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Florida Statute 733.707 | Lawyer Caselaw & Research
F.S. 733.707 Case Law from Google Scholar
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The 2023 Florida Statutes (including Special Session C)

Title XLII
ESTATES AND TRUSTS
Chapter 733
PROBATE CODE: ADMINISTRATION OF ESTATES
View Entire Chapter
F.S. 733.707
733.707 Order of payment of expenses and obligations.
(1) The personal representative shall pay the expenses of the administration and obligations of the decedent’s estate in the following order:
(a) Class 1.Costs, expenses of administration, and compensation of personal representatives and their attorneys fees and attorneys fees awarded under s. 733.106(3).
(b) Class 2.Reasonable funeral, interment, and grave marker expenses, whether paid by a guardian, the personal representative, or any other person, not to exceed the aggregate of $6,000.
(c) Class 3.Debts and taxes with preference under federal law, claims pursuant to ss. 409.9101 and 414.28, and claims in favor of the state for unpaid court costs, fees, or fines.
(d) Class 4.Reasonable and necessary medical and hospital expenses of the last 60 days of the last illness of the decedent, including compensation of persons attending the decedent.
(e) Class 5.Family allowance.
(f) Class 6.Arrearage from court-ordered child support.
(g) Class 7.Debts acquired after death by the continuation of the decedent’s business, in accordance with s. 733.612(22), but only to the extent of the assets of that business.
(h) Class 8.All other claims, including those founded on judgments or decrees rendered against the decedent during the decedent’s lifetime, and any excess over the sums allowed in paragraphs (b) and (d).
(2) After paying any preceding class, if the estate is insufficient to pay all of the next succeeding class, the creditors of the latter class shall be paid ratably in proportion to their respective claims.
(3) Any portion of a trust with respect to which a decedent who is the grantor has at the decedent’s death a right of revocation, as defined in paragraph (e), either alone or in conjunction with any other person, is liable for the expenses of the administration and obligations of the decedent’s estate to the extent the decedent’s estate is insufficient to pay them as provided in ss. 733.607(2) and 736.05053.
(a) For purposes of this subsection, any trusts established as part of, and all payments from, either an employee annuity described in s. 403 of the Internal Revenue Code of 1986, as amended, an Individual Retirement Account, as described in s. 408 of the Internal Revenue Code of 1986, as amended, a Keogh (HR-10) Plan, or a retirement or other plan established by a corporation which is qualified under s. 401 of the Internal Revenue Code of 1986, as amended, shall not be considered a trust over which the decedent has a right of revocation.
(b) For purposes of this subsection, any trust described in s. 664 of the Internal Revenue Code of 1986, as amended, shall not be considered a trust over which the decedent has a right of revocation.
(c) This subsection shall not impair any rights an individual has under a qualified domestic relations order as that term is defined in s. 414(p) of the Internal Revenue Code of 1986, as amended.
(d) For purposes of this subsection, property held or received by a trust to the extent that the property would not have been subject to claims against the decedent’s estate if it had been paid directly to a trust created under the decedent’s will or other than to the decedent’s estate, or assets received from any trust other than a trust described in this subsection, shall not be deemed assets of the trust available to the decedent’s estate.
(e) For purposes of this subsection, a “right of revocation” is a power retained by the decedent, held in any capacity, to:
1. Amend or revoke the trust and revest the principal of the trust in the decedent; or
2. Withdraw or appoint the principal of the trust to or for the decedent’s benefit.
History.s. 1, ch. 74-106; s. 86, ch. 75-220; s. 35, ch. 77-87; s. 7, ch. 85-79; s. 69, ch. 87-226; s. 20, ch. 93-208; s. 11, ch. 93-257; s. 10, ch. 95-401; s. 1018, ch. 97-102; s. 3, ch. 97-240; s. 150, ch. 2001-226; s. 2, ch. 2010-122; s. 17, ch. 2012-100.
Note.Created from former s. 733.20.

