• Prepare and draft the Liquidation and Distribution (L&D) account. This account sets out the assets, liabilities and how the estate will be distributed between the heirs.
  • Lodge the account at the Master of the High Court. If the deceased’s last address is not within the jurisdiction of the Master’s office being used, then the L&D account must also be handed in at the Magistrate’s Court closest to the deceased’s last address.
  • After the account is approved by the Master, the Executor must advertise the account for inspection by placing a Section 35 advert (form J187) in a local newspaper and in the Government Gazette, announcing that the L&D account will lie open for inspection for a period of 21 days.