Extensive revisions and editorial changes. Committee notes 
revised. 
 
1988 Revision: Editorial change in caption of (a). Committee notes revised. 
 
1992 Revision: Editorial changes. Committee notes revised. Citation form 
changes in committee notes. 
 
2002 Revision: Replaces Ahomestead@ with Aprotected homestead@ in (a)(2) 
to conform to addition of term in section 731.201(29), Florida Statutes. Committee 
notes revised. 
 
2003 Revision: Committee notes revised. 
 
 
 
- 80 -
2005 Revision: Subdivision (a)(3) amended to include requirements of 
section 735.206(2), Florida Statutes. 
 
Statutory References 
 
' 731.104, Fla. Stat. Verification of documents. 
'' 735.201B735.2063, Fla. Stat. Summary administration. 
 
Rule References 
 
Fla. Prob. R. 5.020 Pleadings; verification; motions. 
Fla. Prob. R. 5.040 Notice. 
Fla. Prob. R. 5.041 Service of pleadings and papers. 
Fla. Prob. R. 5.205(a)(3) Filing evidence of death. 
 
 
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Rule 5.620. Inventory 
 
(a) Inventory. Within 60 days after issuance of letters, the guardian of the 
property shall file a verified inventory as required by law. All property not in the 
guardian=s possession as of the date the inventory is filed shall be so identified. 
 
(b) Amended or Supplemental Inventory. If the guardian of the property 
learns of any property not included in the inventory, or learns that the description 
in the inventory is inaccurate, the guardian shall, within 30 days of this discovery, 
file a verified amended or supplemental inventory showing the change. 
 
(c) Substantiating Papers. Unless ordered by the court, the guardian need 
not file the papers substantiating the inventory. Upon reasonable written request, 
the guardian of the property shall make the substantiating papers available for 
examination to those persons entitled to receive or inspect the inventory. 
 
(d) Safe-Deposit Box Inventory. If the ward has a safe-deposit box, a copy 
of the safe-deposit box inventory shall be filed as part of the verified inventory. 
 
 
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. 
 
 
 
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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 this act. 
 
1992 Revision: Citation form changes in committee notes. 
 
2005 Revision: Editorial changes in (d). 
 
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 
 
Fla. Prob. R. 5.020 Pleadings; verification; motions. 
Fla. Prob. R. 5.041 Service of pleadings and papers. 
Fla. Prob. R. 5.060 Request for notices and copies of pleadings. 
Fla. Prob. R. 5.610 Execution by guardian. 
Fla. Prob. R. 5.690 Initial guardianship report. 
Fla. Prob. R. 5.700 Objection to guardianship reports. 
 
 
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Rule 5.625. Notice of Completion of Guardian  
                    Education Requirements 
 
(a) Filing. Unless the guardian education requirement is waived by the 
court, each guardian, other than a professional guardian, shall file with the court 
within 1 year after the issuance of letters of guardianship a notice of completion of 
guardian education requirements. 
 
(b) Content. The notice shall state: 
 
(1) that the guardian has completed the required number of hours of course 
instruction and training covering the legal duties and responsibilities of a guardian, 
the rights of a ward, the availability of local resources to aid a ward, and the 
preparation of habilitation plans and annual guardianship reports, including 
accountings; 
 
(2) the date the course was completed; 
 
(3) the name of the course completed; and 
 
(4) the name of the entity or instructor that taught the course. 
 
(c) Verification. The notice shall be verified by the guardian. 
 
Committee Notes 
 
Rule History 
 
2005 Revision: New rule. 
 
Statutory Reference 
 
' 744.3145, Fla. Stat. Guardian education requirements.