F.S. 733.707 on Google Scholar

F.S. 733.707 on Casetext

Amendments to 733.707


Arrestable Offenses / Crimes under Fla. Stat. 733.707
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 733.707.



Annotations, Discussions, Cases:

Cases from cite.case.law:

RAYMOND LOUBIER IRREVOCABLE TRUST, A. v. LOUBIER,, 858 F.3d 719 (2d Cir. 2017)

. . . the statute states: "[t]his section does not preclude a direct action against a trust described in § 733.707 . . .

In AMENDMENTS TO FLORIDA PROBATE RULES, 181 So. 3d 480 (Fla. 2015)

. . . section 733.2123, Florida Statutes: (1) — (2) [No Change] (3) a trustee of any trust described in section 733.707 . . .

Dr. G. STONE, v. STONE, 157 So. 3d 295 (Fla. Dist. Ct. App. 2014)

. . . the purposes of subsection (1), the term: (a) “Owner” includes the grantor of a trust described in s. 733.707 . . . conjunction with another person, does not possess a right of revocation as that term is defined in s. 733.707 . . .

M. GEEZIL, v. SAVAGE J. Jr. Co- B., 127 So. 3d 867 (Fla. Dist. Ct. App. 2013)

. . . Florida Statutes (2007), as well as the order of the payment of expenses and obligations under section 733.707 . . . See § 733.707. From the discussion at oral argument, we know that the claim has not yet been paid. . . . under section 733.805 as well as the order of the payment of expenses and obligations under section 733.707 . . . See § 733.707, Fla. . . .

In AMENDMENTS TO FLORIDA PROBATE RULES, 131 So. 3d 717 (Fla. 2013)

. . . decedent’s surviving spouse; (2) all beneficiaries; (3) a trustee of any trust described in section 733.707 . . .

AMP SERVICES LIMITED, v. WALANPATRIAS FOUNDATION,, 73 So. 3d 346 (Fla. Dist. Ct. App. 2011)

. . . claim by the plaintiffs against the Foundation and its trustees pursuant to sections 733.607(2) and 733.707 . . . , AMP and Thomas Myers sought statutory contribution to the estate pursuant to sections 733.607 and 733.707 . . . Because there is no “enforceable claim” against the defendants under sections 733.607(2) and 733.707( . . . amount the personal representative certifies in writing to be required to satisfy such insufficiency. 733.707 . . . amount the personal representative certifies in writing to be required to satisfy the insufficiency. 733.707 . . .

S. LEHMAN S. P. A. v. LUCOM,, 78 So. 3d 592 (Fla. Dist. Ct. App. 2011)

. . . See § 733.707, Fla. Stat. (2010). . . .

LAURITSEN, v. WALLACE,, 67 So. 3d 285 (Fla. Dist. Ct. App. 2011)

. . . Section 733.707(1) provides that “[t]he personal representative shall pay the expenses of the administration . . . decedent during the decedent's lifetime, and any excess over the sums allowed in paragraphs (b) and (d). § 733.707 . . .

COPELAND, F. v. R. BUSWELL, 20 So. 3d 867 (Fla. Dist. Ct. App. 2009)

. . . scheme establishing the order of priority for payment of claims in probate is set forth in section 733.707 . . . Under section 733.707, Tampa General’s claim for medical expenses would be designated as a class 4 claim . . . See § 733.707(l)(a)-(d). In this case, by virtue of Mr. . . . and class 2 claims for funeral expenses, in contravention of the priorities established in section 733.707 . . . money to the estate that would circumvent the statutory priority of creditors set forth in section 733.707 . . .

B. WHEELER, v. POWERS,, 972 So. 2d 285 (Fla. Dist. Ct. App. 2008)

. . . decedent’s estate, or any claims described in s. 733.702(1), the trustee of a trust described in s. 733.707 . . .

In AMENDMENTS TO THE FLORIDA PROBATE RULES, 964 So. 2d 140 (Fla. 2007)

. . . decedent’s surviving spouse; (2) all beneficiaries; (3) a trustee of any trust described in section 733.707 . . .

