FL S0998

Restricts application of gift prohibitions to lawyers and disqualified persons to written instruments executed on or after October 1, 2013.

Clarifies that the presumption of undue influence in estate transactions shifts the burden of proof and applies retroactively to all pending proceedings and cases commenced after the effective date.

Requires that death benefits not be applied to pay estate administration expenses unless the trust agreement, declaration of trust, or will expressly refers to this provision and directs it does not apply; applies retroactively without regard to date of decedent's death.

Establishes that contestants bear the burden of proof in actions to contest trust validity or revocation, applying to all cases commenced on or after the effective date.

Restricts payment of estate administration expenses from trust assets to only those included in the settlor's gross estate for federal estate tax purposes, prohibiting use of assets under certain exclusions or death benefits unless the trust expressly authorizes it; applies retroactively.