IN THE CIRCUIT COURT FOR [COUNTY] COUNTY, FLORIDA
PROBATE DIVISION
IN RE: THE SAMPLE FAMILY REVOCABLE TRUST DATED MARCH 15, 2011
ACCOUNTING OF TRUSTEE
From: 01/01/2025 Through: 12/31/2025
Format: Fla. Prob. R. 5.346 and Appendix A model format (Summary + Schedules A–E), applicable to trust accountings via Fla. Stat. §736.08135 (must substantially conform). Principal/income allocation per Fla. Stat. ch. 738. Amounts are illustrative sample data.
SUMMARY
| Income | Principal | Totals | |
|---|---|---|---|
| I. Starting Balance: Assets on hand at close of last period (carrying value) | $0.00 | $1,010,650.00 | $1,010,650.00 |
| II. Receipts (Schedule A) | $35,055.50 | $0.00 | $35,055.50 |
| III. Disbursements (Schedule B) | ($11,625.00) | ($17,260.00) | ($28,885.00) |
| IV. Distributions (Schedule C) | $0.00 | ($30,000.00) | ($30,000.00) |
| V. Capital Transactions and Adjustments (Schedule D): Net Gain or (Loss) | $0.00 | $1,250.00 | $1,250.00 |
| VI. Assets on Hand at Close of Accounting Period (Schedule E) | $23,430.50 | $964,640.00 | $988,070.50 |
Entries on the Summary are taken from totals on Schedules A–E. The Summary and Schedules A–E constitute the full accounting.
SCHEDULE A – RECEIPTS (Income)
| Date | Source | Nature / Purpose | Amount |
|---|---|---|---|
| 01/01/2025 | Tenant – 123 Sample Ln | Rent – January | $2,000.00 |
| 01/15/2025 | Sample Securities | Dividends – Q4 2024 (various) | $2,460.00 |
| 02/01/2025 | Tenant – 123 Sample Ln | Rent – February | $2,000.00 |
| 03/01/2025 | Tenant – 123 Sample Ln | Rent – March | $2,000.00 |
| 04/01/2025 | Tenant – 123 Sample Ln | Rent – April | $2,000.00 |
| 04/15/2025 | Sample Securities | Dividends – Q1 2025 (various) | $2,460.00 |
| 05/01/2025 | Tenant – 123 Sample Ln | Rent – May | $2,000.00 |
| 06/01/2025 | Tenant – 123 Sample Ln | Rent – June | $2,000.00 |
| 06/30/2025 | First Sample Bank | Interest – Jan–Jun | $607.75 |
| 07/01/2025 | Tenant – 123 Sample Ln | Rent – July | $2,000.00 |
| 07/15/2025 | Sample Securities | Dividends – Q2 2025 (various) | $2,460.00 |
| 08/01/2025 | Tenant – 123 Sample Ln | Rent – August | $2,000.00 |
| 09/01/2025 | Tenant – 123 Sample Ln | Rent – September | $2,000.00 |
| 10/01/2025 | Tenant – 123 Sample Ln | Rent – October | $2,000.00 |
| 10/15/2025 | Sample Securities | Dividends – Q3 2025 (various) | $2,460.00 |
| 11/01/2025 | Tenant – 123 Sample Ln | Rent – November | $2,000.00 |
| 12/01/2025 | Tenant – 123 Sample Ln | Rent – December | $2,000.00 |
| 12/31/2025 | First Sample Bank | Interest – Jul–Dec | $607.75 |
| Total Receipts | $35,055.50 |
SCHEDULE B – DISBURSEMENTS (Income and Principal shown separately)
| Date | Payee | Nature / Purpose | Amount |
|---|---|---|---|
| INCOME DISBURSEMENTS | |||
| 03/10/2025 | Anytown Property Mgmt | Repairs – roof leak, 123 Sample Ln | $3,675.00 |
| 04/15/2025 | Franchise Tax / IRS | Fiduciary income tax – 2024 | $1,950.00 |
| 06/30/2025 | Jane Q. Sample | Trustee compensation – 1st half (per trust §7.2) | $3,000.00 |
| 12/31/2025 | Jane Q. Sample | Trustee compensation – 2nd half (per trust §7.2) | $3,000.00 |
| Subtotal – Income | $11,625.00 | ||
| PRINCIPAL DISBURSEMENTS | |||
| 04/10/2025 | Anytown County Tax Collector | Property tax – 1st installment | $3,910.00 |
| 05/20/2025 | Sample Mutual Insurance | Homeowner's insurance – annual | $2,140.00 |
| 08/05/2025 | Doe & Roe LLP | Attorney fees – trust administration | $4,500.00 |
| 11/15/2025 | Autonomi Books | Accounting & bookkeeping services | $2,800.00 |
| 12/10/2025 | Anytown County Tax Collector | Property tax – 2nd installment | $3,910.00 |
| Subtotal – Principal | $17,260.00 | ||
| Total Disbursements | $28,885.00 | ||
SCHEDULE C – DISTRIBUTIONS
| Date | Beneficiary | Description | Amount (at carry value) |
|---|---|---|---|
| 06/30/2025 | Beneficiary A (Sample, Robert) | Discretionary distribution – cash | $15,000.00 |
| 06/30/2025 | Beneficiary B (Sample, Maria) | Discretionary distribution – cash | $15,000.00 |
| Total Distributions | $30,000.00 |
SCHEDULE D – CAPITAL TRANSACTIONS AND ADJUSTMENTS
| Date | Description | Carrying Value | Proceeds | Gain / (Loss) |
|---|---|---|---|---|
| 09/12/2025 | Sale of 200 sh XYZ Corp | $8,400.00 | $9,650.00 | $1,250.00 |
| Net Gain or (Loss) | $1,250.00 |
SCHEDULE E – ASSETS ON HAND AT CLOSE OF ACCOUNTING PERIOD
Rule 5.346(b)(4): two values are shown: acquisition/carrying value and estimated current value.
| Description of Asset | Carrying Value | Estimated Current Value |
|---|---|---|
| Checking – First Sample Bank (…4417) | $34,070.50 | $34,070.50 |
| Brokerage – Sample Securities (…8821) | $304,000.00 | $338,750.00 |
| Residence – 123 Sample Lane, Anytown | $650,000.00 | $728,000.00 |
| Total | $988,070.50 | $1,100,820.50 |
Total carrying value ($988,070.50) agrees with Summary item VI total.
Trustee Compensation
| Date | Paid To | Basis / Source | Amount |
|---|---|---|---|
| 06/30/2025 | Jane Q. Sample | Trustee compensation – 1st half (per trust §7.2): charged to income | $3,000.00 |
| 12/31/2025 | Jane Q. Sample | Trustee compensation – 2nd half (per trust §7.2): charged to income | $3,000.00 |
| Total Trustee Compensation | $6,000.00 |
VERIFICATION (Rule 5.346(d))
Under penalties of perjury, I declare that I have read the foregoing accounting and the facts stated in it are true, to the best of my knowledge and belief.
Dated: ____________________ ______________________________________
Jane Q. Sample, Successor Trustee
Attorney for Trustee: ____________________________ Florida Bar No. ________ Telephone: ____________