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Deceased Estate Administration Process

For Hollard Clients

  • Phase 1
  • Phase 2
  • Phase 3
  • Phase 4
  • Phase 5

Phase 1

Appointment of the Executor

Determine who the nominated Executor of the estate is, in accordance with the Last Will and Testament. If this is not stipulated in the will, then the family can nominate an Executor. ECS is happy to assist with advice in this regard and there is an option of ECS acting as Executor or appointed agent of the Executor (to reduce the workload on the appointed Executor)

1. Collect the following documents

  • Original last Will and Testament
  • Certified copy of the Death Certificate
  • Certified copy of the ID of the deceased
  • Certified copy of the ID of the surviving spouse (if applicable)
  • Certified copy of the Marriage Certificate (if applicable)
  • Copies of the ID’s of beneficiaries nominated in the will (if applicable)
  • List of assets and liabilities to determine the estimated value of the estate
  • SARS income tax number of the deceased
  • Last known address of the deceased. This determines which Master’s office has jurisdiction over the estate.

2. Complete the following documents

NB: The templates for which can be obtained from the website of the Master of the High Court here: https://www.justice.gov.za/master/deceased-how.html

  • Death notice (form J294)
  • Declaration of Marriage by the surviving spouse (if applicable – via the prescribed form)
  • Affidavit confirming that the estate has not yet been reported
  • Inventory form (form J243)
  • Next of Kin affidavit (form J192)
  • Acceptance of trust as Executor (form J190)
  • Nomination of the Executor (only if there is no valid will or the will does not nominate an Executor)
  • Note that variations of the above might apply in specific cases

Phase 2

Submit all documents to the relevant Master’s office

This is Based on the last known address of the deceased unless a different office is preferred in which case specific permission must be requested to use a different Master’s office. An online submission of these documents is possible, but it must be followed up by a physical submission of the original Will and Testament at the relevant Master’s office anyway.

1. Submit Documents

  • Await the Letter of Appointment as Executor from the Master.
  • Note that you are unable to act on behalf of the deceased or the estate until this Letter of Appointment has been issued. So, for instance, you cannot close any bank accounts yet.
  • Once the Letter of Appointment has been issued, the Executor (with the help of their appointed agent, if applicable) can start winding up the estate. The detail involved will depend on the situation and the stipulations of the will, but it would typically follow the process outlined below:

Phase 3

  • Section 29 Notice to creditors (form J193) in the Local Newspaper and Government Gazette. The Executor must provide notice to creditors, to inform them of the passing. The notice will request creditors to institute their claims against the estate within a period of 30 days. Any claims received must then be included in the Liquidation and Distribution account (see lower down).
  • Open an Estate Late account with a bank. Most banks have a specific process for this.
  • Obtain certificates of balance and tax certificates for all existing bank accounts, investments, and policies of the deceased. All bank accounts and investments (if not to be transferred to a beneficiary in accordance with the will) must be closed, and all funds paid into the estate late account from where it may be used to cover the costs associated with the winding up of the estate.
  • Obtain valuations for immovable and movable assets.
  • Attend to outstanding tax liabilities and obtain the tax clearance certificate from SARS. This might involve making payments from the Estate Late bank account.
  • Determine if the estate has sufficient assets to settle all liabilities. If not, the Executor must consider selling some of the assets, or the shortfall may be covered by the heirs, should they prefer to keep the asset.

Phase 4

  • 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.

Phase 5

  • Once the 21-day inspection period has lapsed and any queries received from interested parties have been resolved, the Executor must pay all creditors and distribute the estate in accordance with the L&D account entries.
  • After finalisation, the Executor can apply to the Master for a release / discharge from all responsibilities, concluding the winding up of the estate.