Florida Statutes
Fla. Stat. § 736.0813 (2025)
Duty to inform and account.
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736.0813 Duty to inform and account.—The trustee shall keep the qualified beneficiaries of the trust reasonably informed of the trust and its administration.
(1) The trustee’s duty to inform and account includes, but is not limited to, the following:
(a) Within 60 days after acceptance of the trust, the trustee shall give notice to the qualified beneficiaries of the acceptance of the trust, the full name and address of the trustee, and that the fiduciary lawyer-client privilege in s. 90.5021 applies with respect to the trustee and any attorney employed by the trustee.
(b) Within 60 days after the date the trustee acquires knowledge of the creation of an irrevocable trust, or the date the trustee acquires knowledge that a formerly revocable trust has become irrevocable, whether by the death of the settlor or otherwise, the trustee shall give notice to the qualified beneficiaries of the trust’s existence, the identity of the settlor or settlors, the right to request a copy of the trust instrument, the right to accountings under this section, and that the fiduciary lawyer-client privilege in s. 90.5021 applies with respect to the trustee and any attorney employed by the trustee.
(c) Upon reasonable request, the trustee shall provide a qualified beneficiary with a complete copy of the trust instrument.
(d) A trustee of an irrevocable trust shall provide a trust accounting, as set forth in s. 736.08135, from the date of the last accounting or, if none, from the date on which the trustee became accountable, to each qualified beneficiary at least annually and on termination of the trust or on change of the trustee. Notwithstanding s. 736.0105(2)(s) or the duties under this paragraph, if a family trust company, licensed family trust company, or foreign licensed family trust company, as defined in s. 662.111, is a trustee of an irrevocable trust, the terms of the trust may permit for accounting to the qualified beneficiaries only at the termination of the trust; upon the removal, resignation, or other event resulting in a trustee ceasing to serve as a trustee; or upon demand of a qualified beneficiary or the representative of a qualified beneficiary. This paragraph may not be construed to prohibit a trustee that is a family trust company, licensed family trust company, or foreign licensed family trust company from voluntarily accounting to the qualified beneficiaries annually or at other times selected by such trustee.
(e) Upon reasonable request, the trustee shall provide a qualified beneficiary with relevant information about the assets and liabilities of the trust and the particulars relating to administration.
Paragraphs (a) and (b) do not apply to an irrevocable trust created before the effective date of this code, or to a revocable trust that becomes irrevocable before the effective date of this code. Paragraph (a) does not apply to a trustee who accepts a trusteeship before the effective date of this code.
(2) A qualified beneficiary may waive the trustee’s duty to account under paragraph (1)(d). A qualified beneficiary may withdraw a waiver previously given. Waivers and withdrawals of prior waivers under this subsection must be in writing. Withdrawals of prior waivers are effective only with respect to accountings for future periods.
(3) The representation provisions of part III apply with respect to all rights of a qualified beneficiary under this section.
(4) As provided in s. 736.0603(1), the trustee’s duties under this section extend only to the settlor while a trust is revocable.
(5) This section applies to trust accountings rendered for accounting periods beginning on or after July 1, 2007.
History.—s. 8, ch. 2006-217; s. 15, ch. 2007-153; s. 11, ch. 2011-183; s. 14, ch. 2013-172; s. 8, ch. 2022-96.
Notes of Decisions
Cited in 13
cases (5 in the last 5 years), 2011–2025 · leading case: Corya v. Sanders, 76 So. 3d 31 (Fla. 4th DCA 2011).
Corya v. Sanders, 76 So. 3d 31 (Fla. 4th DCA 2011). “See also § 736.0813(5), Fla. Stat. Doris raised several affirmative defenses to the claims for accounting, including estoppel and waiver, as well as statute of limitations defenses.”
Doris Rich Corya v. Roy Sanders, 155 So. 3d 1279 (Fla. 4th DCA 2015). “303, Florida Statutes (2006), repealed the same year that section 736.0813 was passed. Comparing section 736.”
Hilgendorf v. Est. of Coleman, 201 So. 3d 1262 (Fla. 4th DCA 2016). “In fact, section 736.0813, Florida Statutes (2012), 1 which *1265 provides for the duty of the trustee to provide trust accountings to qualified beneficiaries, specifically does not apply while a trust is revocable: “As provided in s.”
Doris Rich Corya v. Roy Sanders, No. 4D12-3067 and 4D12-3926 (Fla. 4th DCA Nov. 5, 2014). “303, Florida Statutes (2006), repealed the same year that section 736.0813 was passed. Comparing section 736.”
Donna D. Gnaegy v. Debra D. Morris, 389 So. 3d 642 (Fla. 3d DCA 2023). “Reasons for her removal as Trustee of the Revocable Trust include failure to: provide notice of acceptance of the Trust at any time, in violation of section 736.0813(a), Florida Statutes (2022); file any tax returns for the Trust, thereby subjecting the Trust to potential…”
Hadassah v. Stephen G. Melcer, No. 18-0623 (Fla. 4th DCA Jan. 9, 2019). “§ 736.0813, Fla. Stat. (2017). Whether a charitable organization has the rights of a qualified beneficiary is a question of statutory interpretation.”
Hadassah v. Melcer, 268 So. 3d 759 (Fla. 4th DCA 2019). “§ 736.0813, Fla. Stat. (2017). Whether a charitable organization has the rights of a qualified beneficiary is a question of statutory interpretation.”
