How “Distributee” is Defined - Commentary to Florida Trust Code

Legal Commentary on the Definition of “Distributee”

Fla. Stat. § 736.0103(8) defines the term “distributee.” The text of the subsection reads:

“Distributee” means a beneficiary who is currently entitled to receive a distribution.

First, in order to be a distributee, one must be a beneficiary. Thus, a distributee must have some sort of beneficial interest in the trust. Other interested persons—such as creditors—would not qualify as a distributee.

Second, a distributee is “currently entitled” to the receipt of a trust distribution. Thus, it is not sufficient to be entitled to a distribution at some date in the future or to have been entitled at some point in the past; there must be a present entitlement.

Finally, to be considered a “distributee,” one must be entitled to a trust distribution. Thus, one is not a distributee simply because a trust distribution is permissible under the trust terms; one is only a distributee if the distribution is mandatory under the trust terms.

History of the Definition of “Distributee”

The term “distributee” was not part of the Florida Trust Code when the Code took effect in 2007. The term was added in 2013. The definition of “distributee” has remained the same since that point.

The term “distributee” is not defined in the Uniform Trust Code. It appears that Florida copied this definition verbatim from the District of Columbia’s Uniform Trust Act of 2003.

This article is part of the PTM Legal Commentary to the Florida Trust Code. Click here to navigate through the entire commentary.