Florida Senate - 2021                        COMMITTEE AMENDMENT
       Bill No. SB 1070
       
       
       
       
       
       
                                Ì637700yÎ637700                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/23/2021           .                                
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       The Committee on Judiciary (Berman) recommended the following:
       
    1         Senate Amendment 
    2  
    3         Delete lines 236 - 748
    4  and insert:
    5  excluded from Part XIV of this chapter under s. 736.1405(2).
    6         (24)(21) “Terms of a trust” means:
    7         (a)Except as otherwise provided in paragraph (b), the
    8  manifestation of the settlor’s intent regarding a trust’s
    9  provisions as:
   10         1.Expressed in the trust instrument; or
   11         2.Established by other evidence that would be admissible
   12  in a judicial proceeding; or
   13         (b)The trust’s provisions as established, determined, or
   14  amended by:
   15         1.A trustee or trust director in accordance with
   16  applicable law;
   17         2.Court order; or
   18         3.A nonjudicial settlement agreement under s. 736.0111,
   19  relating to nonjudicial settlement agreements the manifestation
   20  of the settlor’s intent regarding a trust’s provisions as
   21  expressed in the trust instrument or as may be established by
   22  other evidence that would be admissible in a judicial
   23  proceeding.
   24         (25)“Trust director” means a person who is granted a power
   25  of direction by the terms of a trust to the extent the power is
   26  exercisable while the person is not serving as a trustee. The
   27  person is a trust director whether or not the terms of the trust
   28  refer to the person as a trust director and whether or not the
   29  person is a beneficiary or settlor of the trust.
   30         Section 4. Paragraph (b) of subsection (2) of section
   31  736.0105, Florida Statutes, is amended to read:
   32         736.0105 Default and mandatory rules.—
   33         (2) The terms of a trust prevail over any provision of this
   34  code except:
   35         (b) Subject to s. 736.1409, relating to the duties and
   36  liabilities of a directed trustee; s. 736.1411, relating to
   37  limitations on duties of a trustee or trust director to monitor,
   38  inform, or advise on matters involving the other; and s.
   39  736.1412, relating to the allocation of powers among cotrustees,
   40  requirements for excluded cotrustees to act as a directed
   41  trustee, and liability and related obligations of directing
   42  cotrustees, the duty of the trustee to act in good faith and in
   43  accordance with the terms and purposes of the trust and the
   44  interests of the beneficiaries.
   45         Section 5. Subsection (1) of section 736.0201, Florida
   46  Statutes, is amended, and subsection (7) is added to that
   47  section, to read:
   48         736.0201 Role of court in trust proceedings.—
   49         (1) Except as provided in subsections (5), and (6), and (7)
   50  and s. 736.0206, judicial proceedings concerning trusts shall be
   51  commenced by filing a complaint and shall be governed by the
   52  Florida Rules of Civil Procedure.
   53         (7)A proceeding to determine the homestead status of real
   54  property owned by a trust may be filed in the probate proceeding
   55  for the settlor’s estate if the settlor was treated as the owner
   56  of the interest held in the trust under s. 732.4015. The
   57  proceeding shall be governed by the Florida Probate Rules.
   58         Section 6. Subsection (3) is added to section 736.0603,
   59  Florida Statutes, to read:
   60         736.0603 Settlor’s powers; powers of withdrawal.—
   61         (3)Subject to ss. 736.0403(2) and 736.0602(3)(a), the
   62  trustee may follow a direction of the settlor that is contrary
   63  to the terms of the trust while a trust is revocable.
   64         Section 7. Subsections (3), (7), and (9) of section
   65  736.0703, Florida Statutes, are amended to read:
   66         736.0703 Cotrustees.—
   67         (3) Subject to s. 736.1412, relating to the allocation of
   68  powers among cotrustees, requirements for excluded cotrustees to
   69  act as a directed trustee, and liability and related obligations
   70  of directing cotrustees, a cotrustee must participate in the
   71  performance of a trustee’s function unless the cotrustee is
   72  unavailable to perform the function because of absence, illness,
   73  disqualification under other provision of law, or other
   74  temporary incapacity or the cotrustee has properly delegated the
   75  performance of the function to another cotrustee.
