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Modifying a Trust in the Beneficiaries’ Best Interests

The beneficiaries all agree the trust should end. In Florida, that is not the question the court asks.

Section 736.04115 lets a court modify an irrevocable trust when compliance with its terms is not in the beneficiaries’ best interests. The Second District has read the provision once, and read it narrowly.

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Quick Overview

Best interests modification under 736.04115

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Below, we walk through the 4 issues that decide whether this is the right move for you. Jump to any one.

  1. What the section allows A court may modify an irrevocable trust at any time when compliance is not in the beneficiaries’ best interests.
  2. The catch in subsection (2)(a) The court must still conform to the settlor’s intent as far as possible.
  3. The only Florida decision Horgan v. Cosden reversed a termination that all the beneficiaries wanted.
  4. Trusts the section does not reach Anything created before January 1, 2001, and trusts that expressly prohibit judicial modification.

That’s the quick version. The details below are what decide your situation, and where the costly mistakes hide.

What the section allows

Section 736.04115 is the broadest of Florida’s judicial modification provisions on its face. It does not require the petitioner to show that the trust’s purposes have failed or that circumstances changed. It asks only whether compliance with the terms is in the beneficiaries’ best interests.

Without regard to the reasons for modification provided in s. 736.04113, if compliance with the terms of a trust is not in the best interests of the beneficiaries, upon the application of a trustee or any qualified beneficiary, a court may at any time modify a trust that is not then revocable as provided in s. 736.04113(2).

Section 736.04115(1), Florida Statutes.

The catch sits two subsections later

Subsection (1) reads like a wide grant. Subsection (2)(a) narrows it considerably, and the two have to be read together.

The court shall exercise discretion in a manner that conforms to the extent possible with the intent of the settlor, taking into account the current circumstances and best interests of the beneficiaries.

Section 736.04115(2)(a), Florida Statutes.

So the beneficiaries’ best interests open the door and the settlor’s intent governs what the court does once inside. A petition that treats the first half of the statute as the whole of it tends to fail.

The only Florida decision construing the section

Our review located one Florida appellate decision applying section 736.04115. In Horgan v. Cosden a trust was to be held for the settlor’s son with distributions over time. The beneficiaries agreed among themselves that the trust should be distributed and wound up, and the trial court granted summary judgment terminating it, reasoning in the words the Second District quoted from its order that termination was in the beneficiaries’ best interest:

because it will preserve the assets held in the Trust by eliminating unnecessary expenses relating to trust administration. A continuation of the Trust would incur unnecessary expenses and trustee’s fees.

The trial court’s order, as quoted by the Second District in Horgan v. Cosden, 249 So. 3d 683 (Fla. 2d DCA 2018). This reasoning was reversed.

The appellate court took a different view of what the beneficiaries were actually asking for.

In essence, the beneficiaries simply prefer a different course of action than that chosen by the Settlor: they want their money now. But on this record, the desire to have the money now would be in direct contravention of the Settlor’s intent...

Based on the undisputed circumstances, as a matter of law, neither section 736.04113 nor section 736.04115 supports the termination of the Trust.

Horgan v. Cosden, 249 So. 3d 683 (Fla. 2d DCA 2018).

The court reversed and remanded with directions to enter judgment for the trustee denying termination. Note what was not enough, namely agreement among the beneficiaries, a real saving in fees and administrative cost, and a trial court prepared to grant the relief. A settlor who creates a trust that pays out over decades has by definition decided against handing over the money at once, and the Second District treated that decision as the thing the statute protects rather than an obstacle the statute removes.

One housekeeping point for anyone checking our work. This decision appears twice in the CourtListener database, once as a slip opinion carrying the not final legend and once as the reporter version. Same docket, same date, same panel, identical text. It is one decision, and we cite it once.

