Florida Statute 733.707 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XLII
ESTATES AND TRUSTS

Chapter 733
PROBATE CODE: ADMINISTRATION OF ESTATES

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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 Citing Statute 733.707

Total Results: 20

Grant, Grant v. Kunke Pr

Court: Fla. Dist. Ct. App. | Date Filed: 2024-11-13T00:00:00-08:00

Snippet: statutorily received priority status for payment. See § 733.707. Specifically, they argue that they were "…Class 4 Last Care Givers" under subsection 733.707(1)(d), which provides for the payment of "…as a "Class 8" claim under subsection 733.707(1)(h). 5 1029

In Re: Amendments to Florida Probate Rules

Court: Fla. | Date Filed: 2024-07-03T00:00:00-07:00

Snippet: by the trustee of a trust described in section 733.707(3), Florida Statutes, of which the deceased settlor… power of the personal representative. § 733.707(3), Fla. Stat. Order of payment of expenses and

Benzo Elias Rudnikas v. Mercedes Gisela Gonzalez

Court: Fla. Dist. Ct. App. | Date Filed: 2024-03-27T00:00:00-07:00

Snippet: trustee of a trust described in [section] 733.707(3) is an interested person in the administration

FRANCES HASKIN, etc. v. MICHAEL HASKIN

Court: Fla. Dist. Ct. App. | Date Filed: 2023-08-16T00:00:00-07:00

Snippet: Eugene’s net Estate. Pursuant to Fla. Stat. § 733.707, the assets Eugene transferred to the Trust

ELIZABETH ANN DUFF-ESFORMES, etc. v. BARRY E. MUKAMAL, etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2021-11-23T23:53:00-08:00

Snippet: trustee of a trust described in s. 733.707(3) is an interested person in the

In Re: Amendments to the Florida Probate Rules - 2021 Fast-Track Report

Court: Fla. | Date Filed: 2021-11-04T00:53:00-07:00

Snippet: property owned by a trust as described in section 733.707(3), Florida Statutes (2021), and new subdivision…by the trustee of a trust described in section 733.707(3), Florida Statutes, of which the deceased settlor… power of the personal representative. § 733.707(3), Fla. Stat. Order of payment of expenses and

In Re AMENDMENTS TO the FLORIDA PROBATE RULES

Court: Fla. | Date Filed: 2015-12-17T00:00:00-08:00

Citation: 181 So. 3d 480, 40 Fla. L. Weekly Supp. 703, 2015 Fla. LEXIS 2810, 2015 WL 9264021

Snippet: 3) a trustee of any trust described in section 733.707(3), Florida Statutes, and each qualified beneficiary

Dr. Ross G. Stone v. Nancy Stone and Alma Stone

Court: Fla. Dist. Ct. App. | Date Filed: 2014-11-12T00:00:00-08:00

Citation: 157 So. 3d 295, 2014 Fla. App. LEXIS 18431

Snippet: includes the grantor of a trust described in s. 733.707(3) that is evidenced by a written instrument which…right of revocation as that term is defined in s. 733.707(3)(e). A power possessed by the transferor which

Geezil v. Savage

Court: Fla. Dist. Ct. App. | Date Filed: 2013-12-04T00:00:00-08:00

Citation: 127 So. 3d 867, 2013 WL 6246204, 2013 Fla. App. LEXIS 19298

Snippet: payment of expenses and obligations under section 733.707, Florida Statutes (2007), when determining the …class 2 claim and partially a class 8 claim. See § 733.707. From the discussion at oral argument, we know …payment of expenses and obligations under section 733.707 when ordering the payment of claims prior to the…. DAVIS, C.J., and SLEET, J., Concur. . See § 733.707, Fla. Stat. (2007) (establishing the order of the

In re Amendments to the Florida Probate Rules

Court: Fla. | Date Filed: 2013-11-27T00:00:00-08:00

Citation: 131 So. 3d 717, 38 Fla. L. Weekly Supp. 868, 2013 WL 6223207, 2013 Fla. LEXIS 2608

Snippet: 3) a trustee of any trust described in section 733.707(3), Florida Statutes and each qualified beneficiary

