(a)     Petition for Discharge; Final Accounting. A personal representative who has completed administration except for distribution shall file a final accounting and a petition for discharge including a plan of distribution.

(b)     Contents.

The petition for discharge shall contain a statement:

(1)     that the personal representative has fully administered the estate;

(2)     that all claims which were presented have been paid, settled, or otherwise disposed of;

(3)     that the personal representative has paid or made provision for taxes and expenses of administration;

(4)     showing the amount of compensation paid or to be paid to the personal representative, attorneys, accountants, appraisers, or other agents employed by the personal representative and the manner of determining that compensation;

(5)     showing a plan of distribution which shall include:

(A)     a schedule of all prior distributions;

(B)     the property remaining in the hands of the personal representative for distribution;

(C)     a schedule describing the proposed distribution of the remaining assets; and

(D)     the amount of funds retained by the personal representative to pay expenses that are incurred in the distribution of the remaining assets and termination of the estate administration;

(6)     that any objections to the accounting, the compensation paid or proposed to be paid, or the proposed distribution of assets must be filed within 30 days from the date of service of the last of the petition for discharge or final accounting; and also that within 90 days after filing of the objection, a notice of hearing thereon must be served or the objection is abandoned; and

(7)     that objections, if any, shall be in writing and shall state with particularity the item or items to which the objection is directed and the grounds on which the objection is based.

(c)     Closing Estate; Extension. The final accounting and petition for discharge shall be filed and served on interested persons within 12 months after issuance of letters for an estate not filing a federal estate tax return, otherwise within 12 months from the date the return is due, unless the time is extended by the court for cause shown after notice to interested persons. The petition to extend time shall state the status of the estate and the reason for the extension.

(d)     Distribution. The personal representative shall promptly distribute the estate property in accordance with the plan of distribution, unless objections are filed as provided in these rules.

(e)     Discharge. On receipt of evidence that the estate has been fully administered and properly distributed, the court shall enter an order discharging the personal representative and releasing the surety on any bond.

(a)     Objections. An interested person may object to the petition for discharge or final accounting within 30 days after the service of the later of the petition or final accounting on that interested person.

(b)     Contents. Written objections to the petition for discharge or final accounting must state with particularity the items to which the objections are directed and must state the grounds on which the objections are based.

(c)     Service. Copies of the objections shall be served by the objector on the personal representative and interested persons not later than 30 days after the last date on which the petition for discharge or final accounting was served on the objector.

(d)     Hearing on Objections. Any interested person may set a hearing on the objections. Notice of the hearing shall be given to all interested persons. If a notice of hearing on the objections is not served within 90 days of filing of the objections, the objections shall be deemed abandoned and the personal representative may make distribution as set forth in the plan of distribution.

(e)     Order on Objections. The court shall sustain or overrule any objections to the petition for discharge and final accounting and shall determine a plan of distribution.

(f)     Discharge. On receipt of evidence that the estate has been distributed according to the plan determined by the court and the claims of creditors have been paid or otherwise disposed of, the court shall enter an order discharging the personal representative and releasing the surety on any bond.

(a)     Filing. If the personal representative has recorded a notice of lien on protected homestead, the personal representative shall file a copy of the recorded notice in the probate proceeding.

(b)     Contents. The notice of lien shall contain:

(1)     the name and address of the personal representative and the personal representative’s attorney;

(2)     the legal description of the real property;

(3)     to the extent known, the name and address of each person appearing to have an interest in the property; and

(4)     a statement that the personal representative has expended or is obligated to expend funds to preserve, maintain, insure, or protect the property and that the lien stands as security for recovery of those expenditures and obligations incurred, including fees and costs.

(c)     Service. A copy of the recorded notice of lien shall be served on interested persons in the manner provided for service of formal notice.

(a)     Petition. A personal representative or interested person may file a petition to determine the amount of any lien on protected homestead.

(b)     Contents. The petition shall be verified by the petitioner and shall state:

(1)     the name and address of the personal representative and the personal representative’s attorney;

(2)     the interest of the petitioner;

(3)     the legal description of the real property;

(4)     to the extent known, the name and address of each person appearing to have an interest in the property; and

(5)     to the extent known, the amounts paid or obligated to be paid by the personal representative to preserve, maintain, insure, or protect the protected homestead, including fees and costs.

(c)     Service. The petition shall be served on interested persons by formal notice.

(a)     Filing of Notice. If a personal representative takes possession of what appears reasonably to be protected homestead pending a determination of its homestead status, the personal representative shall file a notice of that act.

(b)     Contents of Notice. The notice shall contain:

(1)     a legal description of the property;

(2)     a statement of the limited purpose for preserving, insuring, and protecting it for the heirs or devisees pending a determination of the homestead status;

(3)     the name and address of the personal representative and the personal representative’s attorney;

(4)     if the personal representative is in possession when the notice is filed, the date the personal representative took possession.

(c)     Service of Notice. The notice shall be served in the manner provided for service of formal notice on interested persons and on any person in actual possession of the property.

(a)     Petition. An interested person may file a petition to determine protected homestead real property owned by the decedent.

(b)     Contents. The petition shall be verified by the petitioner and shall state:

(1)     the date of the decedent’s death;

(2)     the county of the decedent’s domicile at the time of death;

(3)     the name of the decedent’s surviving spouse and the names of surviving descendants, and a statement as to whether the decedent had any minor children as of the date of death. If so, they should be identified with name and year of birth;

(4)     a legal description of the property owned by the decedent on which the decedent resided; and

(5)     any other facts in support of the petition.

(c)     Order. The court’s order on the petition shall describe the real property and determine whether any of the real property constituted the protected homestead of the decedent. If the court determines that any of the real property was the protected homestead of the decedent, the order shall identify by name the person or persons entitled to the protected homestead real property and define the interest of each.

(a)     Petition. An interested person may file a petition to determine exempt property within the time allowed by law.

(b)     Contents. The petition shall be verified by the petitioner and shall:

(1)     describe the property and the basis on which it is claimed as exempt property; and

(2)     state the name and address of the decedent’s surviving spouse or, if none, the names and addresses of decedent’s children entitled by law to the exempt property and the year of birth of those who are minors.

(c)     Order. The court shall determine each item of exempt property and its value, if necessary to determine its exempt status, and order the surrender of that property to the persons entitled to it.

(a)     Petition. An interested person may file a petition to determine family allowance.

(b)     Contents. The petition shall be verified by the petitioner and shall:

(1)     state the names and addresses of the decedent’s surviving spouse and the decedent’s adult lineal heirs and the initials, address, and year of birth of the decedents’ lineal heirs who are minors and who were being supported by the decedent or who were entitled to be supported by the decedent at the time of the decedent’s death; and

(2)     for each person for whom an allowance is sought, state the adult person’s name, or minor child’s initials, and relationship to the decedent, the basis on which the allowance is claimed, and the amount sought.

(c)     Order. The order shall identify the persons entitled to the allowance, the amount to which each is entitled, the method of payment, and to whom payment should be made.

(a)     Application. An interested person may request a disposition of the decedent’s personal property without administration. An application signed by the applicant shall set forth:

(1)     the description and value of the exempt property;

(2)     the description and value of the other assets of the decedent;

(3)     the amount of preferred funeral expenses and reasonable and necessary medical and hospital expenses for the last 60 days of the last illness together with accompanying statements or payment receipts; and

(4)     each requested payment or distribution of personal property.

(b)     Exempt Property. If the decedent’s personal property includes exempt property, or property that can be determined to be exempt property, the application must also be signed by all persons entitled to the exempt property or by their representative.

(c)     Preparation. On request, the clerk shall assist the applicant in the preparation of the required writing.

(d)     Disposition. If the court is satisfied that disposition without administration is appropriate, the court may, without hearing, by letter or other writing authorize the payment, transfer, or disposition of the decedent’s personal property to those persons entitled to it.

(a)     Resignation. A personal representative may resign with court approval.

(b)     Petition for Resignation. The personal representative seeking to resign shall file a petition for resignation. The petition shall be verified and shall state:

(1)     the personal representative desires to resign and be relieved of all powers, duties, and obligations as personal representative;

(2)     the status of the estate administration and that the interests of the estate will not be jeopardized if the resignation is accepted;

(3)     whether a proceeding for accounting, surcharge, or indemnification or other proceeding against the resigning personal representative is pending; and

(4)     whether the appointment of a successor fiduciary is necessary. If the petition nominates a successor fiduciary, it shall state the nominee’s priority under the Florida Probate Code, if any, and that the nominee is qualified to serve under the laws of Florida.

(c)     Service. The petition shall be served by formal notice on all interested persons and the personal representative’s surety, if any.

(d)     Appointment of Successor. Before accepting the resignation, the court shall determine the necessity for appointment of a successor fiduciary. If there is no joint personal representative serving, the court shall appoint a successor fiduciary.

(e)     Acceptance of Resignation. The court may accept the resignation and revoke the letters of the resigning personal representative if the interests of the estate are not jeopardized. Acceptance of the resignation shall not exonerate the resigning personal representative or the resigning personal representative’s surety from liability.

(f)     Delivery of Records and Property. The resigning personal representative shall immediately upon acceptance of the resignation by the court deliver to the remaining personal representative or the successor fiduciary all of the records of the estate and all property of the estate, unless otherwise directed by the court.

(g)     Petition for Discharge; Accounting. The resigning personal representative shall file an accounting and a petition for discharge within 30 days after the date that the letters of the resigning personal representative are revoked by the court. The petition for discharge shall be verified and shall state:

(1)     that the letters of the resigning personal representative have been revoked;

(2)     that the resigning personal representative has surrendered all undistributed estate assets, records, documents, papers, and other property of or concerning the estate to the remaining personal representative or the successor fiduciary; and

(3)     the amount of compensation paid or to be paid the resigning personal representative and the attorney and other persons employed by the resigning personal representative.

(h)     Notice, Filing, and Objections to Accounting. Notice of, filing of, and objections to the accounting of the resigning personal representative shall be as provided in rule 5.345.

(i)      Notice of Filing and Objections to Petition for Discharge.

(1)     Notice of filing and a copy of the petition for discharge shall be served on all interested persons. The notice shall state that objections to the petition for discharge must be filed within 30 days after the later of service of the petition or service of the accounting on that interested person.

(2)     Any interested person may file an objection to the petition for discharge within 30 days after the later of service of the petition or service of the accounting on that interested person. Any objection not filed within such time shall be deemed abandoned. An objection shall be in writing and shall state with particularity the item or items to which the objection is directed and the grounds on which the objection is based.

(3)     The objecting party shall serve a copy of the objection on the resigning personal representative and other interested persons.

(4)     Any interested person may set a hearing on the objections. Notice of the hearing shall be given to the resigning personal representative and other interested persons.

(j)      Failure to File Accounting or Deliver Records or Property. The resigning personal representative shall be subject to contempt proceedings if the resigning personal representative fails to file an accounting or fails to deliver all property of the estate and all estate records under the control of the resigning personal representative to the remaining personal representative or the successor fiduciary within the time prescribed by this rule or by court order.

(k)     Discharge. The court shall enter an order discharging the resigning personal representative and releasing the surety on any bond after the court is satisfied that the resigning personal representative has delivered all records and property of the estate to the remaining personal representative or the successor fiduciary; that all objections, if any, to the accounting of the resigning personal representative have been withdrawn, abandoned, or judicially resolved; and that the liability of the resigning personal representative has been determined and satisfied.

(a)     Commencement of Proceeding. The court on its own motion may remove, or any interested person by petition may commence a proceeding to remove, a personal representative. A petition for removal shall state the facts constituting the grounds upon which removal is sought, and shall be filed in the court having jurisdiction over the administration of the estate.