F. HAYES, Jr. v. GUARDIANSHIP OF E. THOMPSON,, 952 So. 2d 498 (Fla. 2006)

. . . decedent’s estate, or any claims described in s. 733.702(1), the trustee of a trust described in s. 733.707 . . .

CARVEL, v. GODLEY, Co- Co- G., 939 So. 2d 204 (Fla. Dist. Ct. App. 2006)

. . . Section 733.707(3), Florida Statutes, mandates payment of estate expenses by a revocable trust when the . . . states “the personal representative is entitled to payment from the trustee of a trust described in s. 733.707 . . .

KOILE, v. STATE, 934 So. 2d 1226 (Fla. 2006)

. . . See § 733.707(1)(b), Fla. . . .

In AMENDMENTS TO THE FLORIDA PROBATE RULES TWO YEAR CYCLE, 912 So. 2d 1178 (Fla. 2005)

. . . decedent’s surviving spouse; (2) all beneficiaries; (3) a trustee of any trust described in section 733.707 . . .

P. ARZUMAN, a k a P. v. ESTATE OF BIN, 879 So. 2d 675 (Fla. Dist. Ct. App. 2004)

. . . the petition, finding that if claimant obtained a judgment, it would be a class 8 claim under section 733.707 . . .

In GUARDIANSHIP OF GNEISER. D. v. P. A., 873 So. 2d 573 (Fla. Dist. Ct. App. 2004)

. . . Section 733.707(3) provides, in pertinent part: Any portion of a trust with respect to which a decedent . . . Section 733.707(3) references section 733.607(2). . . . Section 733.707(3) is in turn referenced by section 737.3054(1), which provides: A trustee of a trust . . . described in s. 733.707(3) shall pay to the personal representative of a grantor’s estate any amounts . . . (3) as provided in ss. 733.607(2), 733.707(3), and 737.3054(1). . . .

BECKLUND, v. M. FLEMING, J., 869 So. 2d 1 (Fla. Dist. Ct. App. 2003)

. . . Likewise, the Trust was protected from any liability it may have had under sections 733.607(2) and 733.707 . . . similar to the version of section 733.707(3) in effect on the date of the decedent’s death); Tobin v . . . requirements of s. 733.212 have not been discharged, then every trustee of a trust described in s. 733.707 . . . have proceeded on the assumption that the Trust is a revocable trust of the type described in section 733.707 . . . to maintain a direct action against that decedent's revocable trust for payment pursuant to section 733.707 . . .

M. SHUCK, v. BANK OF AMERICA, N. A. L. L. u a d, 862 So. 2d 20 (Fla. Dist. Ct. App. 2003)

. . . At the time of the decedent’s death in May 2001, the pertinent statute, section 733.707(3), Florida Statutes . . . some manner qualifying or limiting that prejudice so as to permit [the widow] to seek relief under § 733.707 . . . clear that the widow’s ability to seek relief against the decedent’s revocable trust under section 733.707 . . . Although the issue is not now ripe for adjudication, there is reason to doubt that section 733.707(3) . . . The trust's liability under section 733.707(3) to pay the expenses of administration and enforceable . . .

AMENDMENTS TO THE FLORIDA PROBATE RULES, 848 So. 2d 1069 (Fla. 2003)

. . . decedent’s surviving spouse; (2) all beneficiaries; (3) a trustee of any trust described in section 733.707 . . .

JAMES, v. JAMES,, 843 So. 2d 304 (Fla. Dist. Ct. App. 2003)

. . . the purposes of subsection (1), the term: (a) 'Owner' includes the grantor of a trust described in s. 733.707 . . .

In ESTATE OF C. TENSFELDT, v. M. v. M., 839 So. 2d 720 (Fla. Dist. Ct. App. 2003)

. . . describe their claim as a creditor’s claim that would take precedence over the elective share, see § 733.707 . . .