   76         (7) Except as otherwise provided in s. 736.1412, relating
   77  to the allocation of powers among cotrustees, requirements for
   78  excluded cotrustees to act as a directed trustee, and liability
   79  and related obligations of directing cotrustees subsection (9),
   80  each cotrustee shall exercise reasonable care to:
   81         (a) Prevent a cotrustee from committing a breach of trust.
   82         (b) Compel a cotrustee to redress a breach of trust.
   83         (9)If the terms of a trust provide for the appointment of
   84  more than one trustee but confer upon one or more of the
   85  trustees, to the exclusion of the others, the power to direct or
   86  prevent specified actions of the trustees, the excluded trustees
   87  shall act in accordance with the exercise of the power. Except
   88  in cases of willful misconduct on the part of the excluded
   89  trustee, an excluded trustee is not liable, individually or as a
   90  fiduciary, for any consequence that results from compliance with
   91  the exercise of the power. An excluded trustee does not have a
   92  duty or an obligation to review, inquire, investigate, or make
   93  recommendations or evaluations with respect to the exercise of
   94  the power. The trustee or trustees having the power to direct or
   95  prevent actions of the excluded trustees shall be liable to the
   96  beneficiaries with respect to the exercise of the power as if
   97  the excluded trustees were not in office and shall have the
   98  exclusive obligation to account to and to defend any action
   99  brought by the beneficiaries with respect to the exercise of the
  100  power. The provisions of s. 736.0808(2) do not apply if the
  101  person entrusted with the power to direct the actions of the
  102  excluded trustee is also a cotrustee.
  103         Section 8. Section 736.0808, Florida Statutes, is repealed.
  104         Section 9. Present subsection (7) of section 736.1008,
  105  Florida Statutes, is redesignated as subsection (8), a new
  106  subsection (7) is added to that section, and paragraph (a) of
  107  subsection (1), subsection (2), and paragraphs (a) and (c) of
  108  subsection (4) of that section are amended, to read:
  109         736.1008 Limitations on proceedings against trustees.—
  110         (1) Except as provided in subsection (2), all claims by a
  111  beneficiary against a trustee for breach of trust are barred as
  112  provided in chapter 95 as to:
  113         (a) All matters adequately disclosed in a trust disclosure
  114  document issued by the trustee or a trust director, with the
  115  limitations period beginning on the date of receipt of adequate
  116  disclosure.
  117         (2) Unless sooner barred by adjudication, consent, or
  118  limitations, a beneficiary is barred from bringing an action
  119  against a trustee for breach of trust with respect to a matter
  120  that was adequately disclosed in a trust disclosure document
  121  unless a proceeding to assert the claim is commenced within 6
  122  months after receipt from the trustee or a trust director of the
  123  trust disclosure document or a limitation notice that applies to
  124  that disclosure document, whichever is received later.
  125         (4) As used in this section, the term:
  126         (a) “Trust disclosure document” means a trust accounting or
  127  any other written report of the trustee or a trust director. A
  128  trust disclosure document adequately discloses a matter if the
  129  document provides sufficient information so that a beneficiary
  130  knows of a claim or reasonably should have inquired into the
  131  existence of a claim with respect to that matter.
  132         (c) “Limitation notice” means a written statement of the
  133  trustee or a trust director that an action by a beneficiary
  134  against the trustee for breach of trust based on any matter
  135  adequately disclosed in a trust disclosure document may be
  136  barred unless the action is commenced within 6 months after
  137  receipt of the trust disclosure document or receipt of a
  138  limitation notice that applies to that trust disclosure
  139  document, whichever is later. A limitation notice may but is not
  140  required to be in the following form: “An action for breach of
  141  trust based on matters disclosed in a trust accounting or other
  142  written report of the trustee or a trust director may be subject
  143  to a 6-month statute of limitations from the receipt of the
  144  trust accounting or other written report. If you have questions,
  145  please consult your attorney.”
  146         (7)Any claim barred against a trustee or trust director
  147  under this section is also barred against the directors,
  148  officers, and employees acting for the trustee.
  149         Section 10. Present paragraphs (e), (f), and (g) of
  150  subsection (1) of section 736.1017, Florida Statutes, are
  151  redesignated as paragraphs (f), (g), and (h), respectively, and
  152  a new paragraph (e) is added to that subsection, to read:
  153         736.1017 Certification of trust.—
  154         (1) Instead of furnishing a copy of the trust instrument to
  155  a person other than a beneficiary, the trustee may furnish to
  156  the person a certification of trust containing the following
  157  information:
  158         (e)Whether the trust contains any powers of direction, and
  159  if so, the identity of the current trust directors, the trustee
  160  powers subject to a power of direction, and whether the trust
  161  directors have directed or authorized the trustee to engage in
  162  the proposed transaction for which the certification of trust
  163  was issued.
