# Fla. Stat. § 736.1405: 736.1405 Exclusions

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1405

## Section

- **Citation:** Fla. Stat. § 736.1405
- **Heading:** 736.1405 Exclusions
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XLII / Chapter 736 / Part XIV / Section 736.1405

## Text

(1) As used in this section, the term “power of appointment” means a power that enables a person acting in a nonfiduciary capacity to designate a recipient of an ownership interest in or another power of appointment over trust property.

(2) Unless the terms of a trust expressly provide otherwise by specific reference to this part, section, or paragraph, this part does not apply to: (a) A power of appointment; (b) A power to appoint or remove a trustee or trust director; (c) A power of a settlor over a trust while the trust is revocable by that settlor; (d) A power of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of: 1. The beneficiary; or 2. Another beneficiary represented by the beneficiary under ss. 736.0301-736.0305 with respect to the exercise or nonexercise of the power; (e) A power over a trust if the terms of the trust provide that the power is held in a nonfiduciary capacity; and 1. The power must be held in a nonfiduciary capacity to achieve the settlor’s tax objectives under the United States Internal Revenue Code of 1986, as amended, and regulations issued thereunder, as amended; or 2. It is a power to reimburse the settlor for all or a part of the settlor’s income tax liabilities attributable to the income of the trust; or (f) A power to add or to release a power under the trust instrument if the power subject to addition or release causes the settlor to be treated as the owner of all or any portion of the trust for federal income tax purposes.

(3) Unless the terms of a trust provide otherwise, a power granted to a person other than a trustee: (a) To designate a recipient of an ownership interest in trust property, including a power to terminate a trust, is a power of appointment and not a power of direction. (b) To create, modify, or terminate a power of appointment is a power of direction and not a power of appointment, except a power to create a power of appointment that is an element of a broader power to affect an ownership interest in trust property beyond the mere creation of a power of appointment, such as a power to appoint trust property in further trust, is a power of appointment and not a power of direction.

History: s. 16, ch. 2021-183.

## Nearby sections

- [Fla. Stat. § 736.141 736.141 Duty to provide information.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.141.md)
- [Fla. Stat. § 736.1401 736.1401 Short title.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1401.md)
- [Fla. Stat. § 736.1403 736.1403 Application; principal place of administration.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1403.md)
- [Fla. Stat. § 736.1405 736.1405 Exclusions.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1405.md)
- [Fla. Stat. § 736.1406 736.1406 Power of trust director.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1406.md)
- [Fla. Stat. § 736.1407 736.1407 Limitations on trust director.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1407.md)
- [Fla. Stat. § 736.1408 736.1408 Duty and liability of trust director.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1408.md)
- [Fla. Stat. § 736.1409 736.1409 Duty and liability of directed trustee.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1409.md)
- [Fla. Stat. § 736.1411 736.1411 No duty to monitor, inform, or advise.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1411.md)
- [Fla. Stat. § 736.1412 736.1412 Application to cotrustee.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1412.md)
- [Fla. Stat. § 736.1413 736.1413 Limitation of action against trust director.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1413.md)
- [Fla. Stat. § 736.1414 736.1414 Defenses in action against trust director.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1414.md)
- [Fla. Stat. § 736.1415 736.1415 Jurisdiction over trust director.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1415.md)
- [Fla. Stat. § 736.1416 736.1416 Office of trust director.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1416.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXLII_C736_PXIV_S736.1405. Check the current official text before relying on it. Not legal advice.