When the person who created a revocable trust (the settlor) dies, the trust usually becomes irrevocable and the successor trustee takes over. Trust administration normally happens without a court case, but it follows a set of legal steps: notices to the court and beneficiaries, gathering and protecting assets, paying expenses, taxes, and any estate debts the trust must cover, regular accountings, and distribution under the trust’s terms.
For the trustee’s legal duties in detail, see what a successor trustee must do. This page walks through the process.
The process, step by step
- Read the trust and every amendment, and confirm who the successor trustee is and whether co-trustees must act together.
- File a notice of trust with the court in the county where the settlor lived (§ 736.05055). See notice of trust.
- Notify the qualified beneficiaries within 60 days: that the trust exists, who the settlor and trustee are, and their rights to a copy of the trust and to accountings (§ 736.0813).
- Take control of trust assets. Obtain a tax identification number for the trust, retitle accounts to the trustee, and keep property insured. Banks and title companies can rely on a certification of trust instead of the full document (§ 736.1017).
- Value the assets as of the date of death and keep records; the values matter for accountings, tax returns, and income-tax basis.
- Coordinate with any probate estate. Assets left outside the trust may need probate. The trust is liable for the estate’s expenses and debts the probate estate cannot pay (§ 733.707(3), § 736.05053).
- Review the home. If the settlor was survived by a spouse or a minor child, Florida’s homestead restrictions apply to a home in a revocable trust (§ 732.4015). See homestead after death.
- Pay expenses and file tax returns, including the settlor’s final income tax return and the trust’s own returns, and any estate tax return that is required.
- Account to beneficiaries at least annually, and at the end, with a plan of distribution (§ 736.0813, § 736.08135). A properly delivered accounting with a limitation notice starts a short period for beneficiaries to raise claims (§ 736.1008).
- Distribute. When the trust ends, the trustee distributes promptly, keeping a reasonable reserve for debts, expenses, and taxes (§ 736.0817). Many trusts continue for some beneficiaries, for example for children until a certain age.
How trust administration differs from probate
| Trust administration | Probate (formal administration) | |
|---|---|---|
| Court involvement | Usually none, beyond the notice of trust | The court appoints and discharges the personal representative |
| Public record | The trust document is not filed | Will, petitions, and orders are court records |
| Creditor process | No notice-to-creditors procedure of its own; estate creditors are addressed through the probate estate (§ 736.05053) | Published and served notice to creditors |
| Who acts | Successor trustee named in the trust | Court-appointed personal representative |
Fees
A trustee is entitled to reasonable compensation. Florida has no mandatory attorney fee for trust administration. An attorney who intends to charge under the statute’s presumed-reasonable schedule for the initial administration must give the trustee written disclosures, including that the fee is negotiable and that the trustee need not hire the attorney who prepared the trust (§ 736.1007). See probate fees and costs.
What changes the work
- Whether the trust was fully funded, or a probate estate is also needed
- Whether there are estate debts the probate estate cannot cover
- Whether the trust holds a homestead, a business, or real estate in other states
- Whether the trust continues for some beneficiaries, or ends at the settlor’s death
- Disagreements among beneficiaries, or a trustee who is also a beneficiary
An example
A widow’s revocable trust holds her Orange County condominium and an investment account; her daughter is successor trustee for herself and her brother. The daughter files the notice of trust, sends her brother the 60-day notice and a copy of the trust, obtains a tax ID, and moves the account into the trust’s name. She sells the condominium with a certification of trust, pays the final bills and taxes, and keeps a reserve until the final tax return is filed. She then sends a final accounting with a plan of distribution and distributes the rest equally.
Common mistakes
- Treating trust assets as the trustee’s own, or distributing unequally without authority (§ 736.0802)
- Missing the 60-day notice or the notice of trust
- Distributing everything before estate debts and taxes are known
- Never giving accountings
- Overlooking assets outside the trust that need probate
What to gather
- The trust and every amendment, and the pour-over will
- Certified death certificates
- Statements and deeds for every trust asset, and any assets outside the trust
- Names and addresses of the beneficiaries
- The settlor’s recent income tax returns and known debts
Next step
If you are a successor trustee, calendar the 60-day beneficiary notice and file the notice of trust first. Then list every asset and how it is titled, to see whether a probate estate is also needed.
Related guidance
- What duties does a successor trustee have?
- Are trust beneficiaries entitled to an accounting?
- Can creditors reach a trust after death?
- Does a trust avoid probate?
- Revocable living trusts
Sources: Florida Statutes § 732.4015, § 733.707, § 736.05053, § 736.05055, § 736.0802, § 736.0813, § 736.08135, § 736.0817, § 736.1007, § 736.1008, and § 736.1017 (2026). Checked on October 23, 2026.