Title: In Re: Amendments To The Florida Probate Rules

State: florida

Issuer: Florida Supreme Court

Document:

Supreme Court of Florida 
 
 
____________ 
 
No. SC10-171 
____________ 
 
 
IN RE:  AMENDMENTS TO THE FLORIDA PROBATE RULES.  
 
[September 2, 2010] 
 
PER CURIAM. 
This matter is before the Court for consideration of proposed 
amendments to the Florida Probate Rules.  We have jurisdiction.  See art. V, § 
2(a), Fla. Const.; Fla. R. Jud. Admin. 2.140(b). 
On January 29, 2010, the Florida Probate Rules Committee (Committee) 
submitted a regular-cycle report of proposed amendments to the Florida Probate 
Rules.  The Committee proposes amendments to rules 5.020 (Pleadings; 
verification; motions); 5.030 (Attorneys); 5.040 (Notice); 5.041 (Service of 
Pleadings and Papers); 5.060 (Request for Notices and Copies of Pleadings); 
5.110 (Address Designation for Personal Representative or Guardian; 
Designation of Resident Agent and Acceptance); 5.200 (Petition for 
Administration); 5.205 (Filing Evidence of Death); 5.210 (Probate of Wills 
2 
 
Without Administration); 5.235 (Issuance of Letters, Bond); 5.260 (Caveat; 
Proceedings); 5.330 (Execution by Personal Representative); 5.340 (Inventory); 
5.346 (Fiduciary Accounting); 5.360 (Elective Share); 5.405 (Proceedings to 
Determine Protected Homestead Real Property); 5.406 (Proceedings to 
Determine Exempt Property); 5.440 (Proceedings for Removal); 5.470 
(Ancillary Administration); 5.496 (Form and Manner of Objecting to Claim); 
5.696 (Annual Accounting); 5.710 (Reports of Public Guardian); and 5.725 
(Emergency Court Monitor). 
Prior to filing the proposals with the Court, the Committee published 
them for comment.  After the Committee submitted its report to the Court, the 
Court published the proposals for comment.  No comments were received by 
the Committee or the Court. 
 
Accordingly, after consideration of the Committee’s proposals, we 
hereby adopt the amendments to the Florida Probate Rules as set forth in the 
appendix to this opinion.  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 will become effective on January 1, 2011, at 12:01 a.m.  
 
It is so ordered. 
3 
 
CANADY, C.J., and PARIENTE, LEWIS, QUINCE, POLSTON, LABARGA, 
and PERRY, JJ., concur. 
 
THE FILING OF A MOTION FOR REHEARING SHALL NOT ALTER THE 
EFFECTIVE DATE OF THESE AMENDMENTS. 
 
Original Proceedings – The Florida Probate Rules Committee 
 
Jeffrey Scott Goethe, Chair, Florida Probate Rules Committee, Bradenton, 
Florida, John F. Harkness, Executive Director, and Krys Godwin, Bar Staff 
Liaison, The Florida Bar, Tallahassee, Florida, 
 
 
for Petitioner 
 
4 
 
APPENDIX 
 
 
RULE 5.020. PLEADINGS; VERIFICATION; MOTIONS 
 
(a) – (e)  [No Change] 
Committee Notes 
 
[No Change] 
  
Rule History 
 
1977 Revision – 2003 Revision  [No Change] 
 
2010 Revision: Committee notes revised. 
 
Statutory References 
 
§ 393.12, Fla. Stat. Capacity; appointment of guardian advocate. 
§ 731.104, Fla. Stat. Verification of documents. 
§ 731.201, Fla. Stat. General definitions. 
§ 733.202, Fla. Stat. Petition. 
§ 733.604(1), Fla. Stat. InventoryInventories and accountings; public records 
exemptions. 
§ 733.901, Fla. Stat. Final discharge. 
§ 735.203, Fla. Stat. Petition for summary administration. 
§ 744.104, Fla. Stat. Verification of documents. 
§ 744.3085, Fla. Stat. Guardian advocates. 
§ 744.3201, Fla. Stat. Petition to determine incapacity. 
§ 744.331, Fla. Stat. Procedures to determine incapacity. 
§ 744.334, Fla. Stat. Petition for appointment of guardian or professional 
guardian; contents. 
 