Lehman v. Lucom

Court: Fla. Dist. Ct. App. | Date Filed: 2012-02-08T00:00:00-08:00

Citation: 78 So. 3d 592, 2012 WL 385486, 2012 Fla. App. LEXIS 1768

Snippet: Class 3, and Class 8 payment obligations. See § 733.707, Fla. Stat. (2010). In other words, as appellees

AMP Services Ltd. v. Walanpatrias Foundation

Court: Fla. Dist. Ct. App. | Date Filed: 2011-11-02T00:00:00-07:00

Citation: 73 So. 3d 346, 2011 Fla. App. LEXIS 17374, 2011 WL 5169987

Snippet: its trustees pursuant to sections 733.607(2) and 733.707(3), Florida Statutes (2003), for payment to Anna…to the estate pursuant to sections 733.607 and 733.707, Florida Statutes (2001), from the Foundation. …against the defendants under sections 733.607(2) and 733.707(3), they have not been unjustly enriched by their…payment from the trustee of a trust described in s. 733.707(3), in the amount the personal representative certifies… to be required to satisfy such insufficiency. 733.707(3) Any portion of a trust with respect to which

LAURITSEN v. Wallace

Court: Fla. Dist. Ct. App. | Date Filed: 2011-04-01T00:00:00-07:00

Citation: 67 So. 3d 285, 2011 Fla. App. LEXIS 4666, 2011 WL 1195873

Snippet: devises abate. § 733.805, Fla. Stat. (2007). Section 733.707(1) provides that "[t]he personal representative… the sums allowed in paragraphs (b) and (d). § 733.707(1), Fla. Stat. (2007). 5D10-1020 District

Copeland v. Buswell

Court: Fla. Dist. Ct. App. | Date Filed: 2009-07-29T00:00:00-07:00

Citation: 20 So. 3d 867, 2009 Fla. App. LEXIS 10354, 2009 WL 2243701

Snippet: claims in probate is set forth in section 733.707. Section 733.707(1) provides as follows: The personal representative…proportion to their respective claims. Under section 733.707, Tampa General's claim for medical expenses…to be paid after class 1, 2, or 3 claims. See § 733.707(1)(a)(d). In this case, by virtue of Mr. Buswell…contravention of the priorities established in section 733.707. Mr. Buswell and Patco Transport argue that they…equitable manner and in accordance with section 733.707 of the probate code. We therefore affirm the trial

Wheeler v. Powers

Court: Fla. Dist. Ct. App. | Date Filed: 2008-01-18T00:00:00-08:00

Citation: 972 So. 2d 285

Snippet: 733.702(1), the trustee of a trust described in s. 733.707(3) is an interested person in the administration

In Re Amendments to the Fl. Probate Rules

Court: Fla. | Date Filed: 2007-07-12T00:53:00-07:00

Citation: 964 So. 2d 140

Snippet: 3) a trustee of any trust described in section 733.707(3), Florida Statutes and each qualified beneficiary

Hayes v. Guardianship of Thompson

Court: Fla. | Date Filed: 2006-11-08T23:53:00-08:00

Citation: 952 So. 2d 498

Snippet: 733.702(1), the trustee of a trust described in s. 733.707(3) is an interested person in the administration

Carvel v. Godley

Court: Fla. Dist. Ct. App. | Date Filed: 2006-10-11T00:00:00-07:00

Citation: 939 So. 2d 204

Snippet: but a contingent remainder beneficiary. Section 733.707(3), Florida Statutes, mandates payment of estate…payment from the trustee of a trust described in s. 733.707(3), in the amount the personal representative certifies

Koile v. State

Court: Fla. | Date Filed: 2006-07-06T00:53:00-07:00

Citation: 935 So. 2d 1226

Snippet: may not have paid the funeral expenses. See § 733.707(1)(b), Fla. Stat. (2005) (setting forth order of

Koile v. State

Court: Fla. | Date Filed: 2006-07-06T00:00:00-07:00

Citation: 934 So. 2d 1226, 31 Fla. L. Weekly Supp. 501, 2006 Fla. LEXIS 1479, 2006 WL 1838565

Snippet: may not have paid the funeral expenses. See § 733.707(1)(b), Fla. Stat. (2005) (setting forth order of