Trust administration is the private, non-court-supervised process of settling a trust after the person who created it dies, governed by the Florida Trust Code. It runs on the trustee’s shoulders. No judge directs the steps and no court imposes a timeline. A successor trustee who has never served before becomes responsible for notifying beneficiaries, marshaling assets, paying the settlor’s debts and taxes, and distributing what remains, all under fiduciary duties that carry personal liability. David Shulman is Board Certified by the Florida Bar in Wills, Trusts and Estates and holds an LL.M. in Estate Planning. Fewer than one percent of Florida lawyers eligible to practice hold this certification: 271 of 97,551 as of September 2026.

What Is Trust Administration in Florida?

Trust administration is what happens to a revocable or irrevocable trust after the settlor’s death. Unlike probate, it is not a court proceeding. The successor trustee administers the trust privately, following the trust document and the Florida Trust Code. The work is real even though no judge oversees it: the trustee must identify and value trust assets, give the required notices to beneficiaries, settle the settlor’s final debts and taxes, and distribute the remainder. Because no court sets deadlines or approves steps, a trustee who assumes the process is automatic, or that “doing your best” is a defense, can incur personal liability for getting it wrong.

What Happens to a Revocable Trust When the Settlor Dies?

During life, a revocable living trust can be changed or revoked at any time, and the settlor usually serves as their own trustee. At death, the trust becomes irrevocable and the named successor trustee steps in. That trustee must locate the trust document, confirm which assets were actually titled in the trust, and begin administration. Florida law requires the trustee of a formerly revocable trust to file a Notice of Trust with the court in the county where the settlor was domiciled, a filing that ties the trust into the probate creditor process. Separately, the trustee must notify the qualified beneficiaries of the trust and their rights under the Florida Trust Code. Assets that were never retitled into the trust may still require probate. The trust controls only what it holds.

What Are a Trustee’s Duties Under Florida Law?

A trustee administering a Florida trust operates under the Florida Trust Code, which imposes a detailed set of fiduciary duties: prudent investor obligations, duty to inform and account, duty of loyalty, and duty of impartiality among beneficiaries. Unlike a personal representative, a trustee’s responsibilities begin immediately at the settlor’s death. There is no court to supervise and no default process to follow. The trustee must send required notices to beneficiaries, marshal trust assets, manage investments appropriately, prepare annual accountings, and make distributions according to the trust document. “Doing your best” is not a defense if something goes wrong. Trustees who are uncertain about their obligations should engage counsel before taking action.

What Rights Do Trust Beneficiaries Have in Florida?

Beneficiaries of a Florida trust have legally enforceable rights, not just a passive interest in receiving distributions. Under the Florida Trust Code, beneficiaries are entitled to notice of the trust’s existence, a copy of the trust upon request, annual accountings, and relevant information about trust assets and liabilities. If a trustee fails to account, makes improper distributions, commingles assets, or otherwise breaches their fiduciary duty, beneficiaries have the right to petition the court for relief, compel an accounting, surcharge the trustee, or seek removal. These rights exist regardless of whether the trustee is a professional institution or a family member. Knowing them and acting on them is the difference between protecting your inheritance and losing it.

Trust Accountings and Required Notices

The Florida Trust Code imposes a duty to keep beneficiaries reasonably informed. After the trust becomes irrevocable, the trustee must notify the qualified beneficiaries of the trust’s existence, the trustee’s identity, and their right to request a copy of the trust and to receive accountings. A trust accounting must show assets, liabilities, receipts, disbursements, and the trustee’s compensation in adequate detail. Skipping or delaying accountings is one of the most common ways a trustee creates liability, and one of the most common reasons beneficiaries end up in court. A properly issued accounting also starts the limitations clock that can ultimately bar a beneficiary’s claims against the trustee.

When Does a Trust Also Involve Probate?

Many estates involve both processes simultaneously. A person may have had a revocable trust that held most assets but also owned a bank account in their individual name or forgot to retitle property. The individually held assets go through probate; the trust assets go through trust administration. The personal representative and trustee may be the same person or different people. When both processes run in parallel, coordination matters: creditor claims against the probate estate may affect trust distributions, and tax obligations may span both. Handling probate and trust administration under one firm avoids the coordination problems that arise when separate attorneys manage each process without communicating.

Final Distribution and Closing a Trust

Before making final distributions, a prudent trustee confirms that all debts, expenses, and taxes are paid or reserved for, and obtains receipts and releases from the beneficiaries. Distributing before the creditor and tax picture is settled can leave the trustee personally exposed for amounts that should have been held back. A trustee is generally entitled to withhold a reasonable reserve for final expenses and contingencies before closing. Done correctly, trust administration ends quietly: assets pass to the beneficiaries, the trustee documents the closing, and the trust terminates without a court ever being involved.

For the probate side of a death, including summary and formal administration and the homestead order, see the Florida probate guides. Our trust vs. will and moving to Florida guides cover when a trust is the right tool and what happens to an out-of-state trust.

Reviewed by David A. Shulman, Florida Bar Board Certified in Wills, Trusts and Estates. Last reviewed July 20, 2026.