C. THOMPSON, C. v. K. HODSON, M. D. K. M. D. P. A. K. M. D. v. C. C. K. M. D. v., 825 So. 2d 941 (Fla. Dist. Ct. App. 2002)

. . . below, that the judgment for fees and costs represents a Class I claim against the estate under section 733.707 . . .

CHASE MANHATTAN BANK, USA, N. A. v. ESTATE OF PATRICIA SILVEIRA,, 815 So. 2d 770 (Fla. Dist. Ct. App. 2002)

. . . Section 733.707, Florida Statutes (1999), provides: (1) The personal representative shall pay the expenses . . .

AMENDMENTS TO THE FLORIDA PROBATE RULES, 824 So. 2d 849 (Fla. 2002)

. . . beneficiaries whe-have not been barred by law; and (3) thea trustee of any trust described in section 733.707 . . .

In ESTATE OF K. READ, K. K. K. v. A. D. K. PROPERTIES, a, 766 So. 2d 393 (Fla. Dist. Ct. App. 2000)

. . . Section 733.707(3), Florida Statutes (1997), provides: Any portion of a trust with respect to which a . . . creditors to the extent the decedent’s estate is insufficient to pay them as provided in s. 733.607(2). § 733.707 . . . Read and to seek relief under section 733.707 for such enforceable claims as it may have or later obtain . . .

In ESTATE OF WIGGINS, a v. W., 729 So. 2d 523 (Fla. Dist. Ct. App. 1999)

. . . IRMH, a Class 4 medical creditor, under section 733.707(l)(d), filed this appeal, challenging the trial . . . The $10,000 awarded to the estate was distributed pursuant to the Florida Probate Code, section 733.707 . . .

TOBIN, v. E. DAMIAN, Jr. A., 723 So. 2d 396 (Fla. Dist. Ct. App. 1999)

. . . Appellant argues that section 733.707(3), Florida Statutes (1995), provides a cause of action against . . . Section 733.707(3) provides, Any portion of a trust with respect to which a decedent who is the grantor . . . direct action against the Trust for the tort claims asserted in the second amended complaint; section 733.707 . . . this court found case law or precedent defining the term “enforceable claim” as provided in section 733.707 . . . action her claim for an accounting and distribution under the Trust and to seek relief under section 733.707 . . .

TEAGUE, v. ESTATE OF D. HOSKINS,, 709 So. 2d 1373 (Fla. 1998)

. . . Such fees, in my opinion, are a Class 8, not Class 1, priority under section 733.707, Florida Statutes . . . According to subsection 733.707(l)(a), Class 1 priorities embrace “[c]osts, expenses of administration . . . In other words, section 733.707 accords special priority to the payment of costs and expenses that facilitate . . . See § 733.707(l)(a), Fla. Stat. (1995). . . . See § 733.707(1), Fla. Stat. (1995). . . . The trial court ruled that Teague’s attorney’s fees were a Class 8 priority under section 733.707, Florida . . . in which the expenses of administration and obligations of an estate are paid is set out in section 733.707 . . . Certainly section 733.707(1) does not specifically exclude claims for attorney’s fees awarded against . . . Under the statute, Class 8 obligations include “all other claims.” § 733.707(l)(h), Fla. . . . Finally, the plain language of the statute also classifies “costs” as a Class 1 priority. § 733.707(l . . .

BANK, NATURE COAST, v. GUARDIANSHIP OF NICHOLS,, 701 So. 2d 107 (Fla. Dist. Ct. App. 1997)

. . . of the estate, or any claims described in Sec. 733.702(1), the trustee of a trust described in Sec. 733.707 . . .

TEAGUE, v. ESTATE OF D. HOSKINS,, 684 So. 2d 293 (Fla. Dist. Ct. App. 1996)

. . . THE LAW Section 733.707, Florida Statutes (1995) states: Order of payment of expenses and obligations . . . the decedent during his lifetime, and any excess over the sums allowed in paragraphs (b) and (d). § 733.707 . . . of paragraph 733.707(l)(a). . . . The language in paragraph 733.707(l)(h) regarding "Class 8” expenses was previously located under "Class . . . See § 733.707(1), Fla. Stat. (1993). . Subsection 731.201(4) took effect January 1, 1976. . . .

