A. ESTATES & TRUSTS
Why is the Judge requiring the personal representative to
post bond ?
According to F.S. 733.403, the Court has the discretion to waive the
requirement of filing a bond, require a personal representative to
give bond, increase or decrease the bond, or require additional
surety. The Court may determine to require bond based on the
residency of the personal representative, size, nature and liquidity of
estate assets. Even when the personal representative is the only
beneficiary, the Court may still require the posting of bond because
it views creditors as other interested persons. The Court has the
discretion to require bond even when the will waives the requirement
of bond, or the other beneficiaries have signed waivers and consents.
What are the filing fees for the various estate administration proceedings ?
(a) Disposition of Personal Property Without Administration: $80.00
(b) Summary Administration: $ 115.00
(c) Formal Administration, Ancillary or Conservatorship: $ 200.00
What is required to be filed when all the assets are in a Trust ?
F.S. 737.308, requires the trustee to file with the Probate Court a
Notice of Trust for a trust described in Section 733.707(3). The
filing fee is $200.00
My client is pursuing a lawsuit against the decedent for
personal injuries, do I need to open an estate? Who can be
appointed the personal representative ?
You will need to open a Formal Administration proceeding and have
a personal representative appointed by the Court. The personal
representative will stand in the decedent's shoes for purposes of the
civil lawsuit including serving the complaint on the personal
representative. Normally, the Court prefers to appoint an
independent personal representative to represent the decedent's
estate if the decedent's relatives are unwilling. Generally, the Court
would prefer not to appoint the person recommended by the
Plaintiff's attorney due to the potential for a conflict of interest.
B. GUARDIANSHIPS
Why do I need an attorney?
Florida Probate Rule 5.030 requires that every guardian must be
represented by an attorney admitted to practice in Florida unless
the guardian is an attorney admitted to practice in Florida.
Who may be appointed Guardian?
Any Florida resident who is 18 years of age or older or any
nonresident of Florida that is (a) related by lineal consanguinity to
the ward (b) a legally adopted child of the ward or adoptive parent
of the ward (c) A spouse, brother, sister, uncle, aunt, niece, or
nephew of the ward, or someone related by lineal consanguinity to
any such person or (d) the spouse of a person other wise qualified.
Who may not be appointed Guardian?
No person who has been convicted of a felony or has a confirmed
report of abuse, neglect, abandonment, or exploitation. In addition,
no person who may be incapable to perform the duties of guardian
due to incapacity or illness or is other wise unsuitable.
What needs to be filed to open a guardianship?
The following forms are required to open a guardianship file:
Petition for Appointment
Order on Petition for Appointment
Letters of Guardianship
Oath of Guardian
Investigatory Package (see section IX. Guardianships)
* If the guardianship being opened is for an incapacitated
individual, an incapacity file must first be opened.
* Minor guardianships where the parents are petitioning for
guardianship are to be filed for the property only.
Why must I be investigated every year?
Broward County investigates guardians at least once a year as part
of the Court's responsibility in ensuring that the best interests of the
wards are being met.
What is required to be filed for my background investigation?
Nonprofessional Guardians being investigated for the first time
must file the following:
Mandatory Checklist (Appendix B)
Fingerprint card
$47.00 fingerprint card processing fee made payable to FDLE
$50.00 Court Monitor investigatory fee made payable to the Clerk
of Courts
Application for Appointment (Appendix I)
Nonprofessional Guardians filing for their annual reinvestigation
must file the following:
Mandatory Checklist
$50.00 Court Monitor investigatory fee made payable to the Clerk
of Courts
Application for Appointment (Appendix I)
Professional Guardians filing for their annual investigation must file
the following:
Mandatory Checklist
Fingerprint card
$47.00 fingerprint card processing fee made payable to FDLE
$50.00 Court Monitor investigatory fee made payable to the Clerk
of Courts
$5.00 Clerk's Office Processing Fee
Application for Appointment (Disclosure Statement if nonprofit
corporate guardian, for both see Appendix I)
Professional Guardians filing for a new case within the year of their
annual investigation must file:
Mandatory Checklist
$5.00 Clerk's Office Processing Fee
Application for Appointment (Disclosure Statement if nonprofit
corporate guardian, for both see Appendix I)
A copy of the Court Monitor's result sheet indicating approval within
the past year.
Where can I get an Application for Appointment?
The Application for Appointment may be obtained from the Clerk's
office or on the Circuit's website - www.17th.flcourts.org. You will
find the form under administrative orders (probate) IV-01-A-26.
This form is also found in the Background Investigation Package,
available in the Probate Clerk's Office.
Where can I get fingerprinted?
