Trustee may be 1/2 right by default--a loan which has been in default for more than about 5 years may be too stale to enfoce its collection .
But that does not necessarily rule out that trustee cannot make offsets and force debtors hand --I don't know FL rules. But if Sam owes estate $75,000 and estate owes Sam $100,000 then trustee might address distribution of just $25,000 to Sam .
There is something amiss if trustee is not addressing loans due to estate from various heirs
It sounds perfectly logical for trustee to require prior POA to cough up jewlery --or treat it as a distribution and adjust her share accordingly and force her hand. I suspect executor has full proper power to compel a complete accounting from prior POA.
I can see a point that some POA might want to secure valuable jewlery to prevent its walking away--but its now time to put it back in the pot for distribution? .
There are several possibilities :
Trustee is in past his competency level
Trustee lacks a spine
Trustee is in on unequal distribution.
Trustee has no desire to do the work involved.