  164         Section 11. Effective upon this act becoming a law, section
  165  736.1105, Florida Statutes, is amended to read:
  166         (Substantial rewording of section. See
  167         s. 736.1105, F.S., for present text.)
  168         736.1105Effect of subsequent marriage, birth, adoption, or
  169  dissolution of marriage.—
  170         (1)Neither subsequent marriage, birth, nor adoption of
  171  descendants shall revoke the revocable trust of any person.
  172         (2)Any provision of a revocable trust that affects the
  173  settlor’s spouse is void upon dissolution of the marriage of the
  174  settlor and the spouse, whether the marriage occurred before or
  175  after the execution of such revocable trust. Upon dissolution of
  176  marriage, the revocable trust shall be construed as if the
  177  spouse had died at the time of the dissolution of marriage.
  178         (a)Dissolution of marriage occurs at the time the
  179  decedent’s marriage is judicially dissolved or declared invalid
  180  by court order.
  181         (b)This subsection does not invalidate a provision of a
  182  revocable trust:
  183         1.Executed by the settlor after the dissolution of the
  184  marriage;
  185         2.If there is a specific intention to the contrary stated
  186  in the revocable trust; or
  187         3.If the dissolution of marriage judgment expressly
  188  provides otherwise.
  189         (3)This section applies to revocable trusts of decedents
  190  who die on or after the effective date of this section.
  191         Section 12. Section 736.1109, Florida Statutes, is created
  192  to read:
  193         736.1109Testamentary and revocable trusts; homestead
  194  protections.—
  195         (1)If a devise of homestead under a trust violates the
  196  limitations on the devise of homestead in s. 4(c), Art. X of the
  197  State Constitution, title shall pass as provided in s. 732.401
  198  at the moment of death.
  199         (2)A power of sale or general direction to pay debts,
  200  expenses and claims within the trust instrument does not subject
  201  an interest in the protected homestead to the claims of
  202  decedent’s creditors, expenses of administration, and
  203  obligations of the decedent’s estate as provided in s.
  204  736.05053.
  205         (3)If a trust directs the sale of property that would
  206  otherwise qualify as protected homestead, and the property is
  207  not subject to the constitutional limitations on the devise of
  208  homestead under the State Constitution, title shall remain
  209  vested in the trustee and subject to the provisions of the
  210  trust.
  211         (4)This section applies only to trusts described in s.
  212  733.707(3) and to testamentary trusts.
  213         (5)This section is intended to clarify existing law and
  214  applies to the administration of trusts and estates of decedents
  215  who die before, on, or after July 1, 2021.
  216         Section 13. Part XIV of chapter 736, Florida Statutes,
  217  consisting of ss. 736.1401-736.1416, Florida Statutes, is
  218  created and entitled the “Florida Uniform Directed Trust Act.”
  219         Section 14. Section 736.1401, Florida Statutes, is created
  220  to read:
  221         736.1401Short title.—This part may be cited as the
  222  “Florida Uniform Directed Trust Act.”
  223         Section 15. Section 736.1403, Florida Statutes, is created
  224  to read:
  225         736.1403Application; principal place of administration.
  226         (1)This part applies to a trust subject to this chapter,
  227  whenever created, that has its principal place of administration
  228  in the state, subject to the following rules:
  229         (a)If the trust was created before July 1, 2021, this part
  230  applies only to a decision or action occurring on or after July
  231  1, 2021.
  232         (b)If the principal place of administration of the trust
  233  is changed to the state on or after July 1, 2021, this part
  234  applies only to a decision or action occurring on or after the
  235  date of the change.
  236         (2)In addition s. 736.0108, relating to a trust’s
  237  principal place of administration, in a directed trust, terms of
  238  the trust that designate the principal place of administration
  239  of the trust in the state are valid and controlling if a trust
  240  director’s principal place of business is located in or a trust
  241  director is a resident of the state.
  242         Section 16. Section 736.1405, Florida Statutes, is created
  243  to read:
  244         736.1405Exclusions.—
  245         (1)As used in this section, the term “power of
  246  appointment” means a power that enables a person acting in a
  247  nonfiduciary capacity to designate a recipient of an ownership
  248  interest in or another power of appointment over trust property.