Trusts the section does not reach at all

Subsection (3) puts whole categories of trust outside the statute. Any trust created before January 1, 2001 is excluded outright, which removes a good deal of older planning from the section’s scope. Trusts created after that date are excluded where the beneficial interests must vest within the perpetuities period of section 689.225(2) and the instrument expressly prohibits judicial modification. Drafters who want to foreclose this route can say so, and it works.

Section 736.04115 was amended once, by ch. 2022-96, the same session law that reworked Florida’s rule against perpetuities. The provisions Horgan construed, subsections (1), (2) and (5), read today exactly as the Second District quoted them from the 2015 version.

One further note on the case law, because a section number search will turn it up. Minassian v. Rachins, 152 So. 3d 719 (Fla. 4th DCA 2014), mentions section 736.04115, but only inside a citation range while the court summarizes and rejects an argument that the statutory modification provisions are the exclusive means of changing a trust. It never applies the best interests standard to any facts, and it is not authority on this section. Its real subject is the validity of a trust protector’s modification power.

Everyone agrees, and the trust still will not budge

A settlor who set up a long term trust usually anticipated that the beneficiaries would rather have the money sooner. Florida law takes that anticipation seriously.

Frequently Asked Questions

Can Florida beneficiaries agree to terminate an irrevocable trust?

Not by agreement alone under this section. Section 736.04115 requires a court to find that compliance with the trust’s terms is not in the beneficiaries’ best interests, and subsection (2)(a) directs the court to exercise its discretion in a manner conforming as far as possible with the settlor’s intent. Unanimous agreement among the beneficiaries and the trustee is the mechanism in a different statute, section 736.0412, and it carries its own restrictions.

Does saving administrative expense justify terminating a trust?

On the one Florida decision available, no. In Horgan v. Cosden the trial court terminated a trust on the reasoning that continuing it would incur unnecessary expenses and trustee’s fees. The Second District reversed and directed judgment denying termination.

What does “without regard to the reasons for modification provided in s. 736.04113” mean?

Section 736.04115 opens with that phrase, which means a petitioner does not have to satisfy the grounds listed in section 736.04113, such as impossibility, wastefulness, or unanticipated circumstances. It is an independent route. It is not, however, an unconstrained one, because subsection (2)(a) reintroduces the settlor’s intent as a limit on the court’s discretion.

Does a spendthrift clause block modification under this section?

Not automatically. Subsection (2)(c) says the court shall consider spendthrift provisions as a factor but is not precluded from modifying a trust because the trust contains them.

Which trusts are outside this section entirely?

Subsection (3) excludes any trust created before January 1, 2001. It also excludes trusts created after December 31, 2000 where all beneficial interests must vest or terminate within the perpetuities period of section 689.225(2) and the terms of the trust expressly prohibit judicial modification. A revocable trust is treated as created when the right of revocation ends.

Common Situations

The beneficiaries have all signed off. Unanimity is not the test under this section. Horgan reversed a termination that the beneficiaries had agreed to and the trial court had approved.

The trust is expensive to run relative to its size. Administrative cost alone did not carry the day in Horgan. Section 736.0414 addresses genuinely uneconomic trusts and sets a dollar threshold.

The trust predates 2001. Subsection (3)(a) removes it from this statute entirely, whatever the merits. Other provisions and the common law may still be available.

The instrument forbids judicial modification. For a post 2000 trust meeting the perpetuities condition, an express prohibition takes the trust outside the section.

Sources of Law


Updated on August 13, 2026. Reviewed by Kevin D. Klagge, Esq., Fla. Bar No. 99502. Attorney Kevin Klagge represents families, businesses, and international clients in estate and tax planning, business structuring, and international law, with a focus on Florida legal tools. He litigates estate and business issues in court. General information about Florida law and published court decisions, not legal advice, and no attorney-client relationship is created. Reading this page does not make us your lawyers. Please do not send confidential details until we have connected.

Talk through a trust modification petition

Bring the trust instrument and anything showing why the settlor structured it as they did. That second category tends to decide these petitions.