(b)     Accounting. A removed personal representative shall file an accounting within 30 days after removal.

(c)     Delivery of Records and Property. A removed personal representative shall, immediately after removal or within such time prescribed by court order, deliver to the remaining personal representative or to the successor fiduciary all of the records of the estate and all of the property of the estate.

(d)     Failure to File Accounting or Deliver Records and Property. If a removed personal representative fails to file an accounting or fails to deliver all property of the estate and all estate records under the control of the removed personal representative to the remaining personal representative or to the successor fiduciary within the time prescribed by this rule or by court order, the removed personal representative shall be subject to contempt proceedings.

(a)     Petition. If, after an estate is closed, additional property of the decedent is discovered or if further administration of the estate is required for any other reason, any interested person may file a petition for further administration of the estate. The petition shall be filed in the same probate file as the original administration.

(b)     Contents. The petition shall state:

(1)     the name, address, and interest of the petitioner in the estate;

(2)     the reason for further administration of the estate;

(3)     the description, approximate value, and location of any asset not included among the assets of the prior administration; and

(4)     a statement of the relief sought.

(c)     Order. The court shall enter such orders as appropriate. Unless required, the court need not revoke the order of discharge, reissue letters, or require bond.

(a)     Petition. The petition for ancillary letters shall include an authenticated copy of so much of the domiciliary proceedings as will show:

(1)     for a testate estate the will, petition for probate, order admitting the will to probate, and authority of the personal representative; or

(2)     for an intestate estate the petition for administration and authority of the personal representative to act.

(b)     Notice. Before ancillary letters shall be issued to any person, formal notice shall be given to:

(1)     all known persons qualified to act as ancillary personal representative and whose entitlement to preference of appointment is equal to or greater than petitioner’s and who have not waived notice or joined in the petition; and

(2)     all domiciliary personal representatives who have not waived notice or joined in the petition.

(c)     Probate of Will. On filing the authenticated copy of a will, the court shall determine whether the will complies with Florida law to entitle it to probate. If it does comply, the court shall admit the will to probate.

(a)     Filing Requirements. The foreign personal representative of a testate estate that meets the requirements of section 734.1025, Florida Statutes, may file with the clerk in the county where any property is located an authenticated copy of so much of the transcript of the foreign proceedings as will show:

(1)     the probated will and all probated codicils of the decedent;

(2)     the order admitting them to probate;

(3)     the letters or their equivalent; and

(4)     the part of the record showing the names of the beneficiaries of the estate or an affidavit of the foreign personal representative reciting that the names are not shown or not fully disclosed by the foreign record and specifying the names.

On presentation of the foregoing, the court shall admit the will and any codicils to probate if they comply with section 732.502(1) or section 732.502(2), Florida Statutes.

(b)     Notice to Creditors. After complying with the foregoing requirements, the foreign personal representative may cause a notice to creditors to be published as required by these rules.

(c)     Claims Procedure. The procedure for filing or barring claims and objecting to them and for suing on them shall be the same as for other estates, except as provided in this rule.

(d)     Order. If no claims are filed against the estate within the time allowed, the court shall enter an order adjudging that notice to creditors has been duly published and proof thereof filed and that no claims have been filed against the estate or that all claims have been satisfied.

(e)     Notification of Claims Filed. If any claim is filed against the estate within the time allowed, the clerk shall send to the foreign personal representative a copy of the claim and a notice setting a date for a hearing to appoint an ancillary personal representative. At the hearing, the court shall appoint an ancillary personal representative according to the preferences as provided by law.

(f)     Objections to Claims. If an ancillary personal representative is appointed pursuant to this rule, the procedure for filing, objecting to, and suing on claims shall be the same as for other estates, except that the ancillary personal representative appointed shall have not less than 30 days from the date of appointment within which to object to any claim filed.

(a)     Form. A creditor’s statement of claim shall be verified and filed with the clerk and shall state:

(1)     the basis for the claim;

(2)     the amount claimed;

(3)     the name and address of the creditor;

(4)     the security for the claim, if any; and

(5)     whether the claim is currently due or involves an uncertainty and, if not due, then the due date and, if contingent or unliquidated, the nature of the uncertainty.

(b)     Copy. At the time of filing the claim, the creditor shall also furnish the clerk with a copy thereof.

(c)     Mailing. The clerk shall mail a copy of claims, noting the fact and date of mailing on the original, to the attorney for the personal representative unless all personal representatives file a notice directing that copies of claims be mailed to a designated personal representative or attorney of record. Absent designation, a copy of claims shall be mailed to the attorney for the personal representative named first in the letters of administration.

(d)     Validity of Claim. Failure to deliver or receive a copy of the claim shall not affect the validity of the claim.

(e)     Amending Claims. If a claim as filed is sufficient to notify interested persons of its substance but is otherwise defective as to form, the court may permit the claim to be amended at any time.

(f)     Service by Personal Representative. If the personal representative files a claim individually, or in any other capacity creating a conflict of interest between the personal representative and any interested person, then at the time the claim is filed, the personal representative shall serve all interested persons with a copy of the claim and notice of the right to object to the claim. The notice shall state that an interested person may object to a claim as provided by law and rule 5.496. Service shall be either by informal notice or in the manner provided for service of formal notice. Service on one interested person by a chosen method shall not preclude service on another interested person by another method.

(a)     Filing. An objection to a claim, other than a personal representative’s proof of claim, shall be in writing and filed on or before the expiration of 4 months from the first publication of notice to creditors or within 30 days from the timely filing or amendment of the claim, whichever occurs later.

(b)     Service. A personal representative or other interested person who files an objection to the claim shall serve a copy of the objection on the claimant. If the objection is filed by an interested person other than the personal representative, a copy of the objection shall also be served on the personal representative. Any objection shall include a certificate of service.

(c)     Notice to Claimant. An objection shall contain a statement that the claimant is limited to a period of 30 days from the date of service of an objection within which to bring an action as provided by law.

(a)     Contents. A personal representative’s proof of claim shall state:

(1)     the basis for each claim;

(2)     the amount claimed;

(3)     the name and address of the claimant;

(4)     the security for the claim, if any;

(5)     whether the claim is matured, unmatured, contingent, or unliquidated;

(6)     whether the claim has been paid or is to be paid; and

(7)     that any objection to a claim listed as to be paid shall be filed no later than 4 months from first publication of the notice to creditors or 30 days from the date of the filing of the proof of claim, whichever occurs later.

(b)     Service. The proof of claim shall be served at the time of filing or promptly thereafter on all interested persons.

(a)     Filing. An objection to a personal representative’s proof of claim shall be in writing and filed on or before the expiration of 4 months from the first publication of notice to creditors or within 30 days from the timely filing of the proof of claim, whichever occurs later.

(b)     Contents. The objection shall identify the particular item or items to which objection is made. An objection to an item listed on the proof of claim as to be paid shall also contain a statement that the claimant is limited to a period of 30 days from the date of service of an objection within which to bring an independent action as provided by law.

(c)     Items Listed as Paid. If an objection is filed to an item listed on the proof of claim as paid, it shall not be necessary for the claimant to file an independent action as to that item. Liability as between estate and the personal representative individually for claims listed on the proof of claim as paid, or for claims treated as if they were listed on the proof of claim as paid, shall be determined in the estate administration, in a proceeding for accounting or surcharge, or in another appropriate proceeding, whether or not an objection has been filed.

(d)     Items Paid Before Objection. If an item listed as to be paid is paid by the personal representative prior to the filing of an objection as to that item, the item shall be treated as if it were listed on the proof of claim as paid.

(e)     Service. The objector shall serve a copy of the objection on the personal representative and, in the case of any objection to an item listed as to be paid, shall also serve a copy on that claimant within 10 days after the filing of the objection. In the case of an objection to an item listed as to be paid, the objection shall include a certificate of service.

(a)     Proceeding. The establishment and probate of a lost or destroyed will shall be in one proceeding.

(b)     Petition. The petition, in addition to reciting information required under these rules for petition for administration, shall include a statement of the facts constituting grounds on which relief is sought, and a statement of the contents of the will or, if available, a copy of the will.

(c)     Testimony. The testimony of each witness in the proceeding shall be reduced to writing and filed and may be used as evidence in any contest of the will if the witness has died or moved from the state.

(d)     Notice. No lost or destroyed will shall be admitted to probate unless formal notice has been given to those who, but for the will, would be entitled to the property thereby devised.

(e)     Order. The order admitting the will to probate shall state in full its terms and provisions.

(a)     Petition. The petition must be verified as required by law and must contain:

(1)     a statement of the interest of each petitioner, each petitioner’s name and address, and the name and office address of each petitioner’s attorney;

(2)     the name and last known address of the decedent, last 4 digits of the decedent’s social security number, date and place of death of the decedent, and state and county of the decedent’s domicile;

(3)     so far as is known, the names and addresses of the surviving spouse, if any, and the beneficiaries and their relationship to the decedent and the year of birth of any who are minors;

(4)     a statement showing venue;

(5)     a statement whether domiciliary or principal proceedings are pending in another state or country, if known, and the name and address of the foreign personal representative and the court issuing letters;

(6)     a statement that the decedent’s will, if any, does not direct administration as required by chapter 733, Florida Statutes;

(7)     a statement that the value of the entire estate subject to administration in this state, less the value of property exempt from the claims of creditors, does not exceed $75,000 or that the decedent has been dead for more than 2 years;

(8)     a description of all assets in the estate and the estimated value of each, and a separate description of any protected homestead and exempt property;

(9)     a statement either:

(A)     that all creditors’ claims are barred or

(B)     that a diligent search and reasonable inquiry for any known or reasonably ascertainable creditors has been made and one of the following:

(i)      A statement that the estate is not indebted.

(ii)     The name and address of each creditor, the nature of the debt, the amount of the debt and whether the amount is estimated or exact, and when the debt is due. If provision for payment of the debt has been made other than for full payment in the proposed order of distribution, the following information must be shown:

(a)     The name of the person who will pay the debt.

(b)     The creditor’s written consent for substitution or assumption of the debt by another person.

(c)     The amount to be paid if the debt has been compromised.

(d)     The terms for payment and any limitations on the liability of the person paying the debt.

(10)   in an intestate estate, a statement that after the exercise of reasonable diligence each petitioner is unaware of any unrevoked wills or codicils;

(11)   in a testate estate, a statement identifying all unrevoked wills and codicils being presented for probate, and a statement that each petitioner is unaware of any other unrevoked will or codicil; and

(12)   a schedule of proposed distribution of all probate assets and the person to whom each asset is to be distributed.

(b)     Service. The joinder in, or consent to, a petition for summary administration is not required of a beneficiary who will receive full distributive share under the proposed distribution. Any beneficiary and any known or reasonably ascertainable creditor not joining or consenting must receive formal notice of the petition.

(c)     Testate Estate. In a testate estate, on the filing of the petition for summary administration, the decedent’s will must be proved and admitted to probate.

(d)     Order. If the court determines that the decedent’s estate qualifies for summary administration, it must enter an order distributing the probate assets and specifically designating the person to whom each asset is to be distributed.

(a)     Application. All hearings under chapter 744 and under section 393.12, Florida Statutes, shall be open unless the alleged incapacitated person, adjudicated ward, or person alleged to have a developmental disability elects to have the hearing closed.

(b)     Election. An election to close a hearing may be made before the hearing by filing a written notice. Subject to the court’s approval, an election to close or reopen a hearing may be made at any time during the hearing by oral or written motion.

Electronic or stenographic recordings shall be made of all hearings on the:

(a)     adjudication of incapacity;

(b)     appointment of a guardian;

(c)     modification, termination, or revocation of the adjudication of incapacity;

(d)     restoration of capacity; or

(e)     restoration of rights.

