FL H0343

Authorizes courts to assess costs and attorney fees against multiple beneficiaries' portions of estates or trusts based on equitable factors, without requiring findings of bad faith or wrongdoing.

Removes references to "qualifications of personal representative" as a basis for objections to wills and restricts objection periods to 3 months after notice service, extendable only for estoppel based on misstatements.

Requires personal representatives to immediately resign if unqualified at time of appointment and to file notice if they become unqualified later; establishes liability for costs and attorney fees in removal proceedings.

Substantially revises section 733.817 regarding apportionment of estate taxes, including provisions for protected homestead, tax credits, and directions in governing instruments; clarifies effective dates for tax apportionment directions.

Effective July 1, 2015; applies retroactively to pending tax apportionment proceedings with some exceptions for certain provisions applying only to decedents dying on or after the effective date.