As a courtesy, guardians may be fingerprinted in the main
courthouse by Judge Grossman's court deputy, Terry Moore.
Deputy Moore fingerprints in room 826 Mondays -Thursdays from
2:00 p.m. to 4:00 p.m. and on Fridays from 9:00 am to 4:00 p.m.
When must I be reinvestigated?
For nonprofessional guardians, reinvestigations are due at the time
of the filing of your annual accounting. If you do not file an annual
accounting or if the time to file the annual accounting has been
extended then you must file with your annual plan.
For professional guardians, annual investigations are due on or
before every January 15th.
I have received Letters of Guardianship, now what are my responsibilities?
As not all guardianships have the same requirements, your attorney
should provide you with all of your specific duties. In general you
may have to file an initial inventory and initial plan. Annually you may
be required to file annual accountings and annual plans as well as
submit to annual reinvestigations. If you are a nonprofessional
guardian, you may also be required to attend the 8 hour guardianship
course that will provide you with much of the information necessary to
fulfill your fiduciary obligation.
Where and when can I take the nonprofessional guardianship course?
The nonprofessional guardianship course has been designed to
provide nonprofessional guardians with the information necessary
to ensure their ward's best interest are being met. Currently, this
course is offered through Broward Community College. You can
contact BCC at 954-201-2204. Please note, this is not the 40 hour class
required to be a professional guardian.
Where can I take the 40 hour class required to be a professional guardian?
Currently, the 40 hour course is available through Broward
Community College and the Center for Gerontology. Broward
Community College can be contacted at 954-201-2204 and the Center
for Gerontology at 954-565-4858.
Where can I get the Broward County accounting forms?
These forms are available online at www. 17th.flcourts.org and
www.browardbar.org. CD ROM ($10.00) and hard copy format
($20.00) of these forms are available in the law library located in the
courthouse. The phone number for the law library is 954-831-6226.
Do all guardian's have to send a copy of the ward's inventory
to the Department of Revenue?
Yes, prior to the Court approving any inventory filed by a fiduciary, a
copy must be sent to the Department of Revenue. Please be sure
to forward your inventory to:
Florida Department of Revenue
General Tax Administration Center
Tallahassee Central Service Center
PO Box 6417
Tallahassee, Florida 32314-6417
Can I close out a guardianship if my ward has died or turned 18 even though I am non compliant in some old filing?
No. A case must be in compliant status for an Order of Discharge
to be considered by the Judge.
1. AUDITING
Where can I get the Broward County accounting forms?
These forms are available online at www. 17th.flcourts.org and
www.browardbar.org. CD ROM ($10.00) and hard copy format
($20.00) of these forms are available in the law library located in the
courthouse. The phone number for the law library is 954-831-6226.
Which forms must I file?
Please consult your attorney regarding your duty as a guardian and
the forms you are required to file.
The guardianship software won't download from the Internet
site to my computer or I can't get the link to the Broward
County web site. What do I do?
You must have the second edition (SE) of Windows 98 or higher.
To check which Windows version you have installed on your
computer, click on My Computer, click on Help in the tool bar and
click on About Windows. You must have Windows 98 SE or second
edition. If you are still experiencing problems, Florida Atlantic
University has a Guardianship Software help desk available Monday
through Friday, 9:00 AM until 4:00 PM to answer technical questions
regarding the software. The telephone number is 561-297-3805 or
you may e-mail your question to eGov@fau.edu.
I cannot see the entire form on my monitor when I start the Guardianship Reports program.
You must set your monitor to the industry standard of 800 x 600
pixels. To do this, right click on your desk top screen, then go to
properties, then settings. Change your settings by moving the arrow
to 800 x 600.
Where can I get answers to questions about preparing the
annual accounting, initial inventory, annual plan or initial
inventory?
In Broward County you may call the guardianship audit division at
954-831-5512.
How do I save my work?
To save your work, you must go into the report that you want to
prepare and then you will see a save button on the top of the screen.
There is no save button in the information worksheet.
When I save the file, a screen appears (Validation Screen),
that says "THE FOLLOWING DATA FIELDS ARE MISSING OR
ARE INCORRECT", what does this mean?
That is a validation screen to remind you that you have not filled out
those fields. The program is saving your work.
Where do I get information for the Uniform Case Number?
Contact your Clerk of the Court Probate division.
County Designator:
Select the county where you file.
Year Designator:
The year the case was opened
Sequential Number:
This number is the case number.
Party/Defendant Identifier:
If not assigned by the Clerk, leave blank.
Branch Location:
If not assigned by the Clerk, leave blank.
How much is the audit fee?
It is based on the estate value as outlined in Florida Statutes
Chapter 744, please refer to Appendix A, Probate Mental Health
Filing Fees.