(a)     Contents. The petition to determine incapacity shall be verified by the petitioner and shall state:

(1)     the name, age, and present address of the petitioner and the petitioner’s relationship to the alleged incapacitated person;

(2)     the name, age, county of residence, and present address of the alleged incapacitated person, and specify the primary language spoken by the alleged incapacitated person, if known;

(3)     that the petitioner believes the alleged incapacitated person to be incapacitated, the facts on which such belief is based, and the names and addresses of all persons known to the petitioner who have knowledge of such facts through personal observation;

(4)     the name and address of the alleged incapacitated person’s attending or family physician, if known;

(5)     which rights the alleged incapacitated person is incapable of exercising to the best of the petitioner’s knowledge; and, if the petitioner has insufficient experience to make that judgment, the petitioner shall so indicate;

(6)     whether plenary or limited guardianship is sought for the alleged incapacitated person;

(7)     the names, relationships, and addresses of the next of kin of the alleged incapacitated person, specifying the year of birth of any who are minors, to the extent known to the petitioner; and

(8)     whether there are possible alternatives to guardianship known to the petitioner, including, but not limited to, trust agreements, powers of attorney, surrogates, or advance directives.

(b)     Notice.

(1)     Contents. The notice of filing the petition to determine incapacity shall state:

(A)     the time and place of the hearing to inquire into the capacity of the alleged incapacitated person;

(B)     that an attorney has been appointed to represent such person; and

(C)     that if the court determines that such person is incapable of exercising any of the rights enumerated in the petition a guardian may be appointed.

(2)     Service on Alleged Incapacitated Person. The notice and a copy of the petition to determine incapacity shall be personally served by an elisor appointed by the court, who may be the court appointed counsel for the alleged incapacitated person. The elisor shall read the notice to the alleged incapacitated person, but need not read the petition. A return of service shall be filed by the elisor certifying that the notice and petition have been served on and the notice read to the alleged incapacitated person. No responsive pleading is required and no default may be entered for failure to file a responsive pleading. The allegations of the petition are deemed denied.

(3)     Service on Others. A copy of the petition and the notice shall also be served on counsel for the alleged incapacitated person, and on all next of kin.

(c)     Verified Statement. An interested person may file a verified statement that shall state:

(1)     that he or she has a good faith belief that the alleged incapacitated person’s trust, trust amendment, or durable power of attorney is invalid; and

(2)     facts constituting a reasonable basis for that belief.

(d)     Order. When an order determines that a person is incapable of exercising delegable rights, it shall specify whether there is an alternative to guardianship that will sufficiently address the problems of the incapacitated person.

(e)     Reports.

(1)     Filing. Each member of the examining committee must file his or her report with the clerk of the court within 15 days after appointment.

(2)     Service. Within 3 days after receipt of each examining committee member’s report, the clerk shall serve the report on the petitioner and the attorney for the alleged incapacitated person by electronic mail delivery or United States mail, and, upon service, shall file a certificate of service in the incapacity proceeding. The petitioner and the attorney for the alleged incapacitated person must be served with all reports at least 10 days before the hearing on the petition, unless the reports are not complete, in which case the petitioner and attorney for the alleged incapacitated person may waive the 10-day requirement and consent to the consideration of the report by the court at the adjudicatory hearing. If such service is not timely effectuated, the petitioner or the alleged incapacitated person may move for a continuance of the hearing.

(3)     Objections. The petitioner and the alleged incapacitated person may object to the introduction into evidence of all or any portion of the examining committee members’ reports by filing and serving a written objection on the other party no later than 5 days before the adjudicatory hearing. The objection must state the basis upon which the challenge to admissibility is made. If an objection is timely filed and served, the court shall apply the rules of evidence in determining the reports’ admissibility. For good cause shown, the court may extend the time to file and serve the written objection.

(f)     Adjudicatory Hearing. Upon appointment of the examining committee, the court shall set the date upon which the petition will be heard. The adjudicatory hearing must be conducted within at least 10 days, which time period may be waived, but no more than 30 days after the filing of the last filed report of the examining committee members, unless good cause is shown.

(a)     Petition for Appointment of Guardian. The petition for voluntary guardianship shall be verified by the petitioner and shall state:

(1)     the facts to establish venue;

(2)     the petitioner’s residence and post office address;

(3)     that the petitioner although mentally competent is incapable of the care, custody, and management of the petitioner’s estate by reason of age or physical infirmity, and is voluntarily petitioning to have a guardian of the petitioner’s property appointed;

(4)     whether the guardianship shall apply to all of the petitioner’s property or less than all of the petitioner’s property; and if less than all of the petitioner’s property, the specific property to which the guardianship is to apply;

(5)     the name and residence and post office address of any proposed guardian;

(6)     that the proposed guardian is qualified to serve or that a willing and qualified proposed guardian has not been located; and

(7)     the names and post office addresses of persons to whom the petitioner requests that notice of the hearing for the appointment of the guardian, and any petition for authority to act, be given.

(b)     Certificate of Licensed Physician. The petition shall be accompanied by a certificate of a licensed physician as required by law.

(c)     Notice of Hearing. Notice of hearing on the petition for appointment, and any petition for authority to act, shall be given to the ward and any person to whom the ward requests notice be given, which request can be made in the petition for appointment or a subsequent written request for notice signed by the ward.

(d)     Annual Report. The annual report shall be accompanied by a certificate from a licensed physician as required by law.

(e)     Termination. The ward may terminate a voluntary guardianship by filing a notice of termination. Copies of the notice shall be served on all interested persons. The guardian shall file a petition for discharge in accordance with these rules.

(a)     Application. This rule shall apply to any guardianship for a minor.

(b)     Petition to Determine Incapacity. No petition to determine incapacity need be filed.

(c)     Petition for Appointment of Guardian. The petition shall be verified by the petitioner and shall state:

(1)     the facts to establish venue;

(2)     the petitioner’s residence and post office address;

(3)     the name, age, and residence and post office address of the minor;

(4)     the names and addresses of the parents of the minor and if none, the next of kin known to the petitioner;

(5)     the name and residence and post office address of the proposed guardian, and that the proposed guardian is qualified to serve; or, that a willing and qualified guardian has not been located;

(6)     the proposed guardian’s relationship to and any previous association with the minor;

(7)     the reasons why the proposed guardian should be appointed; and

(8)     the nature and value of the property subject to the guardianship.

(d)     Notice. Formal notice of the petition for appointment of guardian shall be served on any parent who is not a petitioner or, if there is no parent, on the persons with whom the minor resides and on such other persons as the court may direct.

(e)     Initial and Annual Guardianship Reports.

(1)     The initial guardianship report shall consist only of the verified inventory. The annual guardianship report shall consist only of the annual accounting.

(2)     The guardian shall file an initial and annual guardianship plan as required by law.

(3)     Unless otherwise ordered by the court or required by law, the guardian need not serve a copy of the initial guardianship report and the annual guardianship reports on the ward.

(f)     Inspection of Inventory or Accounting. Unless otherwise ordered by the court for good cause shown, any inventory, amended or supplementary inventory, or accounting is subject to inspection only by the clerk, the ward or the ward’s attorney, and the guardian or the guardian’s attorney.

(a)     Contents. The petition shall be verified by the petitioner and shall state:

(1)     the facts to establish venue;

(2)     the petitioner’s residence and post office address;

(3)     the name, age, and residence and post office address of the alleged incapacitated person;

(4)     the nature of the incapacity, the extent of guardianship, either limited or plenary, requested for the alleged incapacitated person, and the nature and value of property subject to the guardianship;

(5)     the names and addresses of the next of kin of the alleged incapacitated person known to the petitioner;

(6)     the name and residence and post office address of the proposed guardian, and that the proposed guardian is qualified to serve, or that a willing and qualified guardian has not been located;

(7)     the proposed guardian’s relationship to and any previous association with the alleged incapacitated person;

(8)     the reasons why the proposed guardian should be appointed;

(9)     whether there are possible alternatives to guardianship known to the petitioner, including, but not limited to, trust agreements, powers of attorney, surrogates, or advance directives; and

(10)   if the proposed guardian is a professional guardian, a statement that the proposed guardian has complied with the registration requirements of section 744.2002, Florida Statutes.

(b)     Notice. Notice of filing the petition for appointment of guardian may be served as a part of the notice of filing the petition to determine incapacity, but shall be served a reasonable time before the hearing on the petition or other pleading seeking appointment of a guardian.

(c)     Service on Public Guardian. If the petitioner requests appointment of the public guardian, a copy of the petition and the notice shall be served on the public guardian.

(a)     Individual Applicants.

(1)     The application for appointment shall contain:

(A)     the applicant’s qualifications to serve as a guardian, including a statement indicating whether the applicant has ever been (i) arrested or (ii) convicted of a felony, even if the record of such arrest or conviction has been expunged, unless the expunction was ordered pursuant to section 943.0583, Florida Statutes; and

(B)     the names of all wards who are adults and the initials of any ward who is a minor for whom the applicant is then acting as guardian, the court file number and circuit court in which each case is pending, and a statement as to whether the applicant is acting as a limited or plenary guardian of the person or property, or both, of each ward.

(2)     The application for appointment shall be filed and served a reasonable time before the hearing on the appointment of a guardian.

(b)     Nonprofit Corporate Guardians.

(1)     No application for appointment shall be required of a nonprofit corporate guardian.

(2)     A disclosure statement shall contain:

(A)     the corporation’s qualifications to serve as a guardian; and

(B)     the names of all wards who are adults and the initials of any ward who is a minor for whom the corporation is then acting as guardian, the court file number and circuit court in which each case is pending, and a statement as to whether the corporation is acting as a limited or plenary guardian of the person or property, or both, of each ward.

(3)     The disclosure statement of a nonprofit corporate guardian shall be filed quarterly with the clerk of the court for each circuit in which the corporation has been appointed, or is seeking appointment, as guardian.

(c)     For Profit Corporations and Associations. No application for appointment or disclosure statement shall be required of any for profit corporation or association authorized to exercise fiduciary powers under Florida law.

(d)     Public Guardians. No application for appointment or disclosure statement shall be required of a public guardian.

The guardian shall sign the:

(a)     initial guardianship plan;

(b)     inventory, amended inventory, or supplemental inventory;

(c)     annual guardianship plan;

(d)     annual accounting;

(e)     guardian’s petition for court approval required by law;

(f)      petition for discharge;

(g)     final report; and

(h)     resignation of guardian.

(a)     Inventory. Within 60 days after issuance of letters, the guardian of the property shall file a verified inventory as required by law. All property not in the guardian’s possession as of the date the inventory is filed shall be so identified.

(b)     Amended or Supplemental Inventory. If the guardian of the property learns of any property not included in the inventory, or learns that the description in the inventory is inaccurate, the guardian shall, within 30 days of this discovery, file a verified amended or supplemental inventory showing the change.

(c)     Substantiating Documents. Unless ordered by the court, the guardian need not file the documents substantiating the inventory. Upon reasonable written request, the guardian of the property shall make the substantiating documents available for examination to those persons entitled to receive or inspect the inventory.

(d)     Safe-Deposit Box Inventory. If the ward has a safe-deposit box, a copy of the safe-deposit box inventory shall be filed as part of the verified inventory.

(e)     Guardian Advocates. This rule shall apply to a guardian advocate to the extent that the guardian advocate was granted authority over the property of the person with a developmental disability.

(a)     Filing. Unless the guardian education requirement is waived by the court, each guardian, other than a professional guardian, shall file with the court within 4 months after the issuance of letters of guardianship or letters of guardian advocacy a notice of completion of guardian education requirements.

