A Last Will & Testament is not just for retirees or the wealthy. In Florida, every adult should have a Last Will, because if you do not, the State of Florida has already written one for you. Chances are, it does not match your wishes.

A properly prepared Last Will lets you decide who receives your property, who raises your minor children, who handles your affairs, and even who cares for your pets. Without one, those deeply personal decisions are left to Florida law and, ultimately, a judge.

What a Last Will Does for You

A Florida Last Will allows you to:

• Name beneficiaries to receive your property
• Appoint a guardian for minor children
• Provide for the care of pets
• Choose a personal representative (executor) to handle your estate
• Direct how debts, expenses, and taxes should be paid

Without a Will, your estate is distributed under Florida’s intestate succession laws, which follow a rigid formula that may not reflect modern families, blended families, or unmarried partners.

Florida Last Will Requirements

To create a valid Last Will in Florida, you must:

• Be at least 18 years old (or an emancipated minor)
• Be of sound mind, meaning you understand what you own, who your beneficiaries are, and what your Will does
• Make the Will voluntarily, free from pressure or undue influence
• Put the Will in writing (typed or handwritten)

Witness Requirements

Florida has strict signing rules:

• You must sign your Will at the end of the document
• Two witnesses must watch you sign (or hear you acknowledge your signature)
• The witnesses must sign in the presence of you and each other

Should a Last Will Be Notarized?

A Last Will does not have to be notarized to be valid in Florida. However, most Wills include a self-proving affidavit, signed by you and your witnesses before a notary. This allows the Will to be admitted to probate without tracking down witnesses later, saving time and expense.

Are Handwritten (Holographic) Wills Valid?

A handwritten Will is only valid in Florida if it meets all the same requirements as a typed Will, including proper witnessing. Simply writing your wishes on paper without witnesses is not enough.

Choosing Your Personal Representative

Your personal representative (executor) is responsible for managing your estate through probate.

In Florida, this person must:

• Be at least 18 years old
• Be mentally and physically able to serve
• Not have a felony conviction
• Either be a Florida resident, or a close family member (spouse, sibling, parent, child, or certain relatives)

Choosing the right person is critical. They will handle finances, communicate with beneficiaries, and work with the court.

Changing or Revoking a Last Will

You can change or revoke your Last Will at any time while you are alive and competent.

You may revoke a Last Will by:

• Physically destroying it (tearing, burning, shredding)
• Signing a written revocation with proper witnesses
• Creating a new Last Will that cancels prior ones

You can also make changes using a codicil, but multiple codicils can create confusion. Often, it is cleaner to prepare a new Last Will.

What Happens During Florida Probate?

Probate is the court-supervised process of settling your estate. In general:

1. Your Last Will & Testament is filed with the court
2. A personal representative is appointed
3. Assets and debts are identified
4. Creditors are notified and paid
5. Remaining property is distributed to beneficiaries

If there is no Last Will, Florida law decides who inherits.

What If You Die Without a Last Will?

Dying “intestate” means Florida statutes control everything.

Generally:

• A spouse receives a large share-sometimes all
• Children share in the estate, depending on family structure
• If there is no spouse or children, assets pass to parents, siblings, or extended relatives
• If no relatives can be found, the State of Florida receives the estate

Unmarried partners, stepchildren, close friends, and charities receive nothing unless named in a Last Will.

Spousal Rights in Florida

Florida is not a community property state. However, a surviving spouse has strong protections, including the right to claim an elective share – typically 30% of certain estate assets – even if left out of the Last Will.

Estate and Inheritance Taxes

Florida does not have a state estate or inheritance tax.

However, large estates may be subject to federal estate tax. Federal exemption amounts are scheduled to change in coming years, making planning important for higher-net-worth families.

How to Get Started

Creating a Florida Last Will & Testament typically involves:

1. Listing your assets
2. Choosing beneficiaries
3. Naming guardians for minor children
4. Selecting a personal representative
5. Properly signing with two witnesses
6. Storing the will in a safe place and telling your representative where it is

The Bottom Line

A Last Will is one of the most important legal documents you will ever sign. It protects your family, preserves your wishes, and prevents unnecessary court complications.

Without a Last Will & Testament, the State of Florida makes those decisions for you.

With one, you stay in control – even after you are gone.

The foregoing is a brief and general overview of the topic and the need for specific and experienced legal and tax advice is emphasized.

