The revised Twelfth Edition of this perennial bestseller addresses in-depth the Florida Trust Code and subsequent amendments to the Code passed by the Legislature. In addition, this new edition features extensive treatment of all facets of trust administration.

Highlights of the new Twelfth Edition include:

• Updating and discussions of statute references.
• Highlighting or discussion of recent and current case opinions.
• Addition of new section on removal of a trustee by qualified beneficiaries
• Discussion of notable cases from other states interpreting their Prudent Investor statutes.
• Discussion of the extent to which fiduciaries may include climate-aligned funds in their menu options for direct contribution retirement plans.
• Discussion of Spousal Lifetime Access Trusts (SLATS)
• Discussion of new case law on the waiver of homestead rights
• Discussion of the SECURE Act of 2019 and SECURE 2.0 of 2022.
• Discussion of changes to the rules regulating Qualified Charitable Distributions
• Discussion of charitable gift annuities and charitable remainder trusts
• New case law on compensation of trustees from homestead proceeds
• Many important revisions to the chapter on Special Needs Trusts
• Discussion of Florida's new statutory provisions on directed trusts
• Discussion of administrator-managed prepaid card
• New material on the Social Security Administration's national policy on decanting

Tax considerations are stressed throughout the text, and are treated in depth in Chapter 12 of the manual. With the explosive increase in the use of trusts by Florida residents, this updated manual addresses a myriad of issues that attorneys practicing in this area are likely to confront on a daily basis.