Rule References 
 
[No Change] 
 
5 
 
 
 
RULE 5.030. 
ATTORNEYS 
 
(a) 
 [No Change] 
 
(b) LimitingLimited Appearance without Court Order. 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. At the conclusion of that proceeding or matter, 
the attorney’s role terminates upon the attorney filing notice of completion of 
limited appearance and serving a copy on the client and other interested 
persons. 
 
(c) 
 Withdrawal or LimitingLimited Appearance with Court Order. 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 other interested persons. 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1975 Revision – 2008 Revision  [No Change] 
 
2010 Revision: Subdivisions (b) and (c) amended to clarify the procedure for 
termination of an attorney’s representation of an interested person either with or 
without court order. 
6 
 
 
Statutory References 
 
[No Change] 
 
Rule References 
 
[No Change] 
 
 
 
RULE 5.040. 
NOTICE 
 
(a) – (c)  [No Change] 
 
(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. When formal notice is 
given in lieu of informal notice, that notice does not modify any time period 
otherwise specified by statute or these rules. 
 
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. “The manner provided for service of formal notice” is as provided in 
rule 5.040(a)(3). 
 
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 “mail” or “mailing” refers to use of the 
United States Postal Service. 
 
Rule History 
 
7 
 
1975 Revision – 2008 Revision  [No Change] 
 
2010 Revision: Subdivision (d) amended to clarify that the optional use of 
formal notice when only informal notice is required does not modify any time 
period otherwise specified by statute or rule. Committee notes revised. 
 
Statutory References 
 
[No Change] 
 
Rule References 
 
[No Change] 
 
 
 
RULE 5.041. SERVICE OF PLEADINGS AND PAPERS 
 
(a) – (g)  [No Change] 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1984 Revision – 2008 Revision  [No Change] 
 
2010 Revision: Committee notes revised. 
 
Statutory References 
 
ch. 39, Fla. Stat. Proceedings relating to children. 
ch. 48, Fla. Stat. Process and service of process. 
ch. 61, Fla. Stat. Dissolution of marriage; support; custodytime-sharing. 
ch. 63, Fla. Stat. Adoption. 
§ 393.12, Fla. Stat. Capacity; appointment of guardian advocate. 
8 
 
§ 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. 
ch. 743, Fla. Stat. Disability of nonage of minors removed. 
§ 744.3085, Fla. Stat. Guardian advocates. 
§ 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. 
ch. 751, Fla. Stat. Temporary custody of minor children by extended family. 
 
Rule References 
 
[No Change] 
 
 
 
RULE 5.060. REQUEST FOR NOTICES AND COPIES OF 
PLEADINGS 
 
(a) – (b) [No Change] 
 
Committee Notes 
 
Rule History 
 
1975 Revision – 2003 Revision  [No Change] 
 
2010 Revision: Committee notes revised. 
 
Statutory References 
 
§ 731.201, Fla. Stat. General definitions. 
§ 733.604, Fla. Stat. InventoryInventories and accountings; public records 
9 
 
exemptions. 
 
Rule References 
 
[No Change] 
 
 
 
RULE 5.110. ADDRESS DESIGNATION FOR PERSONAL 
REPRESENTATIVE OR GUARDIAN; DESIGNATION OF RESIDENT 
AGENT AND ACCEPTANCE 
 
(a) 
 Address Designation of Personal Representative or Guardian. Before 
letters are issued, the personal representative or guardian shall file a designation 
of its residence street address and mailing address.  The personal representative 
or guardian shall notify the court of any change in its residence street address or 
mailing address within 20 days of the change. 
 
(b) – (g) [No Change] 
 
Committee Notes 
 
Rule History 
 
1977 Revision – 2008 Revision  [No Change] 
 
2010 Revision: Subdivision (a) amended to require the personal representative 
or guardian to notify the court of any change of address to facilitate timely 
communication with the personal representative or guardian. 
 