  249         (2)Unless the terms of a trust expressly provide otherwise
  250  by specific reference to this part, section, or paragraph, this
  251  part does not apply to:
  252         (a)A power of appointment;
  253         (b)A power to appoint or remove a trustee or trust
  254  director;
  255         (c)A power of a settlor over a trust while the trust is
  256  revocable by that settlor;
  257         (d)A power of a beneficiary over a trust to the extent the
  258  exercise or nonexercise of the power affects the beneficial
  259  interest of:
  260         1.The beneficiary; or
  261         2.Another beneficiary represented by the beneficiary under
  262  ss. 736.0301-736.0305 with respect to the exercise or
  263  nonexercise of the power;
  264         (e)A power over a trust if the terms of the trust provide
  265  that the power is held in a nonfiduciary capacity; and
  266         1.The power must be held in a nonfiduciary capacity to
  267  achieve the settlor’s tax objectives under the United States
  268  Internal Revenue Code of 1986, as amended, and regulations
  269  issued thereunder, as amended; or
  270         2.It is a power to reimburse the settlor for all or a part
  271  of the settlor’s income tax liabilities attributable to the
  272  income of the trust; or
  273         (f)A power to add or to release a power under the trust
  274  instrument if the power subject to addition or release causes
  275  the settlor to be treated as the owner of all or any portion of
  276  the trust for federal income tax purposes.
  277         (3)Unless the terms of a trust provide otherwise, a power
  278  granted to a person other than a trustee:
  279         (a)To designate a recipient of an ownership interest in
  280  trust property, including a power to terminate a trust, is a
  281  power of appointment and not a power of direction.
  282         (b)To create, modify, or terminate a power of appointment
  283  is a power of direction and not a power of appointment, except a
  284  power to create a power of appointment that is an element of a
  285  broader power to affect an ownership interest in trust property
  286  beyond the mere creation of a power of appointment, such as a
  287  power to appoint trust property in further trust, is a power of
  288  appointment and not a power of direction.
  289         Section 17. Section 736.1406, Florida Statutes, is created
  290  to read:
  291         736.1406Power of trust director.—
  292         (1)Subject to s. 736.1407, relating to trust directors
  293  being subject to the same rules as a trustee regarding Social
  294  Security Act reimbursement requirements and charitable trust
  295  instruments, the terms of a trust may grant a power of direction
  296  to a trust director.
  297         (2)A power of direction includes only those powers granted
  298  by the terms of the trust.
  299         (3)Unless the terms of a trust provide otherwise:
  300         (a)A trust director may exercise any further power
  301  appropriate to the exercise or nonexercise of a power of
  302  direction granted to the trust director under subsection (1);
  303  and
  304         (b)Trust directors with joint powers must act by majority
  305  decision.
  306         Section 18. Section 736.1407, Florida Statutes, is created
  307  to read:
  308         736.1407Limitations on trust director.—A trust director is
  309  subject to the same rules as a trustee in a like position and
  310  under similar circumstances in the exercise or nonexercise of a
  311  power of direction or further power under s. 736.1406(3)(a),
  312  relating to additional power granted to a trust director in
  313  furtherance of an express power of direction, regarding:
  314         (1)A payback provision in the terms of a trust necessary
  315  to comply with the reimbursement requirements of s. 1917 of the
  316  Social Security Act, 42 U.S.C. s. 1396p(d)(4)(A), as amended,
  317  and regulations issued thereunder, as amended.
  318         (2)A charitable interest in the trust, including notice
  319  regarding the interest to the Attorney General.
  320         Section 19. Section 736.1408, Florida Statutes, is created
  321  to read:
  322         736.1408Duty and liability of trust director.—
  323         (1)Subject to subsection (2), with respect to a power of
  324  direction or further power under s. 736.1406(3)(a), relating to
  325  additional power granted to a trust director in furtherance of
  326  an express power of direction:
  327         (a)A trust director has the same fiduciary duty and
  328  liability in the exercise or nonexercise of the power:
  329         1.If the power is held individually, as a sole trustee in
  330  a like position and under similar circumstances; or
  331         2.If the power is held jointly with a trustee or another
  332  trust director, as a cotrustee in a like position and under
  333  similar circumstances.