If you have any additional questions regarding the foregoing or have any legal issues or concerns, please contact the law firm of CASERTA & SPIRITI in Miami Lakes, Florida.

When a loved one passes away, their assets do not automatically transfer to family members. In many cases, the estate must go through Formal Administration, the primary probate process under the Florida Probate Code and Florida Probate Rules.

Formal Administration is typically required when the estate includes real estate, significant assets, or when creditors need to be addressed. The process is handled through the probate court in the county where the person permanently lived, or was domiciled, at the time of death.

The court oversees the legal transfer of assets, the payment of debts, and ensures everything is done according to Florida law.

Who Is in Charge of the Estate?

The person responsible for managing the estate is called the Personal Representative (sometimes referred to in other states as an executor).

If There Is a Will (Testate Estate)

When someone passes away with a valid Last Will and Testament, the person named in the Will to serve as Personal Representative is usually appointed by the court—provided they are legally qualified and willing to serve.

If There Is No Will (Intestate Estate)

If there is no Will, Florida law sets the order of priority:

1. Surviving spouse has first priority
2. If there is no surviving spouse, the heirs (such as children) select a Personal Representative
3. The selection is based on majority interest in the estate, not simply the number of heirs
4. If heirs cannot agree, the court may appoint the person closest in family relationship to the deceased

Who Cannot Serve?

Under Florida law, a Personal Representative cannot serve if they:

• Have been convicted of a felony
• Are mentally or physically unable to perform the duties
• Are under 18 years old

Additionally, non-Florida residents generally cannot serve unless they are closely related to the deceased.

Notifying Creditors

One of the Personal Representative’s first duties is to notify creditors.

This involves:

• Publishing a Notice to Creditors in a local newspaper
• Directly notifying known or reasonably discoverable creditors

Creditors then have limited time to file claims:

• 3 months from the date of first publication, or
• 30 days from direct notice, whichever is later

If a creditor misses the deadline, the claim is usually barred. In almost all cases, claims filed more than 2 years after death are permanently prohibited.

Importantly, the Personal Representative is not personally responsible for paying estate debts. Debts are paid only from estate assets, and only if sufficient funds are available.

Taxes the Estate May Owe

The Personal Representative must ensure all required tax filings are completed, which may include:

• The deceased person’s final income tax return
• An estate income tax return if the estate earns income during administration

Federal Estate Tax

Florida does not have a state estate tax. However, some larger estates may owe federal estate tax.

As of 2026 projections, the federal estate tax exemption is expected to be around $15 million per person. Estates exceeding this amount may owe tax at rates up to 40%. Most Florida estates do not reach this threshold, but careful review is always important.

Wrapping Up the Estate: Final Distribution

After:

• Creditors have been addressed
• Taxes are filed and paid
• Administrative expenses are resolved

…the Personal Representative asks the court to approve the Final Distribution.

At that point:

• Assets are distributed to beneficiaries named in the Will, or
• If there is no Will, assets are distributed according to Florida intestacy law (to spouses, children, or other relatives in a set order)

Once distributions are complete and the court approves, the estate is formally closed.

Why Formal Administration Matters

Formal Administration ensures that:

• Assets are transferred legally and correctly
• Creditors are properly handled
• Family disputes are minimized
• The Personal Representative is protected by court supervision

While probate can seem overwhelming, Florida’s system provides a structured process designed to protect families, beneficiaries, and those handling the estate.

With proper legal guidance, Formal Administration becomes a manageable step toward settling affairs and moving forward with clarity and peace of mind.

The foregoing is a brief and general overview of the topic and the need for specific and experienced legal and tax advice is emphasized.

If you have any additional questions regarding the foregoing or have any legal issues or concerns, please contact the law firm of CASERTA & SPIRITI in Miami Lakes, Florida.

Estate planning is not a single document or a one-time event, it is a coordinated legal strategy designed to protect your health, your family, your business, and your legacy. In Florida, where family structures, business ownership, and asset profiles vary widely, effective planning requires more than a simple Last Will & Testament.

Below is an overview of the foundational building blocks of a strong Florida Estate plan, with practical insight into how each tool works, why it matters, and how it fits into a comprehensive strategy.

