For most Boca Raton families, distribution is the moment everyone has been waiting for: the estate is finally settled and beneficiaries receive their inheritance. But Florida law treats this final step carefully, because once money goes out the door, it is hard to claw back. Here is what first-timers should understand before assets are handed over.
Distribution Comes Last for a Reason
A personal representative cannot simply distribute assets as soon as probate opens. Florida sequences the process: identify assets, give notice to creditors, resolve the claims period, pay valid debts and expenses, address any taxes, and only then distribute what remains. Distributing too early, before creditor deadlines pass, can leave the personal representative personally liable if a valid claim later appears.
Following the Will, or the Statute
If there is a valid will under section 732.502, the estate is distributed according to its terms. If there is no will, Florida’s intestacy rules in Chapter 732 control who inherits, generally starting with the surviving spouse and descendants. Either way, the personal representative must distribute to the right people in the right shares, which is why confirming heirs early matters.
The Surviving Spouse’s Special Rights
Florida gives a surviving spouse protections that override a will. The most important is the elective share under section 732.2065 and following, which entitles a surviving spouse to roughly 30 percent of the elective estate even if the will leaves them less. A spouse may also be entitled to a family allowance, exempt personal property, and homestead rights. These claims must be satisfied before ordinary beneficiaries are paid, so they directly shape what is available to distribute.
The Homestead Is Often Separate
A Boca Raton family home that qualifies as homestead under Article X, Section 4 of the Florida Constitution often passes outside the normal distribution scheme and is shielded from most creditors. It may pass to the spouse and descendants under specific constitutional rules rather than simply following the will, so homestead is frequently handled on its own track.
Partial Versus Final Distribution
Sometimes a personal representative makes a partial distribution while the estate is still open, for example releasing a specific bequest once debts are clearly covered. The final distribution happens at closing, after the accounting is approved or waived. Many estates also hold back a reasonable reserve to cover final fees and any last expenses before the very last checks go out.
Receipts and Releases
Before distributing, a careful personal representative obtains a signed receipt from each beneficiary acknowledging what they received. These receipts are filed with the court and are essential to closing the estate and discharging the personal representative. Skipping them is one of the most common, and most avoidable, ways an estate gets stuck.
No Florida Death Tax
Beneficiaries in Boca Raton can take comfort that Florida imposes no state estate or inheritance tax, so heirs do not owe Florida tax simply for receiving an inheritance. Inherited assets may carry future income or capital gains considerations, but there is no Florida death tax to deduct from the distribution itself.
Consult a Florida Probate Attorney
Because early or incorrect distributions can create personal liability, and because spousal and homestead rights can reshape who gets what, it is wise to have a licensed Florida probate attorney confirm the distribution plan, prepare receipts, and close the estate properly.
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For more on our Florida practice, see our overview of Florida probate administration. Morgan Legal Group's affiliated New York office also handles .