Hadassah v. Melcer, 268 So. 3d 759 (Fla. 4th DCA 2019). “§ 736.0813, Fla. Stat. (2017). Whether a charitable organization has the rights of a qualified beneficiary is a question of statutory interpretation.”
IMO of The Doris J. Foster Inter Vivos Declaration of Trust, No. CA 2018-0589-PWG (Del. Ch. Nov. 21, 2022). “27 Fla. Stat. §736.0813 . 5 In the Matter of the Doris J.”
Sec. Exch. v. Mut. Benefits Corp, No. 0:04-cv-60573 (S.D. Fla. July 18, 2021). “12 The investors cite section 736.0813, Florida Statutes, that directs the Trustee “upon reasonable request, .”
Dagoberto Capo v. Julio C. Capo, 423 So. 3d 493 (Fla. 3d DCA 2025). “It then issued a 3 detailed forty-five-page final judgment rejecting the claims of Dagoberto, Maday, and Manuel, Jr. After reviewing the record, analyzing the briefing of the parties, and conducting oral argument, we find no legal error.”
Suzanne Revah v. Cecile Revah, 424 So. 3d 971 (Fla. 4th DCA 2025). ““A trust accounting must be a reasonably understandable report from the date of the last accounting or, if none, from the date on which the trustee became accountable, that adequately discloses the information required in subsection (2).”
736.0813(1)(c): 2 cases
Doris Rich Corya v. Roy Sanders, 155 So. 3d 1279 (Fla. 4th DCA 2015). “303, Florida Statutes (2006), repealed the same year that section 736.0813 was passed. Comparing section 736.”
Doris Rich Corya v. Roy Sanders, No. 4D12-3067 and 4D12-3926 (Fla. 4th DCA Nov. 5, 2014). “303, Florida Statutes (2006), repealed the same year that section 736.0813 was passed. Comparing section 736.”
736.0813(1)(d): 3 cases
Doris Rich Corya v. Roy Sanders, 155 So. 3d 1279 (Fla. 4th DCA 2015). “303, Florida Statutes (2006), repealed the same year that section 736.0813 was passed. Comparing section 736.”
Doris Rich Corya v. Roy Sanders, No. 4D12-3067 and 4D12-3926 (Fla. 4th DCA Nov. 5, 2014). “303, Florida Statutes (2006), repealed the same year that section 736.0813 was passed. Comparing section 736.”
Suzanne Revah v. Cecile Revah, 424 So. 3d 971 (Fla. 4th DCA 2025). ““A trust accounting must be a reasonably understandable report from the date of the last accounting or, if none, from the date on which the trustee became accountable, that adequately discloses the information required in subsection (2).”
736.0813(4): 1 case
Dagoberto Capo v. Julio C. Capo, 423 So. 3d 493 (Fla. 3d DCA 2025). “It then issued a 3 detailed forty-five-page final judgment rejecting the claims of Dagoberto, Maday, and Manuel, Jr. After reviewing the record, analyzing the briefing of the parties, and conducting oral argument, we find no legal error.”
736.0813(5): 2 cases
Corya v. Sanders, 76 So. 3d 31 (Fla. 4th DCA 2011). “See also § 736.0813(5), Fla. Stat. Doris raised several affirmative defenses to the claims for accounting, including estoppel and waiver, as well as statute of limitations defenses.”
Hilgendorf v. Est. of Coleman, 201 So. 3d 1262 (Fla. 4th DCA 2016). “In fact, section 736.0813, Florida Statutes (2012), 1 which *1265 provides for the duty of the trustee to provide trust accountings to qualified beneficiaries, specifically does not apply while a trust is revocable: “As provided in s.”
736.0813(a): 1 case
Donna D. Gnaegy v. Debra D. Morris, 389 So. 3d 642 (Fla. 3d DCA 2023). “Reasons for her removal as Trustee of the Revocable Trust include failure to: provide notice of acceptance of the Trust at any time, in violation of section 736.0813(a), Florida Statutes (2022); file any tax returns for the Trust, thereby subjecting the Trust to potential…”
736.0813(d): 1 case
Donna D. Gnaegy v. Debra D. Morris, 389 So. 3d 642 (Fla. 3d DCA 2023). “Reasons for her removal as Trustee of the Revocable Trust include failure to: provide notice of acceptance of the Trust at any time, in violation of section 736.0813(a), Florida Statutes (2022); file any tax returns for the Trust, thereby subjecting the Trust to potential…”
736.0813(e): 1 case
Donna D. Gnaegy v. Debra D. Morris, 389 So. 3d 642 (Fla. 3d DCA 2023). “Reasons for her removal as Trustee of the Revocable Trust include failure to: provide notice of acceptance of the Trust at any time, in violation of section 736.0813(a), Florida Statutes (2022); file any tax returns for the Trust, thereby subjecting the Trust to potential…”
736.0813(l)(c): 1 case
Doris Rich Corya v. Roy Sanders, 155 So. 3d 1279 (Fla. 4th DCA 2015). “303, Florida Statutes (2006), repealed the same year that section 736.0813 was passed. Comparing section 736.”
736.0813(l)(d): 2 cases
Corya v. Sanders, 76 So. 3d 31 (Fla. 4th DCA 2011). “See also § 736.0813(5), Fla. Stat. Doris raised several affirmative defenses to the claims for accounting, including estoppel and waiver, as well as statute of limitations defenses.”
Doris Rich Corya v. Roy Sanders, 155 So. 3d 1279 (Fla. 4th DCA 2015). “303, Florida Statutes (2006), repealed the same year that section 736.0813 was passed. Comparing section 736.”
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