Healthcare Directives: Protecting Your Health and Your Voice

Healthcare Directives are the foundation of any estate plan, regardless of age or wealth. In Florida, these documents ensure that your medical wishes are respected if you are unable to speak for yourself.

A Living Will allows you to express preferences regarding life-prolonging procedures, comfort care, and end-of-life decisions. A Designation of Healthcare Surrogate appoints a trusted individual to make medical decisions on your behalf when you are incapacitated. These documents work together and are governed by Chapter 765 of the Florida Statutes.

Without properly executed healthcare directives, even close family members may be forced to seek court intervention to make urgent medical decisions, often during emotionally charged moments. Thoughtful planning avoids confusion, conflict, and delay, while ensuring dignity and autonomy.

LLC Operating Agreements: Where Business Planning Meets Estate Planning

For business owners, an LLC Operating Agreement is not just a business document-it is an Estate planning instrument.

In Florida, an operating agreement governs:

• Who controls the company during incapacity
• What happens to ownership interests upon death
• Whether interests transfer to heirs or remain with surviving members
• Buy-sell rights, valuation methods, and restrictions on transfer

Without clear succession provisions, a business owner’s death can trigger disputes, forced dissolutions, or unintended transfers to heirs with no business experience. Coordinating your operating agreement with your trust or will is essential to preserve business continuity and family harmony.

The Anatomy of a Trust: Understanding the Structure Behind the Strategy

At its core, a trust is a legal relationship, not a separate entity, designed to hold and manage assets for others. Every trust can be understood by examining four essential classifications:

1. Revocable vs. Irrevocable – Whether the trust can be changed or terminated
2. Inter Vivos vs. Testamentary – Created during life or at death
3. Grantor vs. Non-Grantor – Who bears the income tax responsibility
4. Discretionary vs. Mandatory – How and when distributions are made

A well-drafted trust clearly defines:

• The trustee’s authority and limitations
• Distribution standards
• Beneficiary protections
• Tax planning provisions
• Contingency planning

Poorly drafted trusts often fail not because of bad intent, but because of vague language, conflicting provisions, or failure to anticipate future events. Careful drafting is critical.

Directed Trusts: Separating Power to Protect Wealth

Florida law allows for Directed Trusts, which separate traditional trustee duties among different fiduciaries. For example:

• An investment advisor controls investments
• A distribution trustee manages beneficiary payments
• A trust protector holds limited amendment or oversight powers

This structure is especially useful for families with substantial assets, blended families, or beneficiaries who need protection but not absolute control. Directed trusts offer flexibility without sacrificing accountability and are increasingly popular in modern Florida estate planning.

Prenuptial Agreements: Estate Planning Before “I Do”

Prenuptial Agreements are not just divorce-planning tools; they are powerful estate planning instruments.

In Florida, a valid Prenup can:

• Preserve separate property
• Define inheritance rights
• Protect children from prior relationships
• Waive elective share and homestead rights (when properly drafted)
• Coordinate with Trusts and Last Wills

For individuals entering marriage with existing assets, businesses, or children, a Prenuptial agreement often prevents future litigation and preserves family harmony.

Powers of Appointment: Built-In Flexibility for the Future

A Power of Appointment allows a trusted person to redirect trust assets among a defined group of beneficiaries, often children or grandchildren, based on future circumstances.

This tool provides adaptability across generations, allowing estate plans to respond to changes in tax law, family needs, or beneficiary maturity. When properly drafted, powers of appointment can enhance tax efficiency and preserve long-term flexibility without sacrificing control.

A Coordinated Strategy, Not Isolated Documents

Each of these tools: Healthcare Directives, LLC Agreements, Trusts, Prenuptial Agreements, and Powers of Appointment, works best when integrated into a cohesive plan. Estate planning is not about documents alone; it is about foresight, coordination, and clarity.

A thoughtful Florida estate plan:

• Protects decision-making during incapacity
• Preserves privacy and avoids probate where possible
• Ensures business continuity
• Reduces conflict and litigation
• Transfers not just wealth, but peace of mind

Estate planning done right is proactive, not reactive, and it is one of the most meaningful gifts you can leave to the people who matter most.

The foregoing is a brief and general overview of the topic and the need for specific and experienced legal and tax advice is emphasized.

If you have any additional questions regarding the foregoing or have any legal issues or concerns, please contact the law firm of CASERTA & SPIRITI in Miami Lakes, Florida.