Rule References 
 
[No Change] 
 
 
 
RULE 5.200. PETITION FOR ADMINISTRATION 
10 
 
 
The petition for administration shall be verified by the petitioner and shall 
contain: 
 
(a) – (d) [No Change] 
 
(e) 
 the priority, under the codeFlorida Probate Code, of the person whose 
appointment as the personal representative is sought and a statement that the 
person is qualified to serve under the laws of Florida; 
 
(f) - (j) [No Change] 
 
Committee Notes 
 
Rule History 
 
1977 Revision – 2007 Revision  [No Change] 
 
2010 Revision: Editorial change in (e) to clarify reference to Florida Probate 
Code. 
 
Statutory References 
 
[No Change] 
 
Rule References 
 
[No Change] 
 
 
 
RULE 5.205. FILING EVIDENCE OF DEATH 
 
(a) – (c)  [No Change] 
 
Committee Notes 
 
11 
 
A short form certificate of death, which does not disclose the cause of death, 
should be filed. 
 
Rule History 
 
1980 Revision – 2003 Revision  [No Change] 
 
2010 Revision: Committee notes revised. 
 
Statutory References 
 
§ 28.222(3)(g), Fla. Stat. Clerk to be county recorder. 
§ 382.008(6), Fla. Stat. Death and fetal death registration. 
§ 731.103, Fla. Stat. Evidence as to death or status. 
§ 733.2121, Fla. Stat. Notice to creditors; filing of claims. 
 
Rule References 
 
[No Change] 
 
 
 
RULE 5.210. PROBATE OF WILLS WITHOUT ADMINISTRATION 
 
(a)  [No Change] 
 
(b)  Service. The petitioner shall comply with serve a copy of the petition on 
those persons who would be entitled to service under rule 5.240 with regard to 
service of a copy of the petition. 
 
(c)  [No Change] 
 
(d)  Order. An order admitting the will to probate shall include a finding that 
the will has been executed as required by law. 
 
Committee Notes 
 
[No Change] 
12 
 
 
Rule History 
 
1975 Revision – 2007 Revision  [No Change] 
 
2010 Revision: Subdivision (b) amended to reflect that service of the petition to 
admit a decedent’s will to probate without administration shall be served on the 
persons who would be entitled to service of the notice of administration in a 
formal administration as set forth in rule 5.240. New subdivision (d) added to 
provide that any order admitting the decedent’s will to probate without 
administration contain a finding that the will was executed as required by law. 
Committee notes revised. 
 
Statutory References 
 
§ 731.201, Fla. Stat. General definitions. 
§ 731.301, Fla. Stat. Notice. 
§ 732.502, Fla. Stat. Execution of wills. 
§ 732.503, Fla. Stat. Self-proof of will. 
§ 733.103, Fla. Stat. Effect of probate. 
§ 733.201, Fla. Stat. Proof of wills. 
§ 733.202, Fla. Stat. Petition. 
§ 733.204, Fla. Stat. Probate of a will written in a foreign language. 
§ 733.205, Fla. Stat. Probate of notarial will. 
§ 733.206, Fla. Stat. Probate of will of resident after foreign probate. 
§ 733.207, Fla. Stat. Establishment and probate of lost or destroyed will. 
§ 734.104, Fla. Stat. Foreign wills; admission to record; effect on title. 
 
Rule References 
Fla. Prob. R. 5.015 General definitions. 
Fla. Prob. R. 5.020 Pleadings, verification; motions. 
Fla. Prob. R. 5.205(a)(7) Filing evidence of death. 
Fla. Prob. R. 5.215 Authenticated copy of will. 
Fla. Prob. R. 5.216 Will written in foreign language. 
Fla. Prob. R. 5.230 Commission to prove will.  
Fla. Prob. R. 5.240 Notice of administration. 
Fla. Prob. R. 5.270 Revocation of probate. 
 
 
13 
 
 
RULE 5.235. ISSUANCE OF LETTERS, BOND 
 
(a) – (c) [No Change] 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1988 Revision – 2003 Revision  [No Change] 
 
2010 Revision: Committee notes revised. 
 
Statutory References 
 
§ 28.24(2419), Fla. Stat. Service charges by clerk of the circuit court. 
§ 28.2401, Fla. Stat. Service charges in probate matters. 
§ 733.402, Fla. Stat. Bond of fiduciary; when required; form. 
§ 733.403, Fla. Stat. Amount of bond. 
§ 733.405, Fla. Stat. Release of surety. 
§ 733.501, Fla. Stat. Curators. 
 