(b)     Content. The notice shall state:

(1)     that the guardian has completed the required number of hours of course instruction and training covering the legal duties and responsibilities of a guardian, the rights of a ward, the availability of local resources to aid a ward, and the preparation of habilitation plans and annual guardianship reports, including accountings;

(2)     the date the course was completed;

(3)     the name of the course completed; and

(4)     the name of the entity or instructor that taught the course.

(c)     Verification. The notice shall be verified by the guardian.

(a)     Contents. When authorization or confirmation of any act of the guardian is required, application shall be made by verified petition stating the facts showing:

(1)     the expediency or necessity for the action;

(2)     a description of any property involved;

(3)     the price and terms of any sale, mortgage, or other contract;

(4)     whether the ward has been adjudicated incapacitated to act with respect to the rights to be exercised;

(5)     whether the action requested conforms to the guardianship plan; and

(6)     the basis for the relief sought.

(b)     Notice. No notice of a petition to authorize sale of perishable personal property or of property rapidly deteriorating shall be required. Notice of a petition to perform any other act requiring a court order shall be given to the ward, to the next of kin, if any, and to those persons who have filed requests for notices and copies of pleadings.

(c)     Order.

(1)     If the act is authorized or confirmed, the order shall describe the permitted act and authorize the guardian to perform it or confirm its performance.

(2)     If a sale or mortgage is authorized or confirmed, the order shall describe the property. If a sale is to be private, the order shall specify the price and the terms of the sale. If a sale is to be public, the order shall state that the sale shall be made to the highest bidder and that the court reserves the right to reject all bids.

(3)     If the guardian is authorized to bring an action to contest the validity of all or part of a revocable trust, the order shall contain a finding that the action appears to be in the ward’s best interests during the ward’s probable lifetime. If the guardian is not authorized to bring such an action, the order shall contain a finding concerning the continued need for a guardian and the extent of the need for delegation of the ward’s rights.

(a)     Contents. When authorization for extraordinary authority is sought as permitted by law, application shall be made by verified petition stating:

(1)     the petitioner’s interest in the proceeding;

(2)     the specific authority requested; and

(3)     the facts constituting the basis for the relief sought and that the authority being requested is in the best interest of the ward.

(b)     Notice.

(1)     The petition shall be served by formal notice. For good cause shown, the court may shorten the time for response to the formal notice and may set an expedited hearing.

(2)     The petition shall be served on the guardian of the person, if the guardian is not the petitioner, the ward, the next of kin, if any, those interested persons who have filed requests for notices and copies of pleadings, and such other persons as the court may direct.

(c)     Hearing. The hearing shall be at a time and place that will enable the ward to express the ward’s views to the court.

(a)     Time of Settlement. Claims on behalf of minors may be settled either before or after an action is filed.

(b)     Petition. The petition for approval of a settlement shall contain:

(1)     the initials, residence address, and the year of birth of the minor;

(2)     the name and address of any guardian appointed for the minor;

(3)     the name and residence address of the natural guardians or other persons having legal custody of the minor;

(4)     a statement disclosing the interests of any natural or court-appointed guardian whose interest may be in conflict with that of the minor;

(5)     a description of the cause of action in which the minor’s interest arises;

(6)     a summary of the terms of the proposed settlement; and

(7)     copies of all agreements, releases, or other documents to be executed on behalf of the minor.

(c)     Notice. Notice of the petition shall be given to the court-appointed guardians for the minor, to the natural guardians or other persons with legal custody of the minor, to the minor if age 14 or older, and to the minor’s next of kin if required by the court.

(d)     Guardian Ad Litem. The court shall appoint a guardian ad litem on behalf of a minor, without bond or notice, with respect to any proposed settlement that exceeds $50,000 and affects the interests of the minor, if:

(1)     there is no court-appointed guardian of the minor;

(2)     the court-appointed guardian may have an interest adverse to the minor; or

(3)     the court determines that representation of the minor’s interest is otherwise inadequate.

(e)     Valuation of Proposed Settlement. A proposed settlement is deemed to exceed $50,000 if the gross amount payable exceeds $50,000, without reduction to reflect present value or fees and costs.

(f)     Report. A guardian ad litem appointed with respect to a proposed settlement affecting the interests of a minor shall, not later than 5 days prior to the hearing on a petition for order authorizing settlement, file and serve a report indicating the guardian ad litem’s determination regarding whether the proposed settlement will be in the best interest of the minor. The report shall include:

(1)     a statement of the facts of the minor’s claim and the terms of the proposed settlement, including any benefits to any persons or parties with related claims;

(2)     a list of the persons interviewed and documents reviewed by the guardian ad litem in evaluating the minor’s claim and proposed settlement; and

(3)     the guardian ad litem’s analysis of whether the proposed settlement will be in the best interest of the minor.

A copy of the report shall be served on those persons on whom service is required in subdivision (c) of this rule.

(a)     Continuance of Business. When the ward is adjudicated incapacitated while engaged in any unincorporated business or venture, or the court finds that a person with a developmental disability lacks capacity to manage an unincorporated business or venture, the court may authorize the guardian to continue the business or venture for a reasonable time under the supervision of the court.

(b)     Petition. Before an order is made under subdivision (a), the guardian shall file a verified petition, alleging sufficient facts to make it appear that it is in the best interest of the ward’s estate to continue the business or venture.

(c)     Order. The order authorizing the continuance of the business or venture may empower the guardian to make contracts necessary to conduct the business or venture and to incur debts and pay out money in the proper conduct of the business or venture. The net profits only of the business or venture are to be added to the assets of the ward’s estate.

(d)     Accounts and Reports. In the conduct of the business or venture, the guardian shall keep full and accurate accounts of all receipts and expenditures and make reports as the court requires.

(e)     Discontinuance of Business. Any person interested in the ward’s estate may at any time petition the court for an order requiring the guardian to discontinue and to wind up the business or venture, and the court, after notice to the guardian, shall enter such order thereon as is in the best interest of the ward’s estate.

(a)     Petition. A guardian of the property of a nonresident ward, duly appointed by a court of another state, territory, or country, who desires to manage any part or all of the property of the ward located in this state, may file a verified petition for authority to manage the property. The petition shall state:

(1)     the circumstances of the guardian’s appointment;

(2)     a description of the property and its estimated value; and

(3)     the indebtedness, if any, existing against the ward in this state.

(b)     Designation of Resident Agent. The guardian shall designate a resident agent as required by these rules.

(c)     Oath. The guardian shall file an oath as required by these rules.

(d)     Filing of Authenticated Copies. The guardian shall file authenticated copies of:

(1)     letters of guardianship or other authority to act as guardian; and

(2)     bond or other security, if any.

(e)     Order. The court shall determine if the foreign bond or other security is sufficient to guarantee the faithful management of the ward’s property in this state. The court may require a new guardian’s bond in this state in an amount it deems necessary. The order shall authorize the guardian to manage the property and shall specifically describe the property.

(a)     Petition for Appointment of Standby Guardian for Minor.

(1)     Contents. A minor’s guardian or the natural guardians of a minor may petition for the appointment of a standby guardian of the person or property of the minor. The petition shall be verified by the petitioner and shall state:

(A)     the facts to establish venue;

(B)     the petitioner’s residence and post office address;

(C)     the name, age, and residence and post office address of the minor;

(D)     the names and addresses of the parents of the minor and, if none, the next of kin known to the petitioner;

(E)     the name and residence and post office address of the proposed standby guardian, and that the proposed standby guardian is qualified to serve;

(F)     the proposed standby guardian’s relationship to and any previous association with the minor;

(G)     the reasons why the proposed standby guardian should be appointed; and

(H)    the nature and value of the property subject to the guardianship.

(2)     Notice and Waiver of Notice. Notice of the hearing on the petition must be served on the parents, natural or adoptive, of the minor and on any guardian for the minor. Notice may be waived by those required to receive notice or by the court for good cause.

(b)     Petition for Appointment of Standby Guardian for Incapacitated Person.

(1)     Contents. A currently serving guardian may petition for the appointment of a standby guardian of the person or property of an incapacitated person. The petition shall be verified by the petitioner and shall state:

(A)     the petitioner’s residence and post office address;

(B)     the name, age, and residence and post office address of the incapacitated person;

(C)     the nature of the incapacity, the extent of guardianship, either limited or plenary, and the nature and value of property subject to the guardianship;

(D)     the names and addresses of the next of kin of the incapacitated person known to the petitioner;

(E)     the name and residence and post office address of the proposed standby guardian, and that the proposed standby guardian is qualified to serve;

(F)     the proposed standby guardian’s relationship to and any previous association with the incapacitated person; and

(G)     the reasons why the proposed standby guardian should be appointed.

(2)     Notice. Notice of the hearing on the petition must be served on the incapacitated person’s next of kin.

(c)     Petition for Confirmation.

(1)     Contents. A standby guardian, not later than 20 days after the assumption of duties as guardian, shall petition for confirmation of appointment. The petition shall be verified by the petitioner and shall state:

(A)     the petitioner’s residence and post office address;

(B)     the name, age, and residence and post office address of the adult incapacitated person or initials, year of birth, and residence address of minor;

(C)     the nature of the incapacity, the extent of guardianship, either limited or plenary, and the nature and value of property subject to the guardianship;

(D)     the names and addresses of the next of kin of the incapacitated person or minor known to the petitioner;

(E)     the name and residence and post office address of the proposed guardian, and that the proposed guardian is qualified to serve;

(F)     the proposed guardian’s relationship to and any previous association with the incapacitated person or minor;

(G)     the reasons why appointment of the proposed guardian should be confirmed; and

(H)    if the proposed guardian is a professional guardian, a statement that the proposed guardian has complied with the educational requirements of section 744.2002, Florida Statutes.

(2)     Service. The petition for confirmation and notice of hearing shall be served on the incapacitated person’s next of kin a reasonable time before the hearing on the petition or other pleading seeking confirmation of the guardian.

(a)     Petition for Designation of Surrogate Guardian. A guardian may file a petition to designate a surrogate guardian to exercise the powers of the guardian if the guardian is unavailable to act. The surrogate must be a professional guardian. The petition shall state:

(1)     the name and business address of the surrogate guardian;

(2)     the requested duration of the appointment; and

(3)     the powers to be exercised by the surrogate guardian.

(b)     Service. The petition for appointment of a surrogate guardian shall be served on all interested persons and the ward, unless the ward is a minor.

(c)     Oath. The surrogate guardian must file with the court an oath swearing or affirming that the surrogate guardian will faithfully perform the duties delegated.

(d)     Termination. Prior to the expiration of the period granted by court order, the guardian may terminate the authority of the surrogate guardian by filing a written notice of the termination with the court and serving it on the surrogate guardian.

(a)     Petition for Appointment of Emergency Temporary Guardian. Prior to appointment of a guardian but after a petition for determination of incapacity has been filed, the alleged incapacitated person or any adult interested in the welfare of that person may petition for the appointment of an emergency temporary guardian of the person or property. The petition shall be verified and shall state:

(1)     the petitioner’s residence and post office address;

(2)     the name, age, and residence and post office address of the alleged incapacitated person;

(3)     that there appears to be imminent danger that the physical or mental health or safety of the alleged incapacitated person will be seriously impaired or that the alleged incapacitated person’s property is in danger of being wasted, misappropriated, or lost unless immediate action is taken;

(4)     the nature of the emergency and the reason immediate action must be taken;

(5)     the extent of the emergency temporary guardianship, either limited or plenary, requested for the alleged incapacitated person, and, if known, the nature and value of the property to be subject to the emergency temporary guardianship;

(6)     the names and addresses of the next of kin of the alleged incapacitated person known to the petitioner;

(7)     the name and residence and post office address of the proposed emergency temporary guardian, and that the proposed emergency temporary guardian is qualified to serve, or that a willing and qualified emergency temporary guardian has not been located, and;

(8)     the proposed emergency temporary guardian’s relationship to or any previous association with the alleged incapacitated person.

