Florida Fiduciary Update

As we move into summer, Antonio Romano, Partner and Co-Chair of Comiter Singer’s Probate Administration Department, shares several recent Florida trust and estate developments worth noting for fiduciaries, institutions, and individuals involved in estate administration. His practice focuses on complex trust, estate, and fiduciary litigation and administration throughout Florida, including matters involving corporate fiduciaries, trustees, personal representatives, and beneficiaries. Here are a few on our radar:

Florida Court Reminds Trustees: Bank Statements Are Not Enough for Trust Accountings

As we continue tracking notable developments in Florida trust administration, one recent decision remains particularly important for corporate fiduciaries and merits reminder and attention. Last November, in Revah v. Revah (Fla. 4th DCA 2025), Florida’s Fourth District Court of Appeal issued an important reminder for all trustees: bank statements, transaction logs, and document dumps do not satisfy Florida’s statutory trust accounting requirements. The court discussed how a trustee’s failure to provide annual accountings statutorily-compliant with Fla. Stat. § 736.08135 is a breach of fiduciary duty — and that the burden of proving compliance rests with the trustee.

Practically speaking, this decision serves as an important reminder for fiduciaries to revisit existing accounting procedures and disclosure practices. Institutions relying primarily on periodic statements, informal reporting, and/or beneficiary consents in lieu of formal accountings may wish to evaluate whether those processes remain sufficient under current Florida law. As always, there is no one-size-fits-all answer here, and the right approach will depend on the specific facts and documents governing each trust relationship.

Although the decision was issued several months ago, its practical implications remain highly relevant for trustees, family offices, and corporate fiduciaries administering Florida trusts.

Heads Up: Florida’s 2026 Estate Law Changes Just Made It More Expensive to Get in a Personal Representative’s Way

Also worth noting as we head into summer — a Bill that takes effect July 1, 2026, and brings several changes to Florida’s estate administration landscape.

The legislation creates Fla. Stat. § 733.6125, which provides that in any proceeding where a personal representative is forced to go to court to enforce their authority, the prevailing personal representative is entitled to an award of taxable costs and attorney fees. Perhaps more significantly, the court is authorized to direct payment of those fees and costs from any person whose action or inaction necessitated the enforcement proceeding — not just from the estate itself. That judgment can also be satisfied from other property.

In plain terms, this means that beneficiaries, heirs, or other interested persons who obstruct or interfere with a personal representative’s lawful administration of an estate may now find themselves on the hook for the costs of the resulting litigation. This is a meaningful shift that could significantly affect the calculus for anyone considering whether to challenge or interfere with a personal representative’s authority under Fla. Stat. § 733.612.

Additionally, the new law adds attorney involvement in enforcement proceedings to the list of extraordinary services for which counsel may seek additional compensation under Fla. Stat. § 733.6171, further reinforcing that these proceedings carry real financial consequences for those who necessitate them.

For corporate fiduciaries and personal representatives alike, this is a development worth knowing and understanding before it takes effect.

Be Careful If You Served the Doorman: Florida’s Strict Service Requirements

While we are on the topic of technical compliance, here is another area where cutting corners can have serious consequences. Florida courts require strict compliance with statutes governing service of process and notice — and that standard applies with equal force in trust and estate proceedings.

Leaving papers with a building employee or apartment doorman in a lobby may not constitute valid service, even if the intended recipient lives in the building. For corporate fiduciaries operating in South Florida and other urban markets where high-rise living is common, this is more than a technicality. Defective service in a trust or estate proceeding can have significant consequences, including challenges to the validity of proceedings, expired deadlines, and exposure that could otherwise have been avoided.

As with the accounting and enforcement issues discussed above, the takeaway is the same — technical compliance matters. Small procedural missteps can create significant substantive consequences in fiduciary administration and litigation.

If you would like to discuss how these developments may affect your institution, fiduciary practices, or pending administrations, we would be happy to connect.

This communication is for informational purposes only and does not constitute legal advice. Please consult qualified legal counsel regarding your specific circumstances.