Rule References 
 
[No Change] 
 
 
 
RULE 5.260. CAVEAT; PROCEEDINGS 
 
(a) – (b)  [No Change]  
 
(c) 
 Resident Agent of Caveator; Service. If the caveator is not a state agency 
or a resident of the Florida county where the caveat is filed, the caveator shall 
file a designation ofdesignate an agent for service of notice. The designation 
14 
 
shall state either (1) the name and specific mailing address and residence 
address of a resident in the county where the caveat is filed, or (2) the name and 
office address of a member of The Florida Bar residing in Florida as the 
caveator’s agent for service of notice. The written acceptance by the person 
appointed as resident agent shall be filed with the designation or included in the 
caveat. The designation and acceptance shall constitute the consent of the 
caveator that service of notice upon the designated resident agent shall bind the 
caveator. If the caveator is represented by an attorney admitted to practice in 
Florida who signs the caveat, it shall not be necessary to designate a resident 
agent under this rule. 
 
(d) Filing After Commencement. If at the time of the filing of any caveat the 
decedent’s will has been admitted to probate or letters of administration have 
been issued, the clerk shall forthwithpromptly notify the caveator in writing of 
the date of issuance of letters and the names and addresses of the personal 
representative and the personal representative’s attorney. 
 
(e) 
 Creditor. When letters of administration issue after the filing of a caveat 
by a creditor, the clerk shall forthwithpromptly notify the caveator, in writing, 
advising the caveator of the date of issuance of letters and the names and 
addresses of the personal representative and the personal representative’s 
attorney, unless notice has previously been served on the caveator. A copy of 
any notice given by the clerk, together with a certificate of the mailing of the 
original notice, shall be filed in the estate proceedings. 
 
(f)  [No Change] 
 
Committee Notes 
 
Caveat proceedings permit a decedent’s creditor or other interested person to be 
notified when letters of administration are issued. Thereafter, the caveator must 
take appropriate action to protect the caveator’s interests. 
 
This rule treats the creditor caveator differently from other caveators. 
 
An attorney admitted to practice in Florida who represents the caveator may 
sign the caveat on behalf of the client. 
15 
 
 
Rule History 
 
1977 Revision – 2003 Revision  [No Change] 
 
2010 Revision: Subdivision (c) amended to clarify that a state agency filing a 
caveat need not designate an agent for service of process, and to provide that a 
caveator who is not a resident of the county where the caveat is filed must 
designate either a resident of that county or an attorney licensed and residing in 
Florida as the caveator’s agent. Editorial changes in (d) and (e). Committee 
notes revised. 
 
Statutory Reference 
 
[No Change] 
 
Rule Reference 
 
[No Change] 
 
 
 
RULE 5.330. EXECUTION BY PERSONAL REPRESENTATIVE 
 
[No Change] 
 
Committee Notes 
 
Rule History 
 
1975 Revision – 2003 Revision  [No Change] 
 
2010 Revision: Committee notes revised. 
 
Statutory References 
 
§ 733.502, Fla. Stat. Resignation of personal representative. 
16 
 
§ 733.604, Fla. Stat. InventoryInventories and accountings; public records 
exemptions. 
§ 733.612(5), (22), (24), Fla. Stat. Transactions authorized for the personal 
representative; exceptions. 
§ 733.613, Fla. Stat. Personal representative’s right to sell real property. 
§ 733.708, Fla. Stat. Compromise. 
§ 733.901, Fla. Stat. Final discharge. 
 
Rule References 
 
[No Change] 
 
 
 
RULE 5.340. INVENTORY 
 
(a) 
 Contents and Filing. Unless an inventory has been previously filed, the 
personal representative shall file an inventory of the estate within 60 days after 
issuance of letters. The inventory shall contain notice of the beneficiaries’ rights 
under subdivision (e), list the estate with reasonable detail, and include for each 
listed item (excluding real property appearing to be protected homestead 
property) its estimated fair market value at the date of the decedent’s death. 
Real property appearing to be protected homestead property shall be listed and 
so designated. 
 