(b)     Notice. Notice of filing of the petition for appointment of an emergency temporary guardian and hearing on the petition must be served on the alleged incapacitated person and on the alleged incapacitated person’s attorney at least 24 hours before the hearing on the petition is commenced, unless the petitioner demonstrates that substantial harm to the alleged incapacitated person would occur if the 24-hour notice is given.

(c)     Service on Public Guardian. If the petitioner requests appointment of the public guardian as emergency temporary guardian, a copy of the petition and notice shall be served on the public guardian.

(d)     Order. The order appointing the emergency temporary guardian shall specify the powers and duties of the emergency temporary guardian.

(e)     Extension of Authority. Prior to the expiration of the authority of the emergency temporary guardian, any interested person may file a verified petition for extension of authority of the emergency temporary guardian. The petition must show that the conditions that warranted the initial appointment of the emergency temporary guardian still exist. The petition shall be served on the ward’s attorney and on the emergency guardian.

(f)     Final Report. An emergency temporary guardian shall file a final report no later than 30 days after the expiration of the emergency temporary guardianship. A copy of the final report shall be served on the successor guardian, if any, the ward, and the ward’s attorney. With approval of the court, service on the ward may be accomplished by serving the attorney for the ward.

(1)     If the emergency temporary guardian is a guardian of the property, the final report shall consist of a verified inventory of the ward’s property as of the date letters of emergency temporary guardianship were issued, a final accounting that gives a full and correct account of the receipts and disbursements of all the ward’s property over which the guardian had control, and a statement of the property on hand at the end of the emergency temporary guardianship.

(2)     If the emergency temporary guardian is a guardian of the person, the final report shall summarize the activities of the guardian with regard to residential placement, medical condition, mental health and rehabilitative services, and the social condition of the ward to the extent of the authority granted to the emergency temporary guardian.

(3)     If the emergency temporary guardian becomes the successor guardian of the property or person of the ward, the final report must satisfy the requirements of, and shall serve as, the initial report of the guardian of the property or person of the ward, as the case may be, as set forth in rule 5.690.

(a)     Petition for Appointment of Guardian Advocate. A petition to appoint a guardian advocate for a person with a developmental disability may be executed by an adult person who is a resident of this state. The petition must be verified by the petitioner and must state:

(1)     the name, age, and present address of the petitioner and the petitioner’s relationship to the person with a developmental disability;

(2)     the name, age, county of residence, and present address of the person with a developmental disability;

(3)     that the petitioner believes that the person needs a guardian advocate and the factual information on which such belief is based;

(4)     the exact areas in which the person lacks the ability to make informed decisions about the person’s care and treatment services or to meet the essential requirements for the person’s physical health or safety;

(5)     the legal disabilities to which the person is subject;

(6)     if authority is sought over any property of the person, a description of that property and the reason why management or control of that property should be placed with a guardian advocate;

(7)     the name of the proposed guardian advocate, the relationship of the proposed guardian advocate to the person with a developmental disability, the relationship of the proposed guardian advocate with the providers of health care services, residential services, or other services to the person with developmental disabilities, and the reason why the proposed guardian advocate should be appointed. If a willing and qualified guardian advocate cannot be located, the petition must so state; and

(8)     whether the petitioner has knowledge, information, or belief that the person with a developmental disability has executed an advance directive under chapter 765, Florida Statutes, or a durable power of attorney under chapter 709, Florida Statutes.

(b)     Notice.

(1)     Notice of the filing of the petition must be given to the person with a developmental disability, both verbally and in writing, in the language of the person and in English. Notice must also be given to the person with a developmental disability’s next of kin, any designated health care surrogate, an attorney-in-fact designated in a durable power of attorney, and such other persons as the court may direct. A copy of the petition to appoint a guardian advocate must be served with the notice.

(2)     The notice must state that a hearing will be held to inquire into the capacity of the person with a developmental disability to exercise the rights enumerated in the petition. The notice must also state the date of the hearing on the petition.

(3)     The notice must state that the person with a developmental disability has the right to be represented by counsel of the person’s own choice and, the court must initially appoint counsel.

(c)     Counsel. Within 3 days after a petition has been filed, the court must appoint an attorney to represent a person with a developmental disability who is the subject of a petition to appoint a guardian advocate. The person with a developmental disability may substitute his or her own attorney for the attorney appointed by the court.

(d)     Order. If the court finds the person with a developmental disability requires the appointment of a guardian advocate, the order appointing the guardian advocate must contain findings of facts and conclusions of law, including:

(1)     the nature and scope of the person’s inability to make decisions;

(2)     the exact areas in which the person lacks ability to make informed decisions about care and treatment services or to meet the essential requirements for the individual’s physical health and safety;

(3)     if any property of the person is to be placed under the management or control of the guardian advocate, a description of that property, any limitations as to the extent of such management or control, and the reason why management or control by the guardian advocate of that property is in the best interest of the person;

(4)     if the person has executed an advance directive or durable power of attorney, a determination as to whether the documents sufficiently address the needs of the person and a finding that the advance directive or durable power of attorney does not provide an alternative to the appointment of a guardian advocate that sufficiently addresses the needs of the person with a developmental disability;

(5)     if a durable power of attorney exists, the powers of the attorney-in-fact, if any, that are suspended and granted to the guardian advocate;

(6)     if an advance directive exists and the court determines that the appointment of a guardian advocate is necessary, the authority, if any, the guardian advocate shall exercise over the health care surrogate;

(7)     the specific legal disabilities to which the person with a developmental disability is subject;

(8)     the name of the person selected as guardian advocate; and

(9)     the powers, duties, and responsibilities of the guardian advocate, including bonding of the guardian advocate as provided by law.

(e)     Issuance of Letters. Upon compliance with all of the foregoing, letters of guardian advocacy must be issued to the guardian advocate.

(a)     Resignation and Petition for Discharge. A guardian seeking to resign shall file a resignation and petition for discharge.

(b)     Contents. The resignation and petition for discharge shall state:

(1)     that the guardian wishes to resign and be relieved of all duties as guardian:

(2)     the amount of compensation to be paid to the guardian and to the attorneys, accountants, or other agents employed by the guardian; and

(3)     the names and addresses of the successor guardian and the successor guardian’s attorney, or that a successor guardian has not yet been appointed or duly qualified.

(c)     Final Report. A resigning guardian of the property shall file a final report showing receipts, disbursements, amounts reserved for unpaid and anticipated costs and fees, and other relevant financial information from the date of the previous annual accounting, and a list of assets to be turned over to the successor guardian.

(d)     Notice. A notice shall be served stating that:

(1)     any objection shall be in writing and shall state with particularity each item to which the objection is directed and the grounds on which the objection is based;

(2)     any objection to the resignation, petition for discharge, or final report shall be filed within 30 days from the date of service of the petition for discharge; and

(3)     within 90 days after filing of the objection, a notice of hearing thereon shall be served or the objection is abandoned.

(e)     Service. A copy of the resignation, petition for discharge, final report, and notice of resignation and petition for discharge shall be served on the ward, any surety on the guardian’s bond, any successor guardian, and such other persons as the court may direct.

(f)     Objections. Objections shall be in the form and be filed within the time set forth in the notice of resignation and petition for discharge. A copy of the objections shall be served by the objector on the ward, all guardians, any surety on the guardian’s bond, and any successor guardian.

(g)     Disposition of Objections. Any interested person may set a hearing on the objections. Notice of the hearing shall be served on the guardian, the successor guardian, if any, and any other interested persons. If a notice of hearing on the objections is not served within 90 days of filing of the objections, the objections will be deemed abandoned.

(h)     Discharge. The guardian’s resignation shall not be accepted and the guardian shall not be discharged until all objections have been withdrawn, abandoned, or judicially resolved and a successor guardian has been appointed and duly qualified. After all objections have been withdrawn, abandoned, or judicially resolved, if the court is satisfied that the resigning guardian has faithfully discharged the duties of the guardianship and the interests of the ward are protected, and the resigning guardian of the property has delivered the assets of the ward, all guardianship records, and all money due to the ward from the guardian to the remaining or successor guardian, the court shall enter an order accepting resignation of guardian and granting discharge.

(i)      Disqualification. Any guardian who is improperly appointed, or who becomes disqualified to act after appointment, shall immediately file a resignation and petition for discharge and proceed in accordance with this rule.

(j)      Nonresident Guardians. Nonresident guardians appointed before October 1, 1989, shall not be automatically disqualified to serve and shall not be required to resign and initiate their own removal.

(k)     Guardian Advocates. This rule shall apply to guardian advocates, except that a final report shall be required of a guardian advocate only if the guardian advocate’s authority included the management of the property of the person with a developmental disability.

(a)     Notice. Proceedings for removal of a guardian may be instituted by a court, by any surety or other interested person, or by the ward, and formal notice of the petition for removal of a guardian must be served on all guardians, other interested persons, next of kin, and the ward. The pleading must state with particularity the reasons why the guardian should be removed.

(b)     Accounting. A removed guardian must file with the court an accounting for the guardianship within 20 days after the guardian’s removal. A copy of the accounting must be served on the successor guardian and the ward, unless the ward is a minor or has been determined to be totally incapacitated.

(c)     Transfer of Property and Records. The removed guardian (or the guardian’s heirs, personal representative, or surety) must turn over all the property of the ward in the removed guardian’s control and all guardianship records to the duly qualified successor. The successor guardian must, or the ward may, demand of the removed guardian (or the guardian’s heirs, personal representative, or surety) all of those items.

(d)     Failure to Comply. If a removed guardian fails to file a true, complete, and final accounting for the guardianship or to turn over to the successor all property of the ward in the removed guardian’s control and all guardianship records, the court must issue a show-cause order.

(e)     Guardian Advocates. Subdivisions (b) through (d) of this rule must apply to guardian advocates only to the extent that the guardian advocate was granted authority over the property of the person with a developmental disability.

(a)     Petition for Discharge. The Florida guardian may file a petition for discharge when the domicile of a resident ward has changed to a foreign jurisdiction, the foreign court having jurisdiction over the ward at the ward’s new domicile has appointed a foreign guardian, and the foreign guardian has qualified and posted a bond in the amount required by the foreign court.

(b)     Contents of Petition. The petition for discharge shall state:

(1)     that the grounds set forth in subdivision (a) have occurred;

(2)     that the guardian has fully administered the Florida guardianship; and

(3)     the amount of compensation to be paid to the guardian and to the attorneys, accountants, or other agents employed by the guardian.

(c)     Final Report. The Florida guardian of the property shall file a final report showing receipts, disbursements, amounts reserved for unpaid and anticipated costs and fees, and other relevant financial information from the date of the previous annual accounting, and a list of the assets to be turned over to the foreign guardian.

(d)     Notice. The Florida guardian of the property shall publish a notice as required by law, which shall state:

(1)     the name of the ward;

(2)     the file number of the guardianship;

(3)     the designation and address of the court;

(4)     the name and address of the guardian and the guardian’s attorney;

(5)     the name and address of the foreign guardian and the foreign guardian’s attorney, if any;

(6)     the date of first publication;

(7)     that a petition for discharge has been filed upon the grounds of change of domicile of the ward;

(8)     the date the guardian will apply for discharge;

(9)     that the jurisdiction of the ward will be transferred to the foreign jurisdiction;

(10)   that any objection shall be in writing and shall state with particularity each item to which the objection is directed and the grounds on which the objection is based;

(11)   that any objection to the final report or the petition for discharge shall be filed within the later of 30 days from the date of service of the petition for discharge or the date of first publication of the notice; and

(12)   that within 90 days after filing of the objection, a notice of hearing thereon shall be served or the objection is abandoned.

