What the Trustee of a Florida Irrevocable Trust Owes the Beneficiaries

Nadia's Situation: Four Years of Silence

Nadia is 45, lives in Jacksonville, and is a named beneficiary of an irrevocable trust her late father set up years ago. Her aunt has served as trustee since his death. In four years, Nadia has never received a statement, a tax form, or so much as a phone call about how the trust's assets are doing. She isn't asking to control the money. She just wants to know it is being managed honestly. Nadia is a composite, not an actual client, but her question is one I hear often in my Jacksonville practice: what is a beneficiary actually entitled to receive, and what can be done when a trustee goes quiet?

An irrevocable trust is one the person who created it cannot simply cancel or rewrite on their own, which is precisely what allows it to move assets outside the settlor's estate for creditor, tax, or Medicaid planning purposes. But once that trust exists, Florida law imposes real, enforceable duties on whoever is serving as trustee, aunt, bank, or otherwise.

The Trustee's Duty to Inform, Under F.S. 736.0813

Florida's Trust Code, found in Chapter 736 of the Florida Statutes, sets the baseline. Section 736.0813 requires a trustee to keep the trust's qualified beneficiaries reasonably informed of the trust and its administration. This is not optional and it does not depend on whether the trustee happens to be a family member.

A qualified beneficiary is a specific, narrower category than anyone who might someday benefit. Generally, it means someone who is currently eligible to receive distributions, would become eligible if the current beneficiaries' interests ended, or would receive the trust property if the trust terminated today. If Nadia is a current or near-term beneficiary under her father's trust, she almost certainly qualifies, and the trustee's duties run directly to her.

• Within 60 days of a trust becoming irrevocable (often at the settlor's death), the trustee must notify qualified beneficiaries of the trust's existence, the settlor's identity, their right to request a copy of the trust instrument, and their right to accountings.
• Upon reasonable request, the trustee must provide a qualified beneficiary a complete copy of the trust instrument.
• The trustee must provide relevant information about trust assets and administration when a qualified beneficiary asks.

If Nadia never received that initial notice and has never seen the trust document itself, that alone is worth flagging. It suggests the trustee may not have understood, or may not have honored, her basic disclosure obligations from day one.

The Annual Accounting Requirement

Beyond the general duty to inform, Florida law requires something more concrete: a trust accounting, prepared under the standards in F.S. 736.08135, delivered to each qualified beneficiary at least annually. Accountings are also required when the trust terminates or when a trustee changes.

A proper accounting is not a vague summary. It should show the trust's assets, income, disbursements, and the trustee's compensation, and it should reconcile back to the prior accounting or, if there has never been one, back to the date the trustee took over. Four years of silence means Nadia's aunt likely owes not just one overdue accounting, but a full picture covering the entire period she has served as trustee.

There is one narrow carve-out worth knowing about: if a licensed family trust company serves as trustee, the trust terms can sometimes limit accountings to specific triggering events rather than annually. That exception is aimed at professional corporate fiduciaries, not individual trustees like a relative, so it would not apply to Nadia's situation.

How Nadia Requests Records, and What Happens Next

The most effective first step is usually a clear, written request, sent to the trustee (and, if there is one, trust counsel), asking for a copy of the trust instrument and a full accounting from the date the trustee began serving. Email or certified mail creates a paper trail, which matters if the matter later needs to go to court. The request should be specific: the trust document, all accountings due to date, and a reasonable timeline for a response.

Florida law also has a notice tied to a six-month limitations period. When a trustee sends a beneficiary a formal trust disclosure document (such as an accounting) along with a notice that a claim for breach of trust related to that disclosure must be brought within six months, the beneficiary's window to challenge that specific matter can close quickly. This cuts both ways: it protects a diligent trustee who discloses properly, but it also means a beneficiary who does receive documents should not sit on them indefinitely. For Nadia, since no accounting has ever been sent, no such limitations notice has started running on the missing years.

If a written request goes unanswered, Florida courts have real tools available to a beneficiary. A court can order the trustee to prepare and deliver an accounting, compel the trustee to produce records, appoint someone to investigate, and, in serious cases, reduce or deny the trustee's compensation.

When a Trustee's Silence Becomes Grounds for Removal

Failing to account is treated under Florida law as a breach of trust, not a minor administrative lapse. A pattern of silence over several years, especially after a written request has been ignored, can support more than just an order compelling disclosure. Florida courts can also suspend or remove a trustee, void improper transactions, impose a constructive trust to recover misused assets, or order the trustee to personally restore trust property.

None of this means every unresponsive trustee has stolen money or acted in bad faith. Sometimes a family member serving as trustee simply does not understand the legal obligations that come with the role. But the law does not excuse good intentions in place of an accounting. Beneficiaries are entitled to verify, not just trust, that the trust is being handled properly.

How This Resolved for Nadia

In Nadia's case, a single certified letter, laying out her rights under F.S. 736.0813 and requesting the trust instrument and a full accounting since her father's death, was enough to get her aunt's attention. Faced with the prospect of a court petition, the aunt worked with an accountant to reconstruct four years of records and delivered a formal accounting. It turned out the funds were largely intact, but the aunt had genuinely not understood that Florida law required annual reporting to Nadia at all.

Not every case resolves that smoothly. Some require a judge's involvement, and some accountings reveal real problems that call for further action, including removal of the trustee. But Nadia's experience shows the value of simply knowing, and asserting, what the law already guarantees.

Sources

• Florida Senate, Florida Statutes Chapter 736, Section 0813 (Duty to Inform and Account)
• Florida Senate, Florida Statutes Chapter 736, Section 08135 (Trust Accountings)
• The Florida Bar, "The Trust Beneficiary's Right of Access to Information," March 2, 2021
• Comiter Singer, "How to Compel a Trust Accounting in Florida," April 6, 2026
• Barnes Walker, "Understanding Beneficiary Rights Under a Florida Trust," October 12, 2025

This article is for general informational purposes only and does not constitute legal advice, nor does reading it create an attorney-client relationship. Florida estate, elder, probate, and real estate law are fact-specific and change over time. Consult a licensed Florida attorney about your individual circumstances. Arthur Simpson, Esq. is licensed to practice law in the State of Florida. Attorney advertising.