  334         (b)The terms of the trust may vary the trust director’s
  335  duty or liability to the same extent the terms of the trust may
  336  vary the duty or liability of a trustee in a like position and
  337  under similar circumstances.
  338         (2)Unless the terms of a trust provide otherwise, if a
  339  trust director is licensed, certified, or otherwise authorized
  340  or permitted by law other than this part to provide health care
  341  in the ordinary course of the trust director’s business or
  342  practice of a profession, to the extent the trust director acts
  343  in that capacity the trust director has no duty or liability
  344  under this part.
  345         (3)The terms of a trust may impose a duty or liability on
  346  a trust director in addition to the duties and liabilities under
  347  this section.
  348         Section 20. Section 736.1409, Florida Statutes, is created
  349  to read:
  350         736.1409Duty and liability of directed trustee.—
  351         (1)Subject to subsection (2), a directed trustee shall
  352  take reasonable action to comply with a trust director’s
  353  exercise or nonexercise of a power of direction or further power
  354  under s. 736.1406(3)(a), relating to additional power granted to
  355  a trust director in furtherance of an express power of
  356  direction, and the trustee is not liable for such reasonable
  357  action.
  358         (2)A directed trustee may not comply with a trust
  359  director’s exercise or nonexercise of a power of direction or
  360  further power under s. 736.1406(3)(a), relating to additional
  361  power granted to a trust director in furtherance of an express
  362  power of direction, to the extent that by complying the trustee
  363  would engage in willful misconduct.
  364         (3)Before complying with a trust director’s exercise of a
  365  power of direction, the directed trustee shall determine whether
  366  or not the exercise is within the scope of the trust director’s
  367  power of direction. The exercise of a power of direction is not
  368  outside the scope of a trust director’s power of direction
  369  merely because the exercise constitutes or may constitute a
  370  breach of trust.
  371         (4)An exercise of a power of direction under which a trust
  372  director may release a trustee or another trust director from
  373  liability for breach of trust is not effective if:
  374         (a)The breach involved the trustee’s or other director’s
  375  willful misconduct;
  376         (b)The release was induced by improper conduct of the
  377  trustee or other director in procuring the release; or
  378         (c)At the time of the release, the trust director did not
  379  know the material facts relating to the breach.
  380         (5)A directed trustee that has reasonable doubt about its
  381  duty under this section may apply to the court for instructions,
  382  with attorney fees and costs to be paid from assets of the trust
  383  as provided in this code.
  384         (6)The terms of a trust may impose a duty or liability on
  385  a directed trustee in addition to the duties and liabilities
  386  under this part.
  387         Section 21. Section 736.141, Florida Statutes, is created
  388  to read:
  389         736.141Duty to provide information.—
  390         (1)Subject to s. 736.1411, relating to limitations on the
  391  duties of trustees or trust directors to monitor, inform, or
  392  advise on matters involving the other, a trustee shall provide
  393  information to a trust director to the extent the information is
  394  reasonably related to the powers or duties of the trust
  395  director.
  396         (2)Subject to s. 736.1411, relating to limitations on the
  397  duties of trustees or trust directors to monitor, inform, or
  398  advise on matters involving the other, a trust director shall
  399  provide information to a trustee or another trust director to
  400  the extent the information is reasonably related to the powers
  401  or duties of the trustee or other trust director.
  402         (3)A trustee that acts in reliance on information provided
  403  by a trust director is not liable for a breach of trust to the
  404  extent the breach resulted from the reliance, unless by so
  405  acting the trustee engages in willful misconduct.
  406         (4)A trust director that acts in reliance on information
  407  provided by a trustee or another trust director is not liable
  408  for a breach of trust to the extent the breach resulted from the
  409  reliance, unless by so acting the trust director engages in
  410  willful misconduct.
  411         (5)A trust director shall provide information within the
  412  trust director’s knowledge or control to a qualified beneficiary
  413  upon a written request of a qualified beneficiary to the extent
  414  the information is reasonably related to the powers or duties of
  415  the trust director.
  416         Section 22. Section 736.1411, Florida Statutes, is created
  417  to read:
  418         736.1411No duty to monitor, inform, or advise.—
  419         (1)Notwithstanding s. 736.1409(1), relating to the duty of
  420  a directed trustee to take reasonable action when directed and
  421  to the release of liability for such action, unless the terms of
  422  a trust provide otherwise:
  423         (a)A trustee does not have a duty to:
  424         1.Monitor a trust director; or
  425         2.Inform or give advice to a settlor, beneficiary,
  426  trustee, or trust director concerning an instance in which the
  427  trustee might have acted differently than the trust director.
