Deceased Estates Masterclass: From Will Drafting to Final Distribution - 5 x Session Self-Study Package

Series Overview

The administration of a deceased estate can feel overwhelming as it combines complying with legal formalities, Master’s Office requirements, document management, beneficiary communication, asset gathering, creditor management, SARS compliance, and final distribution.

This practical five-part webinar series is designed to guide learners through the full deceased estate administration process in a structured, applied and confidence-building way.

By the end of the series, learners should be able to:

identify whether an estate is testate or intestate;

assess whether a will complies with all legal formalities;

prepare the required core reporting documents for the Master of the High Court;

distinguish between Letters of Executorship and Letters of Authority;

manage the post-appointment administration process;

compile the key information and documentation required needed for the Liquidation and Distribution Account;

understand the SARS compliance process and the basic Estate Duty calculation;

avoid common administrative delays and document errors.

1. Estate Planning: Drafting a Valid and Practical Executable Will Self-Study Course

This session sets the foundation for effective estate administration by showing how a properly drafted will can prevent uncertainty, disputes, delays and unnecessary costs after death.

Learning outcomes

By the end of this session, learners should be able to:

explain why a valid will is central to estate planning and administration;

identify the statutory formalities for a valid will;

understand who may make, sign and witness a will;

recognise common drafting mistakes that create problems for executors and the administration process;

advise clients on regular will reviews and asset record-keeping;

understand the impact of marriage, divorce, annulment and life changes on estate planning

Key topics

Purpose and importance of a will

Testate versus intestate succession

Competency to make a will

Requirements for signing and witnessing a will

Statutory formalities under section 2 of the Wills Act 7 of 1953

What happens when a will does not comply with formalities

Court’s powers condonation under section 2(3) of the Wills Act

Effect of divorce or annulment on a will

Executor nomination and practical drafting considerations

Bequests, heirs, legatees and residue clauses

Cremation, burial wishes and organ donation instructions

Why clients should review wills and asset lists annually

2. First Step After Death: Reporting the deceased estate to the Master of the High Court Self-Study Course (BONUS SESSION INCLUDED - How to Navigate the Masters Online Portal)

This session walks learners through the first practical steps after death, with a focus on correct reporting, complete documentation, and avoiding delays in obtaining the issuing of Letters of Executorship or Letters of Authority.

Learning outcomes

By the end of this session, learners should be able to:

identify which estates must be reported to the Master;

distinguish between estates requiring Letters of Executorship and section 18(3) estates requiring Letters of Authority;

prepare the required reporting documents;

identify the supporting documents required from the family, nominated executor or representative;

understand the difference between testate and intestate reporting requirements;

reduce delays caused by incomplete or incorrect documentation.

Key topics

What happens immediately after death

When and where to report a deceased estate

Role of the Master of the High Court

Testate estates versus intestate estates

Estates above and below the section 18(3) threshold

Letters of Executorship versus Letters of Authority

Required information and supporting documents

Completing the Death Notice

Completing the Inventory

Acceptance of Trust as Executor

Master’s Directions for section 18(3) smaller estates

Next of Kin affidavit

Nomination documents in intestate estates or where an alternative executor is needed

Submitting reporting documentation to the Master of the High Court

Common reasons the Master rejects or delays applications

3. Deceased Estates Administration Process Self-Study Course

This session moves learners from appointment to fulfilling the fiduciary duties of an Executor. It focuses on gathering assets, identifying liabilities, communicating with institutions, managing creditors and preparing the required Liquidation and Distribution Account.

Learning outcomes

By the end of this session, learners should be able to:

Understand the executor’s duties;

identify and gather estate assets;

establish liabilities and creditor claims;

understand when creditors are paid;

communicate effectively with banks, insurers and other institutions;

manage common asset categories such as bank accounts, vehicles and immovable property;

understand the difference between the administration where Letters of Executorship is issued in full estates and smaller section 18(3) estates.

Key topics

Executor’s fiduciary duties after Letters of Executorship are issued

Master’s Representative duties after Letters of Authority are issued

Gathering estate assets

Opening an estate late bank account

Identifying bank accounts, investments and insurance policies

Communicating with financial institutions

Creditor claims and statutory notices

When and how creditors are paid

Vehicles in deceased estates

Immovable property in deceased estates

Bonded property and surviving spouse considerations

Practical communication with heirs and family members

Gathering required documentation / information

4. Drafting the Liquidation and Distribution Account / breakdown of assets, administration costs and liabilities Self-Study Course

This session helps learners understