Associate Attorney
In Revah v. Revah, 50 Fla. L. Weekly D2441 (Fla. 4th DCA 2025), a trust beneficiary sought an accounting and broader relief after years of confusing transactions involving trust assets and a highly valuable residence. The beneficiary (Suzanne) was 90 years old and spoke only French; the trustee was her granddaughter (Cecile). After the beneficiary demanded an accounting and was refused, the case escalated into claims for an accounting, damages flowing from the accounting, removal of the trustee, and a constructive trust—while the trustee countered with claims like partition and unjust enrichment tied to issues with the residence bought with trust proceeds and expenses of the trust.
The trial court granted summary judgment for the trustee, accepting what was essentially a late production of bank account ledgers as a sufficient “accounting,” and entered a sweeping final judgment that included substantial damages in the trustee’s favor. The Fourth DCA reversed, emphasizing a core principle in trust administration: beneficiaries are entitled to annual accountings that meet statutory requirements and are reasonably understandable. Simply dumping disorganized, illegible, or unexplained ledgers shortly before a hearing does not satisfy the trustee’s accounting obligations.
The appellate court’s analysis (as summarized in the presentation) underscores a burden-shifting reality that matters in practice: once the beneficiary makes a prima facie showing that the required accountings were not provided, the trustee must demonstrate compliance with the statutory accounting framework—not just produce raw banking data and call it done.
Practice pointers
For trustees: “Accounting” means more than records. If you’re administering an irrevocable trust, annual accountings are required. It is your duty to provide timely, periodic accountings in a format that is readable, organized, and compliant.
For beneficiaries: Build the record early. A clear written demand for a statutory accounting and documentation of noncompliance can be the lever that forces meaningful judicial review.
Don’t confuse transparency with volume. Producing piles of documents (especially at the last minute) can backfire if the materials aren’t presented in a way that actually explains what happened to trust funds and why.
Watch for concealment arguments. Where a trustee’s actions and non-disclosures obscure what occurred, issues like fraudulent concealment may affect limitations defenses and how the court views delay-based arguments.
Takeaway: In trust litigation, “here are some bank statements” is not the same thing as a real accounting. Courts expect trustees to tell a coherent, statutorily compliant financial story—especially when high-dollar property transfers and self-directed reimbursements are in the mix.
Trust and estate disputes often turn on whether the trustee did the fundamentals: proper records, proper disclosures, and proper accountings. If you’re dealing with an accounting demand, removal issues, or property transfers involving trust assets, our team can help you frame the case around the statutory duties that courts actually enforce.
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