  428         (b)By taking an action described in paragraph (a), a
  429  trustee does not assume the duty excluded by paragraph (a).
  430         (2)Notwithstanding s. 736.1408(1), relating to the
  431  fiduciary duty of a trust director, unless the terms of a trust
  432  provide otherwise:
  433         (a)A trust director does not have a duty to:
  434         1.Monitor a trustee or another trust director; or
  435         2.Inform or give advice to a settlor, beneficiary,
  436  trustee, or another trust director concerning an instance in
  437  which the trust director might have acted differently than a
  438  trustee or another trust director.
  439         (b)By taking an action described in paragraph (a), a trust
  440  director does not assume the duty excluded by paragraph (a).
  441         Section 23. Section 736.1412, Florida Statutes, is created
  442  to read:
  443         736.1412Application to cotrustee.—
  444         (1)The terms of a trust may provide for the appointment of
  445  more than one trustee but confer upon one or more of the
  446  trustees, to the exclusion of the others, the power to direct or
  447  prevent specified actions of the trustees.
  448         (2)The excluded trustees shall act in accordance with the
  449  exercise of the power in the manner, and with the same duty and
  450  liability, as directed trustees with respect to a trust
  451  director’s power of direction under s. 736.1409, relating to the
  452  duties and liabilities of a directed trustee; s. 736.141,
  453  relating to the duties of a trustee and trust director to
  454  provide and rely on information; and s. 736.1411, relating to
  455  limitations on the duties of trustees or trust directors to
  456  monitor, inform, or advise on matters involving the other.
  457         (3)The trustee or trustees having the power to direct or
  458  prevent actions of the excluded trustees shall be liable to the
  459  beneficiaries with respect to the exercise of the power as if
  460  the excluded trustees were not in office and shall have the
  461  exclusive obligation to account to and to defend any action
  462  brought by the beneficiaries with respect to the exercise of the
  463  power.
  464         Section 24. Section 736.1413, Florida Statutes, is created
  465  to read:
  466         736.1413Limitation of action against trust director.—
  467         (1)An action against a trust director for breach of trust
  468  must be commenced within the same limitation period for an
  469  action for breach of trust against a trustee in a like position
  470  and under similar circumstances under s. 736.1008, relating to
  471  limitations on proceedings against trustees.
  472         (2)A trust accounting or any other written report of a
  473  trustee or a trust director has the same effect on the
  474  limitation period for an action against a trust director for
  475  breach of trust that such trust accounting or written report
  476  would have under s. 736.1008, relating to limitations on
  477  proceedings against trustees, in an action for breach of trust
  478  against a trustee in a like position and under similar
  479  circumstances.
  480         Section 25. Section 736.1414, Florida Statutes, is created
  481  to read:
  482         736.1414Defenses in action against trust director.—In an
  483  action against a trust director for breach of trust, the trust
  484  director may assert the same defenses a trustee in a like
  485  position and under similar circumstances could assert in an
  486  action for breach of trust against the trustee.
  487         Section 26. Section 736.1415, Florida Statutes, is created
  488  to read:
  489         736.1415Jurisdiction over trust director.—
  490         (1)By accepting appointment as a trust director of a trust
  491  subject to this part, the trust director submits to the personal
  492  jurisdiction of the courts of the state regarding any matter
  493  related to a power or duty of the trust director.
  494         (2)This section does not preclude other methods of
  495  obtaining jurisdiction over a trust director.
  496         Section 27. Section 736.1416, Florida Statutes, is created
  497  to read:
  498         736.1416Office of trust director.—
  499         (1)Unless the terms of a trust provide otherwise, a trust
  500  director shall be considered a trustee for purposes of the
  501  following:
  502         (a)Role of court in trust proceedings under s. 736.0201.
  503         (b)Proceedings for review of employment of agents and
  504  review of compensation of trustee and employees of a trust under
  505  s. 736.0206.
  506         (c)Representation by holder of power of appointment under
  507  s. 736.0302(4), relating to how trustees with discretionary
  508  power to make trust distributions do not have a power of
  509  appointment for purposes of representing persons affected by
  510  such power.
  511         (d)Prohibition on a trustee acting as a designated
  512  representative under s. 736.0306(2).
