Florida Statute 733.707 - Full Text and Legal Analysis

The 2024 Florida Statutes (including 2025 Special Session C)

Title XLII
ESTATES AND TRUSTS

Chapter 733
PROBATE CODE: ADMINISTRATION OF ESTATES

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F.S. 733.707

733.707 Order of payment of expenses and obligations.—

(1) The personal representative shall pay the expenses of the administration and obligations of the decedent’s estate in the following order:

(a) Class 1.—Costs, expenses of administration, and compensation of personal representatives and their attorneys fees and attorneys fees awarded under s. 733.106(3).

(b) Class 2.—Reasonable funeral, interment, and grave marker expenses, whether paid by a guardian, the personal representative, or any other person, not to exceed the aggregate of $6,000.

(c) Class 3.—Debts and taxes with preference under federal law, claims pursuant to ss. 409.9101 and 414.28, and claims in favor of the state for unpaid court costs, fees, or fines.

(d) Class 4.—Reasonable and necessary medical and hospital expenses of the last 60 days of the last illness of the decedent, including compensation of persons attending the decedent.

(e) Class 5.—Family allowance.

(f) Class 6.—Arrearage from court-ordered child support.

(g) Class 7.—Debts acquired after death by the continuation of the decedent’s business, in accordance with s. 733.612(22), but only to the extent of the assets of that business.

(h) Class 8.—All other claims, including those founded on judgments or decrees rendered against the decedent during the decedent’s lifetime, and any excess over the sums allowed in paragraphs (b) and (d).

(2) After paying any preceding class, if the estate is insufficient to pay all of the next succeeding class, the creditors of the latter class shall be paid ratably in proportion to their respective claims.

(3) Any portion of a trust with respect to which a decedent who is the grantor has at the decedent’s death a right of revocation, as defined in paragraph (e), either alone or in conjunction with any other person, is liable for the expenses of the administration and obligations of the decedent’s estate to the extent the decedent’s estate is insufficient to pay them as provided in ss. 733.607(2) and 736.05053.

(a) For purposes of this subsection, any trusts established as part of, and all payments from, either 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 established by a corporation which is qualified under s. 401 of the Internal Revenue Code of 1986, as amended, shall not be considered a trust over which the decedent has a right of revocation.

(b) For purposes of this subsection, any trust described in s. 664 of the Internal Revenue Code of 1986, as amended, shall not be considered a trust over which the decedent has a right of revocation.

(c) This subsection shall not impair any rights an individual has under a qualified domestic relations order as that term is defined in s. 414(p) of the Internal Revenue Code of 1986, as amended.

(d) For purposes of this subsection, property held or received by a trust to the extent that the property would not have been subject to claims against the decedent’s estate if it had been paid directly to a trust created under the decedent’s will or other than to the decedent’s estate, or assets received from any trust other than a trust described in this subsection, shall not be deemed assets of the trust available to the decedent’s estate.

(e) For purposes of this subsection, a “right of revocation” is a power retained by the decedent, held in any capacity, to:

1. Amend or revoke the trust and revest the principal of the trust in the decedent; or

2. Withdraw or appoint the principal of the trust to or for the decedent’s benefit.

History.—s. 1, ch. 74-106; s. 86, ch. 75-220; s. 35, ch. 77-87; s. 7, ch. 85-79; s. 69, ch. 87-226; s. 20, ch. 93-208; s. 11, ch. 93-257; s. 10, ch. 95-401; s. 1018, ch. 97-102; s. 3, ch. 97-240; s. 150, ch. 2001-226; s. 2, ch. 2010-122; s. 17, ch. 2012-100.

Note.—Created from former s. 733.20.

F.S. 733.707 on Google Scholar

F.S. 733.707 on CourtListener

Amendments to 733.707

Annotations, Discussions, Cases:

Cases Citing Statute 733.707

Total Results: 47

Thompson v. Hodson

825 So. 2d 941

District Court of Appeal of Florida | Filed: May 9, 2002 | Docket: 1691138

Cited 12 times | Published

represents a Class I claim against the estate under section 733.707, Florida Statutes (1993), and he is entitled

Via v. Putnam

656 So. 2d 460, 1995 WL 337970

Supreme Court of Florida | Filed: Jun 8, 1995 | Docket: 613626

Cited 12 times | Published

should not be given creditor status under section 733.707, Florida Statutes (1993), when their interests

Shuck v. Bank of America, NA

862 So. 2d 20, 2003 WL 22149149

District Court of Appeal of Florida | Filed: Sep 19, 2003 | Docket: 1762389

Cited 10 times | Published

death in May 2001, the pertinent statute, section 733.707(3), Florida Statutes (2000), read: Any portion

