Sibley v. In Re: Estate of Curtiss F. Sibley
A trust directed the residue to the settlor's charitable foundation, but provided that if the foundation was 'no longer in existence' at the settlor's death, the residue would pass to Fellowship House. The foundation had been administratively dissolved three months before death and reinstated seven months after. The Third DCA affirmed, holding the foundation was 'no longer in existence' at death and that the corporate reinstatement relation-back provision of section 607.1422(3) does not apply to determine a beneficiary's existence at a fixed testamentary point in time.
Key facts
- Settlor created a trust directing residue to a charitable foundation, with an alternative gift to Fellowship House if the foundation was 'no longer in existence' at the settlor's death.
- The foundation was administratively dissolved three months before the settlor's death and later reinstated seven months after death.
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Why it matters
This is the first Florida decision to squarely hold that the corporate reinstatement relation-back statute, section 607.1422(3), cannot be used to resurrect an entity beneficiary's existence as of a decedent's death… — full analysis with a trial
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