(b) - (c) [No Change] 
 
(d) Service. The personal representative shall serve a copy of the inventory 
and all supplemental and amended inventories on the Department of Revenue, 
the surviving spouse, each heir at law in an intestate estate, each residuary 
beneficiary in a testate estate, and any other interested person who may request 
it in writing. The personal representative shall file proof of such service. 
 
(e) 
 Information. On reasonable request in writing, the personal representative 
shall provide a beneficiary with information to which the beneficiary is entitled 
by law. the following: 
 
17 
 
  (1) 
  To the requesting residuary beneficiary or heir in an intestate estate, a 
written explanation of how the inventory value for an asset was determined or, 
if an appraisal was obtained, a copy of the appraisal. 
 
  (2) 
  To any other requesting beneficiary, a written explanation of how the 
inventory value for each asset distributed or proposed to be distributed to that 
beneficiary was determined or, if an appraisal of that asset was obtained, a copy 
of the appraisal. 
 
(f)  Notice to Nonresiduary Beneficiaries. The personal representative shall 
provide to each nonresiduary beneficiary written notice of that beneficiary’s 
right to receive a written explanation of how the inventory value for each asset 
distributed or proposed to be distributed to that beneficiary was determined or a 
copy of an appraisal, if any, of the asset. 
 
(f)(g)  Elective Share Proceedings. Upon entry of an order determining the 
surviving spouse’s entitlement to the elective share, the personal representative 
shall file an inventory of the property entering into the elective estate which 
shall identify the direct recipient, if any, of that property. The personal 
representative shall serve the inventory of the elective estate as provided in rule 
5.360. Service of an inventory of the elective estate on the Department of 
Revenue is not required. On reasonable request in writing, the personal 
representative shall provide an interested person with a written explanation of 
how the inventory value for an asset was determined and shall permit an 
interested person to examine appraisals on which the inventory values are 
based. 
 
(g)(h) Verification. All inventories shall be verified by the personal 
representative. 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1980 Revision – 2003 Revision  [No Change] 
18 
 
 
2010 Revision: Subdivisions (d) and (g) (former (f)) amended to delete the 
requirement to serve a copy of the inventory on the Department of Revenue. 
Subdivision (e) amended, and new (f) created, to limit the kind of information 
available to nonresiduary beneficiaries, and subsequent subdivisions relettered. 
Editorial changes in (a), (e), and (g). Committee notes revised. 
 
Constitutional Reference 
 
[No Change] 
 
Statutory References 
 
§ 199.062(4), Fla. Stat. Annual tax information reports. 
§ 732.401, Fla. Stat. Descent of homestead. 
§ 732.4015, Fla. Stat. Devise of homestead. 
§ 733.604, Fla. Stat. InventoryInventories and accountings; public records 
exemptions. 
 
Rule References 
 
[No Change] 
 
 
 
RULE 5.346. FIDUCIARY ACCOUNTING 
 
(a) – (d)  [No Change] 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1988 Revision – 2007 Revision  [No Change] 
 
19 
 
2010 Revision: Committee notes revised. 
 
Statutory References 
 
§ 733.501, Fla. Stat. Curators. 
§ 733.5036, Fla. Stat. Accounting and discharge following resignation. 
§ 733.508, Fla. Stat. Accounting and discharge of removed personal 
representatives upon removal. 
§ 733.602(1), Fla. Stat. General duties. 
§ 733.612(18), Fla. Stat. Transactions authorized for the personal 
representative; exceptions. 
§ 736.08135, Fla. Stat. Trust accountings. 
ch. 738, Fla. Stat. Principal and income. 
 
Rule References 
 
[No Change] 
 
20 
 
 
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 ____________________,        . 
 
Attorney for Personal Representative: 
 
Personal Representative: 
 
___________________________________  
________________________________ 
 
Attorney 
 
  
 
 
 
 
________________________________ 
21 
 
 
 
 
 
 
 
 
Name 
Florida Bar No.  
 