In Re Estate of Wiggins

729 So. 2d 523, 1999 WL 212172

District Court of Appeal of Florida | Filed: Apr 14, 1999 | Docket: 362061

Cited 5 times | Published

distributed pursuant to the Florida Probate Code, section 733.707, Florida Statutes (1997), as follows: $3

Carvel v. Godley

939 So. 2d 204, 2006 WL 2872664

District Court of Appeal of Florida | Filed: Oct 11, 2006 | Docket: 1657439

Cited 4 times | Published

trustee but a contingent remainder beneficiary. Section 733.707(3), Florida Statutes, mandates payment of estate

In Re Estate of Tensfeldt

839 So. 2d 720, 2003 WL 118210

District Court of Appeal of Florida | Filed: Jan 15, 2003 | Docket: 1708014

Cited 4 times | Published

take precedence over the elective share, see § 733.707, Fla. Stat. (2000), the Florida Supreme Court

In Re Estate of Wagner

423 So. 2d 400

District Court of Appeal of Florida | Filed: Nov 3, 1982 | Docket: 1528795

Cited 4 times | Published

expenses does not constitute a bequest because section 733.707, Florida Statutes (1979), requires that debts

In Re Estate of Lunga

360 So. 2d 109

District Court of Appeal of Florida | Filed: Jun 6, 1978 | Docket: 1738446

Cited 4 times | Published

733.706, Florida Statutes (1977). Moreover, Section 733.707, Florida Statutes (1977), providing for the

Estate of Read v. ADK PROPERTIES

766 So. 2d 393, 2000 WL 1133054

District Court of Appeal of Florida | Filed: Aug 11, 2000 | Docket: 1697747

Cited 3 times | Published

obtaining relief from the Trust. We agree. Section 733.707(3), Florida Statutes (1997), provides: Any

Tobin v. Damian

723 So. 2d 396, 1999 WL 9799

District Court of Appeal of Florida | Filed: Jan 13, 1999 | Docket: 1319577

Cited 3 times | Published

action against the Trust. Appellant argues that section 733.707(3), Florida Statutes (1995), provides a cause

Amendments to Florida Probate Rules

683 So. 2d 78, 21 Fla. L. Weekly Supp. 436, 1996 Fla. LEXIS 1713, 1996 WL 559880

Supreme Court of Florida | Filed: Oct 3, 1996 | Docket: 466033

Cited 3 times | Published

(3) the trustee of any trust described in section 733.707(3), Florida Statutes. Service upon creditors

Tillman v. Smith

533 So. 2d 928, 1988 WL 121311

District Court of Appeal of Florida | Filed: Nov 17, 1988 | Docket: 1233511

Cited 3 times | Published

Class 1 rather than Class 7 priority under section 733.707, Florida Statutes (1987). That statute provides:

Baldwin v. Lewis

397 So. 2d 985

District Court of Appeal of Florida | Filed: Apr 21, 1981 | Docket: 1706587

Cited 3 times | Published

priority of creditors' claims pursuant to Section 733.707, Florida Statutes (1979).[1] Hence, the order

Koile v. State

934 So. 2d 1226, 31 Fla. L. Weekly Supp. 501, 2006 Fla. LEXIS 1479, 2006 WL 1838565

Supreme Court of Florida | Filed: Jul 6, 2006 | Docket: 64845912

Cited 2 times | Published

beneficiaries may not have paid the funeral expenses. See § 733.707(1)(b), Fla. Stat. (2005) (setting forth order

Nahar v. Nahar

576 So. 2d 862, 1991 WL 35321

District Court of Appeal of Florida | Filed: Mar 19, 1991 | Docket: 1242870

Cited 2 times | Published

argue that they are "creditors" pursuant to section 733.707(2), Florida Statutes (1989),[1] and that therefore

Estate of Grillo

393 So. 2d 578

District Court of Appeal of Florida | Filed: Jan 14, 1981 | Docket: 2413859

Cited 2 times | Published

judgment considered a Class 1 priority under Section 733.707, Florida Statutes (1979). The personal representative

In Re Amendments to the Fl. Probate Rules

964 So. 2d 140, 32 Fla. L. Weekly Supp. 505, 2007 Fla. LEXIS 1234, 2007 WL 2002458

Supreme Court of Florida | Filed: Jul 12, 2007 | Docket: 1689866

Cited 1 times | Published

beneficiaries; (3) a trustee of any trust described in section 733.707(3), Florida Statutes and each qualified beneficiary

Becklund v. Fleming

869 So. 2d 1, 2003 WL 22316841

District Court of Appeal of Florida | Filed: Oct 10, 2003 | Docket: 1175160

Cited 1 times | Published

version of section 733.707(3) that was substantially similar to the version of section 733.707(3) in effect