  513         (e)Validation of power to select a beneficiary from an
  514  indefinite class under s. 736.0402(3).
  515         (f)As to allowing application by the trust director for
  516  judicial modification of a trust when such modification is not
  517  inconsistent with the settlor’s purpose under s. 736.04113, for
  518  judicial construction of provisions relating to federal taxes
  519  under s. 736.04114, for judicial modification of a trust when
  520  such modification is in the best interest of the beneficiaries
  521  under s. 736.04115, or for judicial modification or termination
  522  of an uneconomic trust under s. 736.0414(2), if the trust
  523  director is so authorized by the terms of the trust.
  524         (g)Discretionary trusts and the effect of a standard under
  525  s. 736.0504, relating to special provisions regarding
  526  discretionary trusts.
  527         (h)Trust assets not being subject to creditor claims by
  528  reason of discretionary powers granted to a trustee under s.
  529  736.0505(1)(c).
  530         (i)A trustee’s duty to pay trust obligations and expenses
  531  before paying obligations and expenses of the settlor’s estate
  532  under s. 736.05053(4).
  533         (j)Acceptance or declination of a trusteeship under s.
  534  736.0701.
  535         (k)Requirement to give bond to secure performance under
  536  certain circumstances and court discretions relating to such
  537  bonds under s. 736.0702.
  538         (l)Filling trustee vacancies and court appointment of an
  539  additional trustee or special fiduciary under s. 736.0704.
  540         (m)Resignation of a trustee under s. 736.0705, including
  541  requirements, court authorizations, and remaining liabilities.
  542         (n)Court removal of a trustee, including who may request a
  543  removal, under s. 736.0706, but not to give the trust director
  544  the power to request removal of a trustee.
  545         (o)Reasonable compensation of a trustee or professional
  546  acting as a trustee under s. 736.0708.
  547         (p)Entitlement of a trustee to reimbursement of expenses
  548  and liens to secure advances under s. 736.0709.
  549         (q)Authority to pay costs or attorney fees without
  550  approval under s. 736.0802(10), if the trust director has a
  551  power of direction or, if the trust director has a further power
  552  to direct, the payment of such costs or attorney fees under s.
  553  736.1406(2), relating to the explicit power of direction granted
  554  to a trust director, or s. 736.1406(3)(a), relating to the
  555  implied additional power of a director in furtherance of an
  556  express power of direction.
  557         (r)Limitations on a trustee’s discretionary powers under
  558  s. 736.0814.
  559         (s)Administration of trusts by trustees without regard to
  560  pending contests or proceedings, except as the court directs,
  561  under s. 736.08165.
  562         (t)A trustee’s obligation to invest in accordance with
  563  chapter 518 under s. 736.0901.
  564         (u)The exception to the prudent investor rule for life
  565  insurance under s. 736.0902.
  566         (v)Remedies available for a trustee breach of trust under
  567  s. 736.1001.
  568         (w)Damages against a trustee for breach of trust under s.
  569  736.1002.
  570         (x)A trustee’s immunity from liability for loss or no
  571  profit under s. 736.1003 if there is no breach of trust.
  572         (y)Court-awarded attorney fees and costs under s. 736.1004
  573  for breach of trust challenges.
  574         (z)Fees available to a trustee’s attorney for
  575  extraordinary service under s. 736.1007(5), court variance of
  576  compensation for a trustee’s attorney under s. 736.1007(6), and
  577  agreements between a settlor and an attorney for fees to be
  578  provided to a trustee under s. 736.1007(7).
  579         (aa)A trustee’s immunity from liability for a breach of
  580  trust under s. 736.1009 if the trustee relied on the trust
  581  instrument terms.
  582         (bb)Limitations on a trustee’s liability for acting
  583  without knowledge of relevant events under s. 736.1010.
  584         (cc)Limitations on a trustee’s exculpation of liability
  585  under the terms of a trust under s. 736.1011.
  586         (dd)The release of a trustee from liability with consent,
  587  the release or ratification of a beneficiary, and the
  588  limitations on such actions under s. 736.1012.
  589         (ee)Limitations on imposing liability on a trustee for
  590  obligations of a settlor under s. 736.1014.
  591         (2)If a person has not accepted a trust directorship under
  592  the terms of the trust or has accepted or declined a trusteeship
  593  under s. 736.0701 or a trustee,