FL H0757

Restrictions on gifts to lawyers and related persons apply only to written instruments executed on or after October 1, 2013, clarifying existing law.

Presumption of undue influence in transactions shifts the burden of proof under Florida Evidence Code sections 90.301-90.304, with retroactive application to all pending and future cases.

Death benefits must be expressly directed in trust agreements, declarations of trust, or wills to be applied toward estate administration expenses; this change applies retroactively regardless of decedent's death date.

Contestants in trust validity disputes bear the burden of establishing grounds for invalidity; changes apply to cases commenced on or after the effective date.

Trustee payments for estate expenses must come from assets included in the settlor's gross estate for federal tax purposes, and cannot be made from certain death benefits unless the trust instrument expressly directs otherwise; effective July 1, 2014.