Teague v. Estate of Hoskins

709 So. 2d 1373, 1998 WL 190403

Supreme Court of Florida | Filed: Apr 23, 1998 | Docket: 1278634

Cited 1 times | Published

attorney's fees were a Class 8 priority under section 733.707, Florida Statutes (1995). The district court

Marcus v. DeWitt

534 F. Supp. 55, 48 A.F.T.R.2d (RIA) 6301, 1981 U.S. Dist. LEXIS 15033

District Court, M.D. Florida | Filed: Sep 4, 1981 | Docket: 1001334

Cited 1 times | Published

payment of administration expenses. Fla.Stat. § 733.707(1)(a). It is not contested that costs incurred

In Re: Amendments to Florida Probate Rules - 2024 Legislation

Supreme Court of Florida | Filed: Feb 27, 2025 | Docket: 69131363

Published

(3) a trustee of any trust described in section 733.707(3), Florida Statutes, and each qualified beneficiary

Kimberly Swoyer Brush, Esquire, as Personal Representative of the Estate of Frederick Eugene Swoyer v. Kelly DiMaria Coppelli

District Court of Appeal of Florida | Filed: Feb 14, 2025 | Docket: 69640879

Published

recovered from the estate—but not for $34,834.75. See § 733.707, Fla. Stat. (2012) (establishing the order of

Grant, Grant v. Kunke Pr

District Court of Appeal of Florida | Filed: Nov 13, 2024 | Docket: 69369600

Published

statutorily received priority status for payment. See § 733.707. Specifically, they argue that they were "Class

In Re: Amendments to Florida Probate Rules

Supreme Court of Florida | Filed: Jul 3, 2024 | Docket: 68913248

Published

owned by the trustee of a trust described in section 733.707(3), Florida Statutes, of which the deceased

Benzo Elias Rudnikas v. Mercedes Gisela Gonzalez

District Court of Appeal of Florida | Filed: Mar 27, 2024 | Docket: 68380022

Published

the trustee of a trust described in [section] 733.707(3) is an interested person in the administration

FRANCES HASKIN, etc. v. MICHAEL HASKIN

District Court of Appeal of Florida | Filed: Aug 16, 2023 | Docket: 67696342

Published

Eugene’s net Estate. Pursuant to Fla. Stat. § 733.707, the assets Eugene transferred to the Trust

In Re: Amendments to the Florida Probate Rules - 2021 Fast-Track Report

Supreme Court of Florida | Filed: Nov 4, 2021 | Docket: 60698371

Published

property owned by a trust as described in section 733.707(3), Florida Statutes (2021), and new subdivision

In Re AMENDMENTS TO the FLORIDA PROBATE RULES

181 So. 3d 480, 40 Fla. L. Weekly Supp. 703, 2015 Fla. LEXIS 2810, 2015 WL 9264021

Supreme Court of Florida | Filed: Dec 17, 2015 | Docket: 3022132

Published

(3) a trustee of any trust described in section 733.707(3), Florida Statutes, and each qualified beneficiary

Geezil v. Savage

127 So. 3d 867, 2013 WL 6246204, 2013 Fla. App. LEXIS 19298

District Court of Appeal of Florida | Filed: Dec 4, 2013 | Docket: 60236902

Published

payment of expenses and obligations under section 733.707, Florida Statutes (2007), when determining

In re Amendments to the Florida Probate Rules

131 So. 3d 717, 38 Fla. L. Weekly Supp. 868, 2013 WL 6223207, 2013 Fla. LEXIS 2608

Supreme Court of Florida | Filed: Nov 27, 2013 | Docket: 60238158

Published

beneficiaries; (3) a trustee of any trust described in section 733.707(3), Florida Statutes and each qualified beneficiary

Lehman v. Lucom

78 So. 3d 592, 2012 WL 385486, 2012 Fla. App. LEXIS 1768

District Court of Appeal of Florida | Filed: Feb 8, 2012 | Docket: 2356736

Published

Class 3, and Class 8 payment obligations. See § 733.707, Fla. Stat. (2010). In other words, as appellees

LAURITSEN v. Wallace

67 So. 3d 285, 2011 Fla. App. LEXIS 4666, 2011 WL 1195873

District Court of Appeal of Florida | Filed: Apr 1, 2011 | Docket: 2361301

Published

devises abate. § 733.805, Fla. Stat. (2007). Section 733.707(1) provides that "[t]he personal representative

Copeland v. Buswell

20 So. 3d 867, 2009 Fla. App. LEXIS 10354, 2009 WL 2243701

District Court of Appeal of Florida | Filed: Jul 29, 2009 | Docket: 1640107

Published

claims in probate is set forth in section 733.707. Section 733.707(1) provides as follows: The personal