(e)     Service. A copy of the petition for discharge and of the notice of petition for discharge shall be served on the foreign guardian and such other persons as the court may direct.

(f)     Objections. Objections shall be in the form and be filed within the time set forth in the notice of petition for discharge. A copy of the objections shall be served by the objector on the Florida guardian and the foreign guardian.

(g)     Disposition of Objections. Any interested person may set a hearing on the objections. Notice of the hearing shall be served on the Florida guardian, the foreign guardian, and any other interested persons. If a notice of hearing on the objections is not served within 90 days of filing of the objections, the objections will be deemed abandoned.

(h)     Discharge. The Florida guardian may not be discharged until all objections have been withdrawn, abandoned, or judicially resolved. After all objections have been withdrawn, abandoned, or judicially resolved, if the court is satisfied that the Florida guardian has faithfully discharged the duties of the guardianship and the interests of the ward are protected, and the Florida guardian of the property has delivered the assets of the ward to the foreign guardian, the court shall enter an order of discharge.

(a)     Petition for Discharge. When the ward has become sui juris, has terminated a voluntary guardianship, has been restored to capacity, has had all rights restored, or has died, or when the guardian has been unable to locate the ward after diligent search, or, for a guardian of the property, when the property subject to the guardianship has been exhausted, the guardian shall file a petition for discharge. A guardian of the person is discharged without further proceeding upon filing a certified copy of the ward’s death certificate.

(b)     Contents of Petition. The petition for discharge shall state:

(1)     the reason for termination of the guardianship;

(2)     that the guardian has fully administered the guardianship; and

(3)     the amount of unpaid and anticipated costs and fees to be paid to the guardian and to the attorneys, accountants, or other agents employed by the guardian.

(c)     Final Report. The guardian of the property shall promptly file a final report. If the ward has died, the guardian must file the report no later than 45 days after he or she has been served with letters of administration, letters of curatorship, or an order of summary administration. The report shall show receipts, disbursements, amounts reserved for unpaid and anticipated disbursements, costs, and fees, including the amounts set forth in subdivision (b)(3), and other relevant financial information from the date of the previous annual accounting, and a list of the assets to be turned over to the person entitled to them.

(d)     Notice. A notice shall be served stating:

(1)     that any objection shall be in writing and shall state with particularity each item to which the objection is directed and the grounds on which the objection is based;

(2)     that any objection to the final report or the petition for discharge shall be filed within 30 days from the date of service of the petition for discharge; and

(3)     that within 90 days after filing of the objection, a notice of hearing thereon shall be served or the objection is abandoned.

(e)     Service. The guardian applying for discharge shall serve a copy of the petition for discharge and final report on the ward, on the personal representative of a deceased ward, or if there are no assets justifying qualification of a personal representative for the estate of a deceased ward, on the known next of kin of the deceased ward, or such other persons as the court may direct; provided however, that a guardian of the property who is subsequently appointed personal representative shall serve a copy of the petition for discharge and final report on all beneficiaries of the ward’s estate.

(f)     Objections. All persons served shall have 30 days to file objections to the petition for discharge and final report. The objections shall state with particularity the items to which the objections are directed and shall state the grounds on which the objections are based. Copies of the objections shall be served by the objector on the guardian. Any interested person may set a hearing on the objections. Notice of the hearing shall be served on the guardian and any other interested persons. If a notice of hearing on the objections is not served within 90 days of filing of the objections, the objections will be deemed abandoned. The guardian may not be discharged until all objections have been withdrawn, abandoned, or judicially resolved, and the petition for discharge of the guardian is granted by the court.

(g)     Discharge. The guardian may not be discharged until all objections are withdrawn, abandoned, or judicially resolved. After all objections are withdrawn, abandoned, or judicially resolved, and if it appears that the guardian has paid all amounts reserved to the persons entitled to them and has made full and complete distribution of the ward’s assets to the persons entitled to them and has otherwise faithfully discharged the duties of the guardian, the court shall grant the petition for discharge and enter an order of discharge. If objections are filed and are not withdrawn, abandoned, or judicially resolved, the court shall conduct a hearing in the same manner as for a hearing on objections to annual guardianship plans. After hearing, if the court is satisfied that the guardian has faithfully discharged the duties of the guardianship and the interests of the ward are protected, and the guardian has rendered a complete and accurate final report and has delivered the assets of the ward to the person entitled to them, the court shall enter an order of discharge.

(a)     Suggestion of Restoration of Rights. A suggestion of restoration of rights of a person with a developmental disability may be executed by any interested person, including the person with a developmental disability. The suggestion must contain:

(1)     a statement that the person with a developmental disability is capable of exercising some or all of the rights that were granted to the guardian advocate.

(2)     evidentiary support for the filing as provided by law; and

(3)     the name and address of the attorney representing the person with a developmental disability, if any, known to the petitioner.

(b)     Counsel. Within 3 days after the suggestion has been filed, the court must appoint an attorney to represent a person with a developmental disability who is not then represented by counsel as stated in the suggestion.

(c)     Notice. Upon filing of the suggestion, if the name and address of the attorney representing the person with a developmental disability is listed in the suggestion, or upon the appointment of counsel, if no name and address of an attorney are listed in the suggestion, the clerk must immediately send notice of the filing of the suggestion, together with a copy of the suggestion, to the person with a developmental disability, the person’s guardian advocate, the person’s attorney, the attorney for the guardian advocate, if any, and any other interested person as directed by the court. The notice must contain a statement that all objections to the suggestion must be filed within 20 days after service of the notice. Formal notice must be served on the guardian advocate. Informal notice may be served on the other persons. Notice need not be served on the petitioner. The clerk must file proof of service.

(d)     Objections. Any objection must be in writing and must state with particularity each item to which the objection is directed and the grounds on which the objection is based. The objector must serve notice of hearing on the objection and a copy of the objection on the person with the developmental disability, the person’s attorney, the person’s guardian advocate, the attorney for the guardian advocate, if any, the next of kin of the person with a developmental disability, and any other interested persons as directed by the court.

(e)     Order. The court must enter an order denying the suggestion or restoring all or some of the rights that were granted to the guardian advocate. If only some rights are restored to the person with a developmental disability, the order must state which rights are restored and amend the letters of guardian advocacy accordingly. The court need not hold a hearing prior to entering an order restoring rights if no objections are filed and the court is satisfied with the evidentiary support for restoration supplied by the petitioner.

(f)     Additional Requirements. If personal rights are restored, the guardian advocate must file an amended plan within 60 days after the order restoring rights. If all property rights are restored, a guardian advocate previously granted management or control over property must file a final accounting within 60 days after the order restoring rights. A copy of any amended plan and accounting must be promptly served on the person with a developmental disability and the person’s attorney.

(a)     Reporting by Guardian. The guardian shall promptly file a report attaching a copy of a final order or judgment that determines the validity of a ward’s durable power of attorney, trust, or trust amendment.

(b)     Petition. At any time after the appointment of a guardian, the guardian, the ward, the ward’s attorney, if any, or any other interested person may file a verified petition stating that there is an alternative to guardianship that will sufficiently address the problems of the ward.

(c)     Contents of Petition. The petition to determine alternatives to guardianship shall state:

(1)     the petitioner’s interest in the proceeding; and

(2)     the facts constituting the basis for the relief sought and that the proposed alternative to guardianship will sufficiently address the problems of the ward and is in the ward’s best interest.

(d)     Service. The petition shall be served on the guardian, the ward, the ward’s attorney, if any, those interested persons who have filed requests for notices and copies of pleadings, and such other persons as the court may direct.

(e)     Order. The order shall specify whether there is an alternative to guardianship that will sufficiently address the problems of the ward, the continued need for a guardian, and the extent of the need for delegation of the ward’s rights.

(a)     Contents and Filing. An initial guardianship report shall be filed within 60 days after the issuance of letters of guardianship. The guardian of the property shall file the initial guardianship report consisting of the verified inventory. The guardian of the person shall file the initial guardianship report consisting of the guardianship plan.

(b)     Service. Copies of the initial guardianship report shall be served on the ward, unless the ward is a minor under the age of 14 years or is totally incapacitated, and the attorney for the ward, if any. With approval of the court, service on the ward may be accomplished by serving the attorney for the ward.

(a)     Contents and Filing.

(1)     Guardian of the Person. Unless the court requires reporting on a calendar-year basis, the guardian of the person shall file an annual guardianship plan within 90 days after the last day of the anniversary month in which the letters of guardianship were signed. The plan must cover the coming fiscal year ending on the last day of such anniversary month. If the court requires calendar-year reporting, the guardianship plan for the forthcoming year must be filed on or before April 1 of each year.

(2)     Guardian of the Property. Unless the court requires or authorizes reporting on a fiscal year basis, the guardian of the property shall file an annual accounting on or before April 1 of each year. The annual accounting shall cover the preceding annual accounting period. If the court requires or authorizes reporting on a fiscal year basis, the annual accounting shall be filed on or before the first day of the fourth month after the end of the fiscal year.

(b)     Service. Copies of the annual plan and accounting shall be served on the ward, unless the ward is a minor or is totally incapacitated, and the attorney for the ward, if any. With the approval of the court, service on the ward may be accomplished by serving the attorney for the ward. The guardian shall serve copies on such other persons as the court may direct.

(a)     Applicability. This rule applies to all guardian accountings required under Chapter 744, Florida Statutes, other than a simplified accounting permitted under section 744.3679, Florida Statutes.

(b)     Contents. A guardian accounting shall include:

(1)     a statement of the starting balance of assets on hand at the beginning of the accounting period which shall be the ending balance of the preceding accounting, or if none, the value of assets on the inventory;

(2)     a full and correct account of the receipts and disbursements of all of the ward’s property over which the guardian has control since the date of the last accounting or, if none, from the date of issuance of letters of guardianship;

(3)     a schedule of assets at the end of the accounting period; and

(4)     in the case of annual accountings, a copy of the annual or year-end statement of all of the ward’s cash accounts from each of the institutions where the cash is deposited.

(c)     Accounting Standards. The following standards are required for the accounting of all transactions occurring on or after January 1, 2017:

(1)     Accountings shall be stated in a manner that is understandable to persons who are not familiar with practices and terminology peculiar to the administration of guardianships.

(2)     The accounting shall begin with a concise summary of its purpose and content.

(3)     The accounting shall contain sufficient information disclosing all significant transactions affecting administration during the accounting period.

(4)     The accounting shall contain 2 values in the schedule of assets at the end of the accounting period, the asset acquisition value or carrying value, and estimated current value.

(5)     Gains and losses incurred during the accounting period shall be shown separately in the same schedule.

(d)     Accounting Format. A model format for an accounting is attached to this rule as Appendix A.

(e)     Verification. All accountings shall be verified by the guardian filing the accounting.

(f)     Substantiating Documents. Unless otherwise ordered by the court, the guardian need not file the documents substantiating the guardian accounting. Upon reasonable written request, the guardian of the property shall make the substantiating documents available for examination to persons entitled to receive or inspect the guardian accounting.

(g)     Interim Inspection of Records. Upon reasonable written request and notice, the guardian of the property shall make all material financial records pertaining to the guardianship available for inspections to those persons entitled to receive or inspect the guardian accounting.

Committee Notes

The purpose of this substantial revision is for guardian accountings to conform to rule 5.346 and the Fiduciary Accounting Principles and Model Formats and commentaries incorporated into rule 5.346.  As set forth in subdivision (b)(1), the starting balance shall be the ending balance of the preceding accounting, or if none, the value of assets on the inventory.

Attached, as Appendix A, is a model accounting format which is only a suggested form.