When are my reports due?
The reporting due dates are based on the day Guardianship Letters
were issued. More specifically, the Initial Inventory & Plan are due
60 days following the issuance of the Guardianship Letters. The
Annual Accounting & Plan are due on the 1st day of the 4th month
following the anniversary month (which is the month Guardianship
Letters were issued).
What is the Guardianship Inception Date?
The Guardianship Inception Date, is the day Letters are signed by
a Judge appointing an individual guardian over a minor child or
someone declared incapacitated.
I attached a copy of the renewal notice for the CD – Is that sufficient?
It is not. We need a statement or letter (on bank letterhead) that
states what the balance was in the accounting as of the period
ending date, so we can verify the amount stated on your Accounting
or Inventory.
When is my next report due and what period should it cover?
That depends on your Letters of Guardianship date. All reports are
due the 1st day of the 4th month after your anniversary month. For
example, if your Letters were issued June 15th, 1999, your first
Annual Accounting would be due October 1st, 2000 for the period
of June 15, 1999 through June 30th, 2000, due by 10/1/00. The first
Annual Plan will be due the same time, October 1st but it covers
7/1/00 through 6/30/01 since the plan covers the coming year and
your Initial Plan covered June 15, 1999 through June 30, 2000.
Can I file a simplified accounting?
You must meet the following criteria:
1) Guardian of the property
2) All assets in the estate are in restricted or frozen accounts
3) The only transactions that occur are interest accrual, deposits
pursuant to settlement or financial institution service charges.
The ward has individual stocks that I will place into an
investment account. Do I record each individual stock or the
total of the investment account on the annual accounting?
If you have a consolidated statement from the broker for one
investment account and the statement shows each individual stock
by number of shares and value, you may use the total of the
investment account on the annual accounting. The transfer of the
stock to the investment account is recorded on Schedule E (bank
transfer schedule). The stock and the investment account are
intangible assets.
How do I record the transfer of cash assets in an investment
account and stock is subsequently purchased?
If an investment account is opened with cash assets and stocks are
purchased through the account, this would be recorded as a
decrease in cash assets (schedule D-1) and increase in intangible
assets (schedule D-2). Again, if you have a consolidated statement
from the broker for one investment account and the statement shows
each individual stock by number of shares and value, you may use
the total of the investment account on the annual accounting
How do I report the sale of real estate or personal property?
First, determine the gain or loss by subtracting the sale price from
the value listed on the prior accounting or inventory, i.e. if the
personal residence was valued at $50,000 on the initial inventory or
prior accounting and the residence was sold for $40,000, there is a
$10,000 loss which is listed on the capital transaction page,
schedule C. You do not list the $40,000 received from the sale as
income on schedule A. You do not list the costs associated with the
sale as a disbursement on Schedule B this is taken into
consideration when determining the loss.
How do I report the purchase of personal property, such as a
computer?
On schedule C, write a full description of the personal property, the
date the item was purchased and in the gain column list the purchase
price. List the purchase price as a disbursement on schedule B-3 or
B-4. List the computer as a remaining personal asset on schedule
D-2 (c).
On the annual accounting form there is only one Schedule A
page for income. Do I report each separate receipt?
Report income that is received on a regular basis and in the same
amount such as social security income as "12 X $400" in the
description column. The total "$4,800.00" is listed in the total column.
To report income that changes with each receipt, such as interest
and dividends, provide the yearly amount and indicate in the
description the number of times the interest or dividend was
received during that year. For example, interest from a savings
account received 12 times for a total of $200.00.
Can I attach a form that lists income and disbursements and
place the total in the schedules?
No. Each receipt of income and disbursement must be input in the
guardianship software program. The form automatically calculates
each page and places the total in the summary page.
Why can't I type any information in the summary page?
The summary page is completed from the information you input in
the forms. Please make sure that line 9 equals line 13. This shows
that the account is balanced.
Is a money market investment account a cash asset or an
intangible asset?
If the account is an investment consider it as an intangible asset.
Certificates of Deposit are intangible assets, too.
Where do I report the type of account on the report?
Until the forms are revised, please report the type of account on the
same line as the bank name. On the annual accounting report,
Schedule F-1, do I report the actual sale price of real property or the
amount received after closing costs? On Schedule F-1 lists the sale
price of the real property. The amount of proceeds received after
closing costs is listed as a capital gain on Schedule C. You also list
the loss of the property and an increase in the bank account in which
the proceeds were deposited.
In the annual plan, does the guardian list all medications
taken by the ward during the year or the only the medications
the ward is currently taking?
The guardian must list all types of medications taken by the ward in
the preceding year.
