By Frank Sebatana, Candidate Attorney and Checked by Jayna Hira, Associate
1. Introduction
With proper knowledge and a structured application any deceased estate can, be settled with the least amount of difficulty. Herein is a brief guideline explaining what is a deceased estate; How it must be reported and how to winding up an estate.
2. The Origin of a Deceased Estate
A deceased estate comes into existence when a person dies. At death the estate of the deceased is frozen, (If the deceased was married in community of property, the joint estate is frozen) and no-one may withdraw funds from the deceased’s bank accounts or deal with any of the estate assets without the necessary permission from the Master of the High Court.
A person dies either Testate (With a valid Will) or intestate (Without a valid Will). An estate must be administered and distributed either in terms of the Will or the Intestate Succession Act, 81 of 1987.
3. Where must a Deceased Estate be reported?
3.1 Death in the Republic
Where the deceased was living in the Republic of South Africa, the estate must be reported to the Master of the High Court in whose area of jurisdiction the deceased was living 12 months prior to his/her death. For example, if a deceased resided in Mooikloof Pretoria East for 12 months prior to His or Her death then the late estate is to be reported to the Master of the High Court in Pretoria.
3.2 Death outside the Republic
Where the deceased was not living in the Republic of South Africa at the time of his/her death, the estate may be reported to any Master of the High Court, provided it is reported to only one Master.
4. How to Report an Estate
The estate of a deceased person must be preferably reported to the Master of the High Court within 14 days of the date of death. The death is to be reported by any person having control or possession of any property or documents that is or intends to be a will of the deceased.
The estate is reported by lodging an affidavit, accompanied by reporting documents discussed in detail herein, wherein it is stated that the “letters of executorships” or “letters of authority” have not already been granted by any other Master of the High Court in the Republic of South Africa.
5. Administration of Deceased Estates
The procedure which must be followed to administer a deceased estate is prescribed by the Administration of Estates Act, 66 of 1965 (as amended).
5.1 Notice of Estate and Appointment of Executor
To appoint an executor of an estate, the Master of the High Court must be notified of the death through certain prescribed documents. The Master then examines the documents and once satisfied with the validity of the Will; the Master appoints the executor by issuing a “letter of executorship” or “letter of authority”.
5.2 The Reporting documents
The reporting documents differ slightly depending on the value of the estate and the type of appointment required.
If the value of the estate exceeds R250 000, “letters of executorship” must be issued and the full process prescribed by the Act must be followed.
However, if the value of the estate is less than R250 000, the Master of the High Court may dispense with letters of executorship and issue “letters of authority” in terms of section 18(3) wherein which the full procedure as set out in the Act need not be followed.
6. Documents required in the event of the value of the estate exceeding R250 000
- Completed J94 Death Notice;
- Original or certified copy of the Death Certificate;
- Original or certified copy of Marriage Certificate (if applicable) or acceptable proof of marriage, as requested by the Master. Marriage certificate/proof of registration of a customary marriage/ minutes of a family meeting where proof of registration of a customary marriage cannot be furnished /proof of religious marriage (Muslim or Hindu)/declaration confirming the existence of a same-sex life partnership (if applicable);
- A Declaration of Marriage by the Surviving Spouse indicating how the deceased was married;
- All original wills and codicils or documents purporting to be such (if any);
- Completed J192 Next-of-Kin Affidavit (if the deceased did not leave a valid will);
- Completed J243 Inventory form showing all the deceased’s assets;
- Nominations by the heirs for the appointment of an executor in the case of an intestate estate, or where no executor has been nominated in the will, or the nominated executor has died or declines the appointment;
- Completed J190 Acceptance of Trust as Executor forms in duplicate by the person(s) nominated as executor(s) plus a certified copy of the photo page of the executor’s ID document;
- J262 Undertaking and bond of security (unless the nominated executor has been exempted from providing security in the will, or is the parent, spouse or child of the deceased); and
- If the deceased passed away before 2007: Affidavit by the next-of-kin of a deceased person who has died without leaving a valid will, to the effect that the estate has not already been reported to another Master or service point (if applicable).
7. Documents required in the event of the value of the estate being less than R250,000.00
- Completed J294 Death Notice;
- Original or certified copy of the Death Certificate;
- Original or certified copy of Marriage Certificate (if applicable) or acceptable proof
of marriage, as requested by the Master. Marriage certificate/proof of registration of a customary marriage/ minutes of a family meeting where proof of registration of a customary marriage cannot be furnished /proof of religious marriage (Muslim or Hindu)/declaration confirming the existence of a same-sex life partnership (if applicable); - A Declaration of subsisting marriages;
- All original wills and codicils or documents purporting to be such (if any);
- Completed J192 Next-of-Kin Affidavit (if the deceased did not leave a valid will);
- Completed J243 Inventory showing all the assets of the deceased
- List of creditors of deceased (if applicable);
- Nominations by the heirs for the appointment of a Master’s representative in the case of an intestate estate or where no executor;
has been nominated in the will or the nominated executor declines the appointment; - If the deceased passed away before 2007: Declaration confirming that the estate has not already been reported to another Master’s office or Service Point of the Master;
- J155 Acceptance of Master’s Directions completed and signed by the person as nominated above; and
- Certified copy of the ID of the person to be appointed as Master’s representative.