Rule History

1991 Revision: New rule.

1992 Revision: Citation form changes in committee notes.

2010 Revision: Editorial change in (b) to delete redundant language.

2012 Revision: Committee notes revised.

2013 Revision: Subdivision (b) revised to substitute “documents” for “papers.” Committee notes revised. Editorial changes to conform to the court’s guidelines for rule submissions as set forth in AOSC06-14.

2016 Revision: Substantial rule revision. Committee notes revised. Appendix A adopted.

Statutory References

• 744.367, Fla. Stat. Duty to file annual guardianship report.
• 744.3678, Fla. Stat. Annual accounting.
• 744.3701, Fla. Stat. Inspection of report.
• 744.3735, Fla. Stat. Annual appearance of the guardian.

Rule References

Fla. Prob. R. 5.020 Pleadings; verification; motions.

Fla. Prob. R. 5.041 Service of pleadings and documents.

Fla. Prob. R. 5.060 Request for notices and copies of pleadings.

Fla. Prob.  R. 5.346 Fiduciary Accounting.

Fla. Prob. R. 5.610 Execution by guardian.

Fla. Prob. R. 5.695 Annual guardianship report.

Fla. Prob. R. 5.700 Objection to guardianship reports.

Fla. R. Jud. Admin. 2.516 Service of pleadings and documents.

APPENDIX A

IN THE CIRCUIT COURT FOR                                  COUNTY, FLORIDA

IN RE: GUARDIANSHIP OF File Number:                                                                                                                                                  Division:

 ACCOUNTING OF GUARDIAN(S)

From:                                                  ,           , Through:                                           ,

The purpose of this accounting is to report the assets on hand at the beginning of the accounting period, all transactions that have occurred during the period covered by the accounting, and the assets that remain on hand at the end of the accounting period. It consists of a SUMMARY sheet and Schedule A showing all Receipts, Schedule B showing all Disbursements, Schedule C showing all Capital Transactions and Adjustments (the effect of which are also reflected in other schedules, if appropriate), and Schedule D showing assets on hand at the end of the accounting period.

Under penalties of perjury, the undersigned guardian(s) declare(s) that I (we) have read and examined this accounting and that the facts and figures set forth in the Summary and the attached Schedules are true, to the best of my (our) knowledge and belief, and that it is a complete report of all cash and property transactions and of all receipts and disbursements by me (us) as guardian(s) of                                                                                       , the ward, from,                                                        through                                 ,                       .

Signed on                                          ,                       .

Attorney for Guardian:                                            Guardian:                                                                                                                                                              Attorney                                                                                                                                                                                                                                 Name

                                                                                                                                                                                                                                                                                                                         (address)                                                                   (address) Telephone:                                                                [Print or Type Names Under All Signature E-mail address:                                                         Lines] Florida Bar No.:

IN THE CIRCUIT COURT FOR                                  COUNTY, FLORIDA

IN RE: GUARDIANSHIP OF File Number:                                                                                                                                                  Division:

                        ACCOUNTING OF GUARDIAN(S)

From:                                                  ,           , Through:                                           ,

SUMMARY

                                                                                    Estimated                  Carrying                                                                                      Current                      Value                                                                                     Value I.          Starting Balance                Assets on Hand at Beginning of             Accounting Period                                                                           $

1. Receipts                Schedule A:                                                                                                $

III.       Disbursements                Schedule B:                                                                                                $                       IV.       Capital Transactions and             Adjustments                Schedule C: Net Gain or (Loss)                                                  $                       V.         Assets on Hand at Close of             Accounting Period                Schedule D: Cash and Other

Assets                                                                        $                                  $

NOTE: Refer to Fla. Prob. R. 5.696.

Entries on Summary are to be taken from totals on Schedules A, B, C and D.

The Summary and Schedules A, B, C and D are to constitute the full accounting.  Every transaction occurring during the accounting period should be reflected on the Schedules.

All purchases and sales, all adjustments to the asset acquisition or carrying value of any asset, and any other significant transactions that affect the property (such as stock splits) should be described on Schedule C.

                         ACCOUNTING OF GUARDIAN(S),

GUARDIANSHIP OF

From:                                               ,          , Through:                                                                      ,

SCHEDULE A             Receipts

Date               Brief Description of Items                         Amount

NOTE: Schedule A should reflect only those items received during administration during the accounting period.

Entries involving the sale of assets or other adjustments to the asset acquisition or carrying values of assets are to be shown on Schedule C, and not on Schedule A.

                                     ACCOUNTING OF GUARDIAN(S),

GUARDIANSHIP OF

From:                                            ,           , Through:                                                                                    ,

SCHEDULE B             Disbursements

Date               Brief Description of Items                         Amount

NOTE: Schedule B should reflect only those items paid out during the accounting period.

Entries involving the purchase of assets or adjustments to the asset acquisition or carrying values of assets are to be shown on Schedule C, and not on Schedule B.

                                     ACCOUNTING OF GUARDIAN(S),

GUARDIANSHIP OF

From:                                                    ,           , Through:                                                                ,

SCHEDULE C             Capital Transactions and Adjustments

Date               Brief Description of Transactions            Net Gain        Net Loss

TOTAL NET GAINS AND LOSSES

NET GAIN OR (LOSS)

NOTE: Schedule C should reflect all purchases and sales of assets and any adjustments to the asset acquisition or carrying values of any assets.

Entries reflecting sales should show the asset acquisition or adjusted carrying values, the costs and expenses of the sale, and the net proceeds received.  The net gain or loss should be extended in the appropriate column on the right side of Schedule C.

Entries reflecting purchases should reflect the purchase price, any expenses of purchase or other adjustments to the purchase price, and the total amount paid.  Presumably no gain or loss would be shown for purchases.

Entries reflecting adjustments in capital assets should explain the change (such as a stock split) and the net gain or loss should be shown in the appropriate column on the right side of Schedule C.

The NET gain or loss should be entered in the carrying value column of the Summary.

                                     ACCOUNTING OF GUARDIAN(S),

GUARDIANSHIP OF

From:                                                       ,           , Through:                                                             ,

SCHEDULE D            Assets on Hand at Close of Accounting Period

(Indicate where held and legal description, certificate numbers, or other identification.)

Estimated                  Carrying

                                                                                                Current Value                       Value

ASSETS OTHER THAN CASH:

                                    OTHER ASSETS TOTAL

CASH:

CASH TOTAL $

TOTAL ASSETS (must agree with the Total for Item V on Summary)                                                                                                                                                            

NOTE: Schedule D should be a complete list of all assets on hand reflecting asset acquisition or carrying values for each item, adjusted in accordance with any appropriate entries on Schedule C, and estimated current values for each item.

Current market values for any assets that are known to be different from the asset acquisition or carrying values as of the close of the accounting period should be shown in the column marked “Estimate Current Value.”  The total adjusted carrying value (not Current Value) must agree with the Total for Item V on Summary.

APPENDIX B

GUARDIAN ACCOUNTING PRINCIPLES

1. ACCOUNTS SHOULD BE STATED IN A MANNER THAT IS UNDERSTANDABLE BY PERSONS WHO ARE NOT FAMILIAR WITH PRACTICES AND TERMINOLOGY PECULIAR TO THE ADMINISTRATION OF GUARDIANSHIPS.

Commentary: In order for an account to fulfill its basic function of communication, it is essential that it be stated in a manner that recognizes that the interested parties are not usually familiar with guardian accounts.  It is neither practical nor desirable to require that accounts be tailored to meet individual disabilities of particular parties but any account should be capable of being understood by a person of average intelligence, literate in English, and familiar with basic financial terms who has read it with care and attention.

Problems arising from terminology or style are usually a reflection of the fact that people who become versed in a particular form of practice tend to forget that terms which are familiar and useful to them may convey nothing to someone else or may even be affirmatively misleading.  For example, the terms “debit” and “credit” are generally incomprehensible to people with no knowledge of bookkeeping and many people who are familiar with them in other contexts would assume that in the context of guardian accounting, the receipt of an item is a “credit” to the fund rather than a “debit” to the guardian.

While the need for concise presentation makes a certain amount of abbreviation both acceptable and necessary, uncommon abbreviation of matters essential to an understanding of the account should be avoided or explained.

Print-outs from electronic accounting systems or account statements can be used as attachments to the schedules in the accounting form or to clarify the accounting.  The quality of the accounts produced by these systems and account statements varies widely in the extent to which they can be understood by persons who are not familiar with them.

1. A GUARDIAN ACCOUNT SHALL BEGIN WITH A CONCISE SUMMARY OF ITS PURPOSE AND CONTENT.

Commentary: Very few people can be expected to pay much attention to a document unless they have some understanding of its general purpose and its significance to them.  Even with such an understanding, impressions derived from the first page or two will often determine whether the rest is read.  The use that is made of these pages is therefore of particular significance.

The cover page should disclose the nature and function of the account.  While a complete explanation of the significance of the account and the effect of its presentation upon the rights of the parties is obviously impractical for inclusion at this point, there should be at least a brief statement identifying the guardian and the subject matter, noting the importance of examining the account and giving an address where more information can be obtained.

A summary of the account shall also be presented at the outset.  This summary, organized as a table of contents, shall indicate the order of the details presented in the account and shall show separate totals for the aggregate of the assets on hand at the beginning of the accounting period; transactions during the period; and the assets remaining on hand at the end of the period.  Each entry in the summary shall be supported by a schedule in the account that provides the details on which the summary is based.

III.       A GUARDIAN ACCOUNT SHALL CONTAIN SUFFICIENT INFORMATION TO PUT THE INTERESTED PARTIES ON NOTICE AS TO ALL SIGNIFICANT TRANSACTIONS AFFECTING ADMINISTRATION DURING THE ACCOUNTING PERIOD.

Commentary: The presentation of the information account shall allow an interested party to follow the progress of the guardian’s administration of assets during the accounting period.

An account is not complete if it does not itemize, or make reference to, assets on hand at the beginning of the accounting period.

Illustration:

3.1 The first account for a guardianship may detail the items received by the guardian and for which the guardian is responsible.  It must begin with the total amount on the inventory.

Transactions shall be described in sufficient detail to give the court and interested parties notice of their purpose and effect.  It should be recognized that too much detail may be counterproductive to making the account understandable.  In accounts dealing with extensive assets, it is usually desirable to consolidate information with attachments that show detail.  For instance, where income from a number of securities is being accounted for, a statement of the total dividends received on each security with appropriate indication of changes in the number of shares held will be more readily understandable and easier to check for completeness than a chronological listing of all dividends received.

Illustrations:

3.2 Extraordinary appraisal costs should be shown separately and explained.

3.3 Interest and penalties in connection with late filing of tax returns should be shown separately and explained.

3.4 Receipts and disbursements shall be shown on separate schedules in chronological order.  The separate schedules may include totals by account, with separate ledgers for each account, such as securities or financial accounts.

3.5 Changes in asset values due to market fluctuations are not transactions and shall not be reflected as a loss or gain, but the estimated current value and carrying value shall be shown on the schedule listing assets held at the end of the accounting period.

1. A GUARDIAN ACCOUNT SHALL CONTAIN TWO VALUES, THE ASSET ACQUISITION VALUE OR CARRYING VALUE, AND CURRENT VALUE.

Commentary: In order for transactions to be reported on a consistent basis, an appropriate carrying value for assets must be chosen and employed consistently.

The carrying value of an asset should reflect its value at the time it is acquired by the guardian.  When such a value is not precisely determinable, the figure used should reflect a thoughtful decision by the guardian.  Assets received in kind should be carried at their value at the time of receipt.  For assets purchased during the administration of the guardianship, acquisition cost would normally be used.  Use of Federal income tax basis for carrying value is acceptable when basis is reasonably representative of real values at the time of acquisition.