VIA, v. PUTNAM,, 656 So. 2d 460 (Fla. 1995)

. . . beneficiaries under the mutual wills of their parents, should not be given creditor status under section 733.707 . . . beneficiaries under said will” and that the claims of the children “are class 7 obligations pursuant to § 733.707 . . . contract between the decedent and their mother and that they deserve creditor status under section 733.707 . . . This class is denominated class 8 in the current statute. § 733.707, Fla.Stat. (1993). . . .

PUTNAM, v. VIA, R., 638 So. 2d 981 (Fla. Dist. Ct. App. 1994)

. . . most significant holding was that the claims of the appellees were class 7 obligations under section 733.707 . . . Under the current statute the class is numbered Class 8. § 733.707, Fla.Stat. (1993). . . .

In ESTATE OF VERNON, H. BAILEY, v. CAPITAL BANK, a, 637 So. 2d 365 (Fla. Dist. Ct. App. 1994)

. . . Class 7 claims refers to those claims filed pursuant to section 733.707, Florida Statutes (1991), which . . .

UNIVERSITY OF MIAMI, v. SOSA,, 629 So. 2d 172 (Fla. Dist. Ct. App. 1993)

. . . the claim of JMH from assets not administered in accordance with the applicable probate statutes, § 733.707 . . .

T. CARLTON, Sr. S. C. v. B. CARLTON R. T. Jr., 578 So. 2d 820 (Fla. Dist. Ct. App. 1991)

. . . See § 733.707(2), Fla.Stat. (1989). . . .

NAHAR, v. A- NAHAR,, 576 So. 2d 862 (Fla. Dist. Ct. App. 1991)

. . . The appellees argue that they are “creditors” pursuant to section 733.707(2), Florida Statutes (1989) . . . On the other hand, as the appellants correctly argue, pursuant to section 733.707(2), disbursements to . . .

C. TILLMAN, L. v. SMITH,, 533 So. 2d 928 (Fla. Dist. Ct. App. 1988)

. . . services which benefitted the estate are entitled to a Class 1 rather than Class 7 priority under section 733.707 . . .

In ESTATE OF A. WAGNER. T. LYMAN R. v. FOLAN,, 423 So. 2d 400 (Fla. Dist. Ct. App. 1982)

. . . Clause FIRST for the payment of debts and funeral expenses does not constitute a bequest because section 733.707 . . .

MARCUS, P. v. O. DeWITT,, 534 F. Supp. 55 (M.D. Fla. 1981)

. . . . § 733.707(1)(a). . . .

V. BALDWIN, I. v. LEWIS,, 397 So. 2d 985 (Fla. Dist. Ct. App. 1981)

. . . left to be performed is to determine the relative priority of creditors’ claims pursuant to Section 733.707 . . .

In ESTATE GRILLO,, 393 So. 2d 578 (Fla. Dist. Ct. App. 1981)

. . . filed a motion in the probate division to have the judgment considered a Class 1 priority under Section 733.707 . . . appeal that GMC’s cost judgment is not an obligation of the estate of Class 1 priority under Section 733.707 . . . Section 733.707, Florida Statutes (1979), provides in part: 733.707 Order of payment of expenses and . . . Section 733.20(1 )(a), Florida Statutes (1973), is identical to that of Class 1 contained within Section 733.707 . . .

In ESTATE J. GRANGER,, 391 So. 2d 311 (Fla. Dist. Ct. App. 1980)

. . . asserts error in the trial court’s determination as to the priorities of claims pursuant to Section 733.707 . . .

In ESTATE G. LUNGA, S. KORSCHUN, H. J. v. A. KOPPEN, G., 360 So. 2d 109 (Fla. Dist. Ct. App. 1978)

. . . Moreover, Section 733.707, Florida Statutes (1977), providing for the order of payment of expenses and . . .