Florida Statute 736.0813
“Duty to inform and account.”
What it means
The trustee must keep the qualified beneficiaries reasonably informed of the trust and its administration. Within 60 days after accepting the trust, the trustee gives the qualified beneficiaries notice of the acceptance, the trustee's full name and address, and that the fiduciary lawyer-client privilege in § 90.5021 applies. Within 60 days after acquiring knowledge of an irrevocable trust's creation, or that a formerly revocable trust became irrevocable, the trustee gives notice of the trust's existence, the settlor's identity, the right to request a copy of the instrument, the right to accountings, and the same privilege statement (subsection (1)(a), (b)). Paragraphs (a) and (b) do not apply to an irrevocable trust created before the effective date of the code, or to a revocable trust that becomes irrevocable before that date. Paragraph (a) does not apply to a trustee who accepts a trusteeship before that date (text after paragraph (1)(e)).
On reasonable request, the trustee provides a qualified beneficiary a complete copy of the trust instrument and relevant information about the trust's assets and liabilities and the particulars of administration (subsection (1)(c), (e)). A trustee of an irrevocable trust provides a trust accounting under § 736.08135 to each qualified beneficiary at least annually and on termination or change of trustee (subsection (1)(d)); trusts with a family trust company trustee may provide different accounting terms. A qualified beneficiary may waive the duty to account in writing and may withdraw the waiver for future periods (subsection (2)). While the trust is revocable, the duties extend only to the settlor (subsection (4)).
- Within 60 days after acceptance: notice of acceptance, the trustee's full name and address, and the § 90.5021 privilege statement. (§ 736.0813(1)(a))
- Within 60 days after learning an irrevocable trust exists (or a revocable trust became irrevocable): notice of its existence, the settlor's identity, and the rights to a copy and to accountings. (§ 736.0813(1)(b))
- Upon reasonable request, a qualified beneficiary receives a complete copy of the trust instrument. (§ 736.0813(1)(c))
- An irrevocable-trust accounting under § 736.08135 goes to each qualified beneficiary at least annually and on termination or change of trustee. (§ 736.0813(1)(d))
- A qualified beneficiary may waive the duty to account in writing and withdraw the waiver for future periods. (§ 736.0813(2))
- While a trust is revocable, the trustee's duties under this section extend only to the settlor. (§ 736.0813(4))
Text of the statute (2026)
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.
(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.
Excerpts are the subsections the summary relies on. Read the full official text of § 736.0813.
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.
How it applies
These duties run to qualified beneficiaries. The notice deadlines are measured from acceptance of the trust (paragraph (a)) or from the trustee's knowledge of the trust's creation or change to irrevocable (paragraph (b)). A request for the trust instrument, or for relevant information about assets, liabilities and administration, is made to the trustee, who responds upon reasonable request. Accountings follow § 736.08135 and run from the date of the last accounting or, if none, from the date the trustee became accountable. Under § 736.1008, limitation periods for beneficiaries' claims against a trustee are tied to trust disclosure documents.
Where this shows up
Pages on this site where § 736.0813 does real work:
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- Probate vs trust administration in Florida: differences, steps and deadlines
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- Trust administration after death in Florida: successor trustee duties, notices and deadlines
- Revocable Living Trust
- Agatha Christie
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Questions people ask
Sources
- Fla. Stat. § 736.0813 (2026) ("keep the qualified beneficiaries of the trust reasonably informed of the trust and its administration")
- Fla. Stat. § 736.1008 (2026) (Limitations on proceedings against trustees, tied to trust disclosure documents)
Last checked: October 17, 2026
Published by the Probate.Help editorial team.How these pages are written and checked.