In the Model Account, carrying value is referred to as “guardian acquisition value.”  The Model Account establishes the initial carrying value of assets as their value at inception of the guardianship for inventoried assets, date of receipt for subsequent receipts, and cost for investments.

Carrying value would not normally be adjusted for depreciation.

Except for adjustments that occur normally under the accounting system in use, carrying values should generally be continued unchanged through successive accounts and assets should not be arbitrarily “written up” or “written down.”  In some circumstances, however, with proper disclosure and explanation, carrying value may be adjusted.

Illustrations:

4.1 Assets received in kind in satisfaction of a pecuniary legacy should be carried at the value used for purposes of distribution.

Illustrations:

4.2 When an asset is held under circumstances that make it clear that it will not be sold (e.g., a residence used by the ward) the guardian’s estimate of value would be acceptable in lieu of an appraisal.

4.3 Considerations such as a pending tax audit or offer of the property for sale may indicate the advisability of not publishing the guardian’s estimate of value.  In such circumstances, a statement that value was fixed by some method such as “per company books,” “formula under buy-sell agreement,” or “300% of assessed value” would be acceptable, but the guardian would be expected to provide further information to interested parties upon request.

1. GAINS AND LOSSES INCURRED DURING THE ACCOUNTING PERIOD SHALL BE SHOWN SEPARATELY IN THE SAME SCHEDULE.

Commentary: Each transaction involving the sale or other disposition of securities during the accounting period shall be shown as a separate item in one combined schedule of the account indicating the transaction, date, explanation, and any gain or loss.

Although gains and losses from the sale of securities can be shown separately in accounts, the preferred method of presentation is to present this information in a single schedule.  Such a presentation provides the most meaningful description of investment performance and will tend to clarify relationships between gains and losses that are deliberately realized at the same time.

Increases and decreases in value not related to a sale or other disposition are unrealized gains or losses and should not be shown as such on this schedule.

(a)     General Magistrates. The court may appoint general magistrates to review guardianship inventories, accountings, and plans. General magistrates shall be members of The Florida Bar and shall continue in office until removed by the court. The order appointing a general magistrate shall be recorded. Each general magistrate shall take the oath required of officers of the court by the Florida Constitution. The oath shall be recorded before the magistrate begins to act.

(b)     Special Magistrates. In connection with the court’s review of guardianship inventories, accountings, and plans, the court may appoint members of The Florida Bar as special magistrates for any particular service required by the court. Special magistrates shall be governed by all laws and rules relating to general magistrates except special magistrates shall not be required to take an oath unless specifically required by the court. For good cause shown, the court may appoint a person other than a member of The Florida Bar as a special magistrate.

(c)     General Powers and Duties. Every magistrate shall act under the direction of the court. Process issued by a magistrate shall be directed as provided by law. All grounds for disqualification of a judge shall apply to magistrates.

(d)     Hearings. Hearings before any magistrate may be held in the county where the action is pending, or at any other place by order of the court for the convenience of the witnesses or the parties. A magistrate shall give notice of hearings to all parties. If any party fails to appear, the magistrate may proceed ex parte or may continue the hearing to a future day, with notice to the absent party. The magistrate shall proceed with reasonable diligence and the least practicable delay. Any party may apply to the court for an order directing the magistrate to accelerate the proceedings and to make a report promptly. Evidence shall be taken in writing or by electronic recording by the magistrate or by some other person under the magistrate’s authority in the magistrate’s presence and shall be filed with the magistrate’s report. The magistrate may examine and take testimony from the parties and their witnesses under oath, on all matters authorized by the court for review by the magistrate and may require production of all books, papers, writings, vouchers, and other documents applicable to those matters. The magistrate shall admit only evidence that would be admissible in court. The magistrate may take all actions concerning evidence that may be taken by the court.

(e)     Magistrate’s Report. The magistrate’s report shall contain a description of the matters considered and the magistrate’s conclusions and any recommendations. No part of any statement of facts, account, charge, deposition, examination, or answer used before the magistrate shall be recited. The magistrate shall be required to file a report only if a hearing is held pursuant to subdivision (d) of this rule or if specifically directed to do so by the court.

(f)     Filing Report; Service; Exceptions. The magistrate shall file a report with the court and serve copies on the parties. The parties may serve exceptions to the report within 10 days from the date the report is served on them. If no exceptions are timely filed, the court shall take appropriate action on the report. All timely filed exceptions shall be heard by the court on reasonable notice by any party.

(a)     Objections. The ward, or any other interested person, may file an objection to any part of a guardianship report within the time provided by law.

(b)     Contents. Any objection shall be in writing and shall state with particularity each item to which the objection is directed and the grounds on which the objection is based.

(c)     Service. The objector shall serve a copy of the objection on each guardian and on any other person as directed by the court.

(a)     Contents. A petition for interim judicial review shall be verified, state the petitioner’s interest in the proceeding, state with particularity the manner in which the guardian’s action or proposed action does not comply with or exceeds the guardian’s authority under the guardian plan, or state that the guardian is acting in a manner contrary to section 744.361, Florida Statutes, and state why the action, proposed action, o rconduct of the guardian is not in the best interest of the ward.

(b)     Service. The petition shall be served by formal notice.

(c)     Hearing. The petitioner or any interested person may set the matter for hearing.

(d)     Expedited Proceedings. For good cause shown, the court may shorten the time for response to the formal notice and may set an expedited hearing.

The public guardian, as the guardian of a ward, shall file:

(a)     an initial report as required by law;

(b)     annual guardianship reports, which shall include the dates of quarterly visits to the ward, as required by law;

(c)     a report within 6 months of his or her appointment as guardian of a ward, which shall also be filed with the executive director of the Office of Public and Professional Guardians, stating:

(1)     the public guardian’s efforts to locate a family member or friend, other person, bank, or corporation to act as guardian of the ward; and

(2)     the ward’s potential to be restored to capacity;

(d)     an annual report, filed with the Office of Public and Professional Guardians, by September 1 for the preceding fiscal year, on the operations of the office of public guardian; and

(e)     a report of an independent audit by a qualified certified public accountant, to be filed with the Office of Public and Professional Guardians every 2 years.

(a)     Appointment. Upon motion or inquiry by any interested person or upon its own motion, the court may appoint a court monitor in any proceeding over which it has jurisdiction.

(b)     Order of Appointment. The order of appointment shall state the name, address, and phone number of the monitor and shall set forth the matters to be investigated. The order may authorize the monitor to investigate, seek information, examine documents, or interview the ward. The order of appointment shall be served upon the guardian, the ward, and such other persons as the court may determine.

(c)     Report. The monitor shall file a verified written report with the court setting forth the monitor’s findings. The report shall be served on the guardian, the ward, and such other persons as the court may determine.

(d)     Protection of Ward. If it appears from the monitor’s report that further action by the court to protect the interests of the ward is necessary, the court shall, after a hearing with notice, enter any order necessary to protect the ward or the ward’s property, including amending the plan, requiring an accounting, ordering production of assets, or initiating proceedings to remove a guardian. Notice of the hearing shall be served on the guardian, the ward, and such other persons as the court may determine.

(a)     Appointment. Upon motion or inquiry by any interested person or upon its own motion, the court may appoint a court monitor on an emergency basis without notice in any proceeding over which it has jurisdiction.

(b)     Order of Appointment. The order of appointment shall specifically find that there appears to be imminent danger that the physical or mental health or safety of the ward will be seriously impaired or that the ward’s property is in danger of being wasted, misappropriated, or lost unless immediate action is taken. The scope of the matters to be investigated and the powers and duties of the monitor must be specifically enumerated in the order.

(c)     Duration of Authority. The authority of a monitor expires 60 days after the date of appointment or upon a finding of no probable cause, whichever occurs first. The court may enter an order extending the authority of the monitor for an additional 30 days upon a showing that an emergency condition still exists.

(d)     Report. Within 15 days after the entry of an order of appointment, the monitor shall file a verified written report setting forth the monitor’s findings and recommendations. The report may be supported by documents or other evidence. The time for filing the report may be extended by the court for good cause.

(e)     Review. Upon review of the report, the court shall enter an order determining whether there is probable cause to take further action to protect the person or property of the ward.

(1)     If the court finds no probable cause, the court shall enter an order finding no probable cause and discharging the monitor.

(2)     If the court finds probable cause, the court shall enter an order directed to the respondent stating the essential facts constituting the conduct charged and requiring the respondent to appear before the court to show cause why the court should not take further action. The order shall specify the time and place of the hearing with a reasonable time to allow for the preparation of a defense after service of the order. A copy of the order to show cause together with the order of appointment and report of the monitor shall be served upon the guardian, the ward, the ward’s attorney, if any, and the respondent.

(f)     Protecting Ward. If at any time prior to the hearing on the order to show cause the court enters a temporary injunction, a restraining order, an order freezing assets, an order suspending the guardian or appointing a guardian ad litem, or any other order to protect the physical or mental health, safety, or property of the ward, the order or injunction shall be served on the guardian, the ward, the ward’s attorney, if any, and such other persons as the court may determine.

(a)     Prior Adjudication of Incompetency. When an adjudication of incompetency has taken place under chapter 744, Florida Statutes, before October 1, 1989, no readjudication of incapacity shall be required.

(b)     Annual Guardianship Reports. Guardians appointed before October 1, 1989, shall file annual guardianship reports as required by law.

(a)     Petition. Any proceeding for expedited judicial intervention concerning medical treatment procedures may be brought by any interested adult person and shall be commenced by the filing of a verified petition which states:

(1)     the name and address of the petitioner;

(2)     the name and location of the person who is the subject of the petition (hereinafter referred to as the “patient”);

(3)     the relationship of the petitioner to the patient;

(4)     the names, relationship to the patient, and addresses if known to the petitioner, of:

(A)     the patient’s spouse and adult children;

(B)     the patient’s parents (if the patient is a minor);

(C)     if none of the above, the patient’s next of kin;

(D)     any guardian and any court-appointed health care decision-maker;

(E)     any person designated by the patient in a living will or other document to exercise the patient’s health care decision in the event of the patient’s incapacity;

(F)     the administrator of the hospital, nursing home, or other facility where the patient is located;

(G)     the patient’s principal treating physician and other physicians known to have provided any medical opinion or advice about any condition of the patient relevant to this petition; and

(H)    all other persons the petitioner believes may have information concerning the expressed wishes of the patient; and

(5)     facts sufficient to establish the need for the relief requested, including, but not limited to, facts to support the allegation that the patient lacks the capacity to make the requisite medical treatment decision.

(b)     Supporting Documentation. Any affidavits and supporting documentation, including any living will or designation of health care decision-maker, shall be attached to the petition.

(c)     Notice. Unless waived by the court, notice of the petition and the preliminary hearing shall be served on the following persons who have not joined in the petition or otherwise consented to the proceedings:

(1)     the patient;

(2)     the patient’s spouse and the patient’s parents, if the patient is a minor;

(3)     the patient’s adult children;

(4)     any guardian and any court-appointed health care decision-maker;

(5)     any person designated by the patient in a living will or other document to exercise the patient’s health care decision in the event of the patient’s incapacity;

(6)     the administrator of the hospital, nursing home, or other facility where the patient is located;

(7)     the patient’s principal treating physician and other physicians believed to have provided any medical opinion or advice about any condition of the patient relevant to this petition;

(8)     all other persons the petitioner believes may have information concerning the expressed wishes of the patient; and

(9)     such other persons as the court may direct.

(d)     Hearing. A preliminary hearing on the petition shall be held within 72 hours after the filing of the petition. At that time the court shall review the petition and supporting documentation. In its discretion the court shall either:

(1)     rule on the relief requested immediately after the preliminary hearing; or

(2)     conduct an evidentiary hearing not later than 4 days after the preliminary hearing and rule on the relief requested immediately after the evidentiary hearing.