 
___________________________________  
________________________________ 
 
  
 
___________________________________  
________________________________ 
(address)  
  
 
(address) 
 
  
[Print or Type Names Under All Signature Lines] 
Telephone:__________________________ 
 
 
22 
 
IN THE CIRCUIT COURT FOR                                  COUNTY, FLORIDA 
 
IN RE:  ESTATE OF 
 
 
PROBATE DIVISION 
          
 
 
File Number _______________ 
 
Deceased. 
    
 
 
Division _________________ 
 
 
                          ACCOUNTING OF PERSONAL REPRESENTATIVE 
 
From:                                            ,             , Through:                                            ,  
 
 
 
 
SUMMARY 
 
 
 
 
 
 
Income 
 
Principal 
 
Totals 
 
I.   Starting Balance  
 
Assets per Inventory or on Hand 
at Close of Last Accounting 
Period 
 
 
 
$ 
 
 
 
 
$ 
 
 
 
 
$ 
 
 
 
II.   Receipts 
 
Schedule A: 
 
 
 
$ 
 
 
 
 
$ 
 
 
 
 
$ 
 
 
 
 
III. Disbursements  
Schedule B: 
 
 
 
 
$ 
 
 
 
 
 
$ 
 
 
 
 
 
$ 
 
 
 
 
IV. Distributions  
Schedule C: 
 
 
 
 
$ 
 
 
 
 
 
$ 
 
 
 
 
 
$ 
 
 
 
V. Capital Transactions and 
Adjustments 
Schedule D: Net Gain or (Loss) 
 
 
 
 
 
 
$ 
 
 
 
 
 
$ 
 
 
 
 
 
 
 
 
 
 
 
 
 
23 
 
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 (Fla. Bar 
CLE). 
 
Entries on Summary are to be taken from totals on Schedules A, B, C, D, and E. 
 
The Summary and Schedules A, B, C, D and E are to constitute the full accounting. 
Every transaction occurring during the accounting period should be reflected on the 
Schedules. 
 
All purchases and sales, all adjustments to the inventory or carrying value of any asset, 
and any other changes in the assets (such as stock splits) should be described on Schedule D. 
 
The amount in the “Total” column for Item VI must agree with the total inventory or 
adjusted carrying value of all assets on hand at the close of the accounting period on 
Schedule E. 
24 
 
 
                                   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 Uniform 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. 
25 
 
 
                                   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 Uniform 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. 
26 
 
 
                                   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 Uniform 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. 
27 
 
 
                                   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. 
28 
 
 
                                   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 accordance with any appropriate entries on Schedule D. 
 
Current market values for any assets that are known to be different from the inventory 
or carrying values as of the close of the accounting period should be shown in the column 
marked “Current Value.” The total inventory or adjusted carrying value (not Current Value) 
must agree with the Total for Item VI on Summary. 
29 
 
 
 
 
RULE 5.360. ELECTIVE SHARE 
 
(a) – (e)  [No Change] 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1984 Revision – 2005 Revision  [No Change] 
 
2010 Revision: 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. InventoryInventories and accountings; public records 
exemptions. 
 
Rule References 
 
30 
 
[No Change] 
 
 
 
RULE 5.405. PROCEEDINGS TO DETERMINE PROTECTED 
HOMESTEAD REAL PROPERTY 
 
(a) – (c)  [No Change] 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1984 Revision – 2007 Revision  [No Change] 
 
2010 Revision: Committee notes revised. 
 
Constitutional Reference 
 
[No Change] 
 
Statutory References 
 
§ 731.104, Fla. Stat. Verification of documents. 
§ 731.201(3133), Fla. Stat. General definitions. 
§ 732.401, Fla. Stat. Descent of homestead. 
§ 732.4015, Fla. Stat. Devise of homestead. 
§ 733.607, Fla. Stat. Possession of estate. 
§ 733.608, Fla. Stat. General power of the personal representative. 
 
Rule References 
 
[No Change] 
 
 
31 
 
 
RULE 5.406. PROCEEDINGS TO DETERMINE EXEMPT 
PROPERTY 
 
(a) – (b)  [No Change] 
 
(c) 
 Order. The court shall determine each item of exempt property and its 
value, if necessary to determine its exempt status, and order the surrender of 
that property to the persons entitled to it. 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1984 Revision – 2003 Revision  [No Change] 
 
2010 Revision: Subdivision (c) amended to limit the instances in which the 
value of the property claimed as exempt needs to be stated in the order. 
 
