Florida Statute 736.0403
“Trusts created in other jurisdictions; formalities required for revocable trusts”
What it means
A trust not created by will is validly created if its creation complies with the law of the jurisdiction where the instrument was executed or the law of the jurisdiction where the settlor was domiciled at the time of creation. A trust of land must also comply with § 689.05.
Despite that, the testamentary aspects of a revocable trust executed by a settlor domiciled in Florida at the time of execution are invalid unless the settlor executed the instrument with the formalities required for a will in this state. Testamentary aspects are the provisions that dispose of trust property on or after the settlor's death, other than to the settlor's estate. Under § 732.502(1), a will must be signed by the testator in the presence of at least two attesting witnesses.
The will-formalities rule does not apply to trusts established as part of plans described in §§ 401, 403, or 408 of the Internal Revenue Code or a Keogh (HR-10) plan. It applies to trusts created on or after the effective date of the Trust Code; former § 737.111 continues to apply to earlier trusts.
- A trust not created by will is valid if it complies with the law of the place of execution or the settlor's domicile at creation (§ 736.0403(1)).
- For a settlor domiciled in Florida at execution, the testamentary aspects of a revocable trust are invalid without will formalities (§ 736.0403(2)(b)).
- Testamentary aspects are provisions disposing of trust property on or after the settlor's death, other than to the settlor's estate (§ 736.0403(2)(b)).
- A will requires the testator's signature and at least two attesting witnesses (§ 732.502(1)).
- Trusts that are part of IRC § 401, 403, or 408 plans or a Keogh (HR-10) plan are exempt from the will-formalities rule (§ 736.0403(3)).
- The rule applies to trusts created on or after the Trust Code's effective date; former § 737.111 governs earlier trusts (§ 736.0403(4)).
Text of the statute (2026)
A trust not created by will is validly created if the creation of the trust complies with the law of the jurisdiction in which the trust instrument was executed or the law of the jurisdiction in which, at the time of creation, the settlor was domiciled.
No trust or confidence of or in any messuages, lands, tenements, or hereditaments shall arise or result unless the trust complies with the provisions of s. 689.05.
The testamentary aspects of a revocable trust, executed by a settlor who is a domiciliary of this state at the time of execution, are invalid unless the trust instrument is executed by the settlor with the formalities required for the execution of a will in this state. For purposes of this subsection, the term “testamentary aspects” means those provisions of the trust instrument that dispose of the trust property on or after the death of the settlor other than to the settlor’s estate.
Paragraph (2)(b) does not apply to trusts established as part of 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 that is qualified under s. 401 of the Internal Revenue Code of 1986, as amended.
Paragraph (2)(b) applies to trusts created on or after the effective date of this code. Former s. 737.111, as in effect prior to the effective date of this code, continues to apply to trusts created before the effective date of this code.
Excerpts are the subsections the summary relies on. Read the full official text of § 736.0403.
History. s. 4, ch. 2006-217; s. 103, ch. 2019-3.
How it applies
A revocable trust signed in another state may be valid under subsection (1). If the settlor was domiciled in Florida when the instrument was executed, the provisions that take effect at or after death are tested against will formalities under paragraph (2)(b). Those formalities include a signature and at least two attesting witnesses (§ 732.502(1)). Whether a particular instrument meets the requirement depends on how it was executed.
Where this shows up
Pages on this site where § 736.0403 does real work:
- Will vs. trust in Florida: what each does, how each is signed and what each avoids
- Florida will checklist: who may make a will, signing and witness rules under section 732.502, the self-proving affidavit, and decisions on beneficiaries, personal representative, guardian and homestead
- Pet trusts in Florida under § 736.0408: setup, funding, caregiver, trustee and enforcement
- Disinheriting a child in Florida: what the law allows, protected homestead and how to draft it
- Funding a revocable trust in Florida: deeds, accounts, retirement plans, insurance and what to leave out
- Out-of-state wills in Florida: validity, moving to Florida and probate steps
- Revocable Living Trust
- Elvis & Lisa Marie Presley
Questions people ask
Sources
- Florida Statutes (2026), s. 736.0403 (Official text and History line.)
- Florida Statutes (2026), s. 732.502 (Will execution formalities: signature and two attesting witnesses (subsection (1)).)
Last checked: October 17, 2026
Published by the Probate.Help editorial team.How these pages are written and checked.