Koile v. State

935 So. 2d 1226

Supreme Court of Florida | Filed: Jul 6, 2006 | Docket: 1715739

Published

beneficiaries may not have paid the funeral expenses. See § 733.707(1)(b), Fla. Stat. (2005) (setting forth order

In re Amendments to the Florida Probate Rules

912 So. 2d 1178, 30 Fla. L. Weekly Supp. 666, 2005 Fla. LEXIS 1917, 2005 WL 2385258

Supreme Court of Florida | Filed: Sep 29, 2005 | Docket: 64840686

Published

beneficiaries; (3) a trustee of any trust described in section 733.707(3), Florida Statutes and each beneficiary of

Arzuman v. Estate of Bin

879 So. 2d 675, 2004 Fla. App. LEXIS 11727, 2004 WL 1779074

District Court of Appeal of Florida | Filed: Aug 11, 2004 | Docket: 64832140

Published

judgment, it would be a class 8 claim under section 733.707, Florida Statutes, and that, after paying expenses

Gneiser v. Adult Comprehensive Protection Services, Inc.

873 So. 2d 573, 2004 Fla. App. LEXIS 7370, 2004 WL 1159780

District Court of Appeal of Florida | Filed: May 26, 2004 | Docket: 64830706

Published

and 737.3054(1), Florida Statutes (2002). Section 733.707(3) provides, in pertinent part: Any portion

Amendments to the Florida Probate Rules

848 So. 2d 1069, 28 Fla. L. Weekly Supp. 495, 2003 Fla. LEXIS 1063, 2003 WL 21402500

Supreme Court of Florida | Filed: Jun 19, 2003 | Docket: 64823856

Published

beneficiaries; (3) a trustee of any trust described in section 733.707(3), Florida Statutes; and (4)persons who may

Chase Manhattan Bank, USA, N.A. v. Estate of Silveira

815 So. 2d 770, 2002 Fla. App. LEXIS 6168, 2002 WL 888801

District Court of Appeal of Florida | Filed: May 8, 2002 | Docket: 64814886

Published

Class 8 claims are of the lowest priority. Section 733.707, Florida Statutes (1999), provides: (1) The

Amendments to the Florida Probate Rules

824 So. 2d 849, 27 Fla. L. Weekly Supp. 423, 2002 Fla. LEXIS 873, 2002 WL 825699

Supreme Court of Florida | Filed: May 2, 2002 | Docket: 64817121

Published

(3) thea trustee of any trust described in section 733.707(3), Florida Statutes^-; and (4) persons who

Teague v. Estate of Hoskins

684 So. 2d 293, 1996 Fla. App. LEXIS 12882, 1996 WL 713996

District Court of Appeal of Florida | Filed: Dec 13, 1996 | Docket: 64769561

Published

Class 8 claim. This appeal ensued. THE LAW Section 733.707, Florida Statutes (1995) states: Order of payment

Putnam v. Via

638 So. 2d 981, 1994 Fla. App. LEXIS 5652, 1994 WL 248094

District Court of Appeal of Florida | Filed: Jun 10, 1994 | Docket: 64749314

Published

the appellees were class 7 obligations under section 733.707, Florida Statutes (1991)1, and that Rachel’s

Bailey v. Capital Bank

637 So. 2d 365, 1994 Fla. App. LEXIS 5209, 1994 WL 234339

District Court of Appeal of Florida | Filed: Jun 1, 1994 | Docket: 64748541

Published

claims refers to those claims filed pursuant to section 733.707, Florida Statutes (1991), which provides: (1)

University of Miami v. Sosa

629 So. 2d 172, 1993 Fla. App. LEXIS 9980, 1993 WL 390258

District Court of Appeal of Florida | Filed: Oct 5, 1993 | Docket: 64744981

Published

accordance with the applicable probate statutes, § 733.707, Fla.Stat. (1991); the question of UM’s rights

Carlton v. Carlton

578 So. 2d 820, 1991 Fla. App. LEXIS 3775, 1991 WL 63765

District Court of Appeal of Florida | Filed: Apr 24, 1991 | Docket: 64658336

Published

assets to pay all unsecured claims in full. See § 733.707(2), Fla.Stat. (1989). All of the parties seem

Lyman v. Folan

423 So. 2d 400, 1982 Fla. App. LEXIS 21507

District Court of Appeal of Florida | Filed: Nov 3, 1982 | Docket: 64593918

Published

expenses does not constitute a bequest because section 733.707, Florida Statutes (1979), requires that debts

In re Estate of Granger

391 So. 2d 311, 1980 Fla. App. LEXIS 17821

District Court of Appeal of Florida | Filed: Dec 10, 1980 | Docket: 64579244

Published

as to the priorities of claims pursuant to Section 733.707, Florida Statutes (1979). Specifically, the