Statutory References 
 
[No Change] 
 
Rule References 
 
[No Change] 
 
 
 
RULE 5.440. PROCEEDINGS FOR REMOVAL OF PERSONAL 
REPRESENTATIVE 
 
(a) – (d)  [No Change] 
 
Committee Notes 
32 
 
 
[No Change] 
 
Rule History 
 
1980 Revision – 2007 Revision  [No Change] 
 
2010 Revision: Editorial change in title to clarify scope of rule. 
 
Statutory References 
 
[No Change] 
 
Rule References 
 
[No Change] 
 
 
 
RULE 5.470. ANCILLARY ADMINISTRATION 
 
(a) – (c)  [No Change] 
 
Committee Notes 
 
Rule History 
 
1975 Revision – 2005 Revision  [No Change] 
 
2010 Revision: Committee notes revised. 
 
Statutory References 
 
[No Change] 
 
Rule References 
 
33 
 
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. 5.475 Ancillary administration, short form. 
Fed. R. Civ. P. 44(a) Proof ofProving an official record. 
 
 
 
RULE 5.496. FORM AND MANNER OF OBJECTING TO CLAIM 
 
(a) 
 [No Change] 
 
(b) Service. A personal representative or other interested person who files an 
objection to the claim shall serve a copy of the objection on the claimant within 
10 days after the filing of the objection. The objection shall include a certificate 
of service. 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. Any 
objection shall include a certificate of service. 
 
(c) 
 [No Change] 
 
Committee Notes 
 
[No Change] 
 
Rule History 
 
1992 Revision – 2007 Revision  [No Change] 
 
2010 Revision: Subdivision (b) amended to delete the requirement to serve a 
34 
 
copy of an objection to a claim within 10 days, and to clarify the requirement to 
include a certificate of service. 
 
Statutory References 
 
[No Change] 
 
Rule References 
 
[No Change] 
 
 
 
RULE 5.696. ANNUAL ACCOUNTING 
 
(a) 
 [No Change] 
 
(b) Substantiating Papers. Unless otherwise ordered by the court, the 
guardian need not file the papers substantiating the annual accounting. Upon 
reasonable written request, the guardian of the property shall make the 
substantiating papers available for examination to persons entitled to receive or 
inspect the annual accounting. Substantiating papers need not be filed with the 
court unless so ordered. 
 
(c) 
 [No Change] 
 
Committee Notes 
 
Rule History 
 
1991 Revision – 1992 Revision  [No Change] 
 
2010 Revision: Editorial change in (b) to delete redundant language. 
 
Statutory References 
 
[No Change] 
35 
 
 
Rule References 
 
[No Change] 
 
 
 
RULE 5.710. 
REPORTS OF PUBLIC GUARDIAN 
 
The public guardian, as the guardian of a ward, shall file: 
 
(a) – (d)  [No Change] 
 
(e) 
 a report of an independent audit by a qualified certified public accountant, 
fileto be filed with the Statewide Public Guardianship Office every 2 years. 
 
Committee Notes 
 
Rule History 
 
1987 Revision – 2007 Revision  [No Change] 
 
2010 Revision: Editorial change in (e). 
 
Statutory Reference 
 
[No Change] 
 
Rule Reference 
 
[No Change] 
 
 
 
RULE 5.725. EMERGENCY COURT MONITOR 
 
(a) – (b)  [No Change] 
36 
 
 
(c) 
 Duration of Authority. The authority of a monitor appointed under this 
section expires 60 days after the date of appointment or upon a finding of no 
probable cause, whichever occurs first. The court may enter an order extending 
the authority of the monitor for an additional 30 days upon a showing that an 
emergency condition still exists. 
 
(d) - (f)  [No Change] 
 
Committee Notes 
 
Rule History 
 
2006 Revision – 2008 Revision  [No Change] 
 
2010 Revision: Editorial change in (c). 
 
Statutory references 
 
[No Change]