1The only time you should order a CDC with the cause of death is for an insurance company.

When sending an important email, click options and get send receipt and read receipt.
Creditor period is 3 months (not 90 days) per FL statute
Leave 3" x 3" square blank in top corner for documents to be recorded (especially in Broward)
DBR 305-377-3721 (For Palm Beach, Dade, and Broward)
It costs 72 cents to send ltr to Mexico or Canada
ALWAYS DO SEPARATE OATHS IF THERE ARE MULTIPLE PRS OR TRUSTEES in a formal probate.
To get a social security number for a dead person, go to www.socialsecuritydeathindex.com and enter the name
and click on search, then order record. Even without paying for the record, the social security number pops up
on the screen for free. Then close the website!
PROBATE - if an individual gets the personal property in the LWT, he/she must be listed individually as well
as trustee of the trust; on the order, put 100% and say see Exhibit A (attached appraisal)
On Order of Summary admin, describe asset completely (bank name, address, account # and amt.)
Death certificates in all states other than Florida can have the cause of death on them and be recorded in the
public records. If there is no real estate, THERE IS NO NEED TO RECORD CDC IN PUBLIC RECORDS.
The Certificate of Trust per F.S. 736.1017 shows that the trustees have the authority to sell the property.
When determining the filing fee for a Cert. Of Trust, be sure to count the pages of Attachments A&B and add
a 60 cent abstract fee since it has a property description on it (only for Palm Beach) DO NOT FORGET TO
SEND ATTACHMENTS A AND B – they go with every Cert. Of Trust per F.S. Statute 736.1017.
All Continuous Marriage Affidavits require a legal description of the property (NOT the street address) - if
property is owned by one spouse, CMA is not needed
If there is no real estate - there is no need to record a CDC in the public records
Unclaimed Funds (FL) 888-258-2253
To publish NTC in Broward DBR - cost is $172; To publish NTC in PBC DBR - cost is $194
Closing docs - Inventory, Statement Regarding Creditors, NTC and most probate docs are signed by PR – on
waivers of accounting...Consent to Discharge, the docs need to be signed by the Successor Trustee (usually
same person as PR).
Highlight inbox folder and right click to make a new subfolder
Don’t forget to add $5.10 to postage manually on the postage machine for certified mail.
Opening formal probate requires, CDC, orig. Will, petition, order to admit will and appoint PR, LOA, NTC,
Oath of PR, and cover ltr to court w/ filing fee.
EIN # - DOD=date of entity - we assign EIN numbers to trust AFTER a person dies–irrevocable after death
To get an EIN number for an estate, you need social sec number of decedent and PR as well as DOD
To get an EIN number for a trust, you need the grantor’s name and social security number as well as the
trustee’s name, address, and tel #
WP - to create PDF do File - Publish to (for page numbers, do FORMAT, PAGE, NUMBERING)
No doc stamps on a Satisfaction of Mortgage – only for a property transfer
706 forms ALWAYS go to IRS in OHIO
A certified order costs $4.00 if 2 pages. $3.00 for one page (summary administration only)
Always use SELF PROVED order admitting will to probate and appointing a personal representative (unless
will is not self-proved, which is unlikely)
Palm Beach - recording is $10.00 (1st page) and 8.50 for all other pages. Deeds require extra 60 cents for
abstract fee and 70 cents doc stamps tax. Deeds are always recorded where the property is located.
Palm Beach recording: 561-355-2991 NOTE: Assignments of Mortgage and Deeds (ANY document with a
property description on it) both require the 60 cent abstract fee–ONLY in PBC.
Miami Clerk (probate) tel: 305-349-7506 fax: 305-349-7499
Broward Clerk (probate) tel: 954-831-7154 fax: 954-831-6457
Broward - recording is $10.00 (1st page) and 8.50 for all other pages. Doc stamp tax is .70–.60 cent abstract fee
not needed in Broward
DBR Palm Beach fax 561-820-2077
DBR Broward fax 954-468-2630
Vital Statistics 904-359-6900 (for CDCs)
NO LOA or Oath needed in summary administration and no PR appointed
Summary Admin - REQUIRES paid funeral bill, paid hospital bill and a NOTICE OF TRUST (if you are not
going to publish an NTC) and in Broward only – need Disclosure of Trust Beneficiaries
REMOVE all references to FL when sending EP docs to another state.
For Broward, USE X for the first 5 digits of social security number and can only leave last 4 digits of bank
IRS 866-699-4083
To CLOSE an estate, you need a petition for discharge, order for discharge, full waiver, inventory, and
statement regarding creditors (and Disclosure of Trust Beneficiaries pleading for Broward)
On a transmittal to record a deed, up to 4 names are free. Each additional name is an additional $1. The name of
the trust counts as a name. Count names on ALL PAGES.
A certified order is only needed for a summary administration to transfer money from one account to another.
Not needed for an order to admit will, etc.
If there is a formal administration, then you don’t need to file a Notice of Trust because you publish to creditors
and the estate becomes the forum to bring claims. There are sometimes exceptions to this general rule.
Unlike Palm Beach, there is NO 60 CENT ABSTRACT FEE for recording deeds in Broward. The 70 cents doc
stamps tax is the same for both counties. Only 4 names per deed are free, and the names count twice if they
appear twice. The name of the trust also counts as a name. For every name over 4, it is necessary to add $1.00 to
the recording fee.
Always use transmittal form to record deed for Broward or Palm Beach – up to 4 names are free.
The Estate Tax Closing Document is the Affidavit of No Florida Estate Tax Due
Agency for Health Care Admin. 877-446-7868
Judge Phillips will NOT hear petitions regarding fees at an ex parte hearing. That must be set up with Harriet,
the judge’s JA.
Always send IRS closing letter to FL dept. of Revenue if estate tax is owed
The place of disposition is where the decedent was buried. The place of death (top of CDC) is what goes on the
petition to describe where the decedent died. It is usually either at home or at a hospice or hospital.
After NTC is published in the DBR, send an NTC to Agency for Health Care Administration via certified mail

If all accounts are titled in a trust, in order to liquidate, you usually need:

ι CDC
ι Certified copy of trust
ι Form W-9
ι Notarized letter of instruction to liquidate and forward proceeds to the Trustee

South County Courthouse, Probate Division

200 West Atlantic Avenue
Delray Beach, FL 33444 (Attn: Sharon R. Bock)
Tehera (ex parte hearings) 561-274-1434
Harriett, Judicial Assistant (scheduled hearings) 561-330-1750
Clerk’s office 561-274-1588
Judge Colin

ALWAYS READ WILL CAREFULLY TO DETERMINE BENES AND PR AND IF TRUSTS EXIST BEFORE
DOING THE PETITION FOR ADMINISTRATION TO OPEN A NEW PROBATE.

See 706 to do Inventory for the exact amounts of securities and personal property.

A certified order is ONLY USED FOR A SUMMARY ADMINISTRATION to transfer securities. Otherwise, in
a formal probate, a certified LOA can be used to transfer securities – order 3 unless more are needed due to a
large variety or securities.

A standby trust is just one paragraph within a LWT – it is not a separate trust agreement! It appoints a trustee
until the child reaches a certain age.

A Certificate of Service must be sent via Certified Mail to the FL Department of Revenue when filing an
Inventory.

For a formal administration or summary administration, there is no fee for filing a notice of trust. The fee is
needed only when there is no probate case opened. It is $42 in Broward, $41 in Palm Beach, and $40 in Dade to
file a Notice of Trust.

You can do a Petition to Determine Homestead and a NTC with a Summary Administration - send all docs to
court at same time!

Cost Basis means what the investment was started with. That portion is not taxable. Anything above that
(income) is taxable.
Unliquidated means you don't know the exact amount, i.e. involved in a lawsuit and you don't know how much $
the judgment will be for.

If we don’t want to get a FL closing letter, we can record a DR-313 Affidavit of No Florida Estate Tax Due when
Federal Return is Required with the court IF NO ESTATE TAXES ARE DUE (cost is $10 to record this).
If the judge requires a FL closing letter, to get it, it is necessary to send $5, the F-706, and a complete copy of the
706 + exhibits.
 For a trust:
www.irs.gov
An EIN is the same as a TIN.
u/w/d means under will dated
u/a/d means under agreement dated
trust is always IRREVOCABLE after death
put no lines or periods (no special characters allowed on the website)
The date the trust was funded is THIS MONTH AND YEAR (not DOD)
Press control p to print before hitting the submit button and check it (or ask Mark)
Then, receive confirmation letter online
PRINT CONFIRMATION LETTER AND SAVE IT IN THE WP FILE
You need the GRANTOR’S NAME, SOC. SEC. # AND THE NAME, ADDRESS AND TEL # OF THE
TRUSTEE. There can be only one trustee.
Use the address found in THEIR DATABASE.
No dashes allowed for the date. Always use the address found in their database. Date xxxx2008 (no dashes)
the name of the trust stays revocable (even though irrevocable was clicked at the beginning) - use all digits for
the date

For an estate:
YOU NEED THE SOC. SEC. # OF THE GRANTOR, THE PR’S NAME, AND THE DOD
You can SOMETIMES use the DOD where it asks for date trust funded - NOT ALWAYS - check with Mark.
There can only be one grantor.
und - an investing group usually in the form of a limited partnership that employs speculative techniques in the
obtaining large capital gains
- Question 3 on the petition for administration is determined by the LWT - not the trust
who inherits PERSONAL PROPERTY must be listed in question 3
an estate, read only the Will, not the trust
– only for recording in Broward – NOT probate clerk (which is Clerk of Court)
scan SIGNED letter to be emailed to client – do not publish to PDF because then it goes out unsigned
F9 - to update TOC in Lawgic
ave the husband and wife’s documents in SEPARATE files in Lawgic
R does not live in Florida and is not a spouse or child, Judge Colin in Palm Beach might want a bond. If this
s, contact Jurisco.

al Info
A non-qualified annuity is funded with after tax dollars. Only the portion of the distribution that comes from earnings is
taxed upon distribution, not the entire amount.

To renew driver’s license, call 1-866-467-3639 3 months before license expires - pay with credit card
SAMPLE AMENDMENT LANGUAGE

SECOND AMENDMENT TO THE

MARCIA HERMAN TRUST DATED AUGUST 30, 2000

THE SECOND AMENDMENT TO THE MARCIA HERMAN TRUST DATED AUGUST 30, 2000, is
made and entered into this ______ day of _______________, 2008, by and between MARCIA HERMAN, of
Palm Beach County, Florida (hereinafter referred to as "Grantor"), and MARCIA HERMAN, of Palm Beach
County, Florida, serving as Trustee(s) (hereinafter referred to as "Trustee or Trustees").

W I T N E S S E T H:

WHEREAS, I have heretofore created the Jane Smith Trust dated August 30, 2000; and

WHEREAS, under said trust I have retained the power to alter and amend said Trust in ARTICLE 3,
RESERVED RIGHTS, thereof; and,

WHEREAS, I have amended said trust with a First Amendment to the Jane Smith Trust dated June 28,
2008; and

WHEREAS, I am desirous of amending said Trust on this date; and,

Intentionally Defective Grantor Trust (IDGT): This is an irrevocable trust into which both annual gifts and
lifetime gifts applied against your gift tax exemption can be made. Gifts to the trust are considered to be complete
for gift tax purposes so that once property is transferred to the trust, all future growth and income will inure to
the beneficiaries of the trust rather than being added to your estate. The trust is designed to be defective for
income tax purposes so that the Grantor of the trust (you) will remain liable for any income taxes due from the
income earned by the trust. The reason for doing this is to effect a gift tax-free payment of the tax so that the gifts
to the trust are not reduced by the amount of taxes due each year.

How to do a Pourover Will in Lawgic:

Don’t edit anything in WP - use Lawgic and do editing on review screen

TOC not needed - delete it
review screen questions - answer yes
placeholders for client and spouse pronouns - no
Shall references to children include afterborns - answer no if wife is more than 40 years old (true for most of our
clients)
Only need 1 PR
3 months to locate TPP list (not 2, which is the default answer)
Include all 4 special terms for TPP
Fiduciary powers question - choose short form with power to sell real estate
Notices question - don’t need witnesses or notary
Adopted children - use age 14 rather than 13
Line for initials – we also want this footer on self-proof Affidavit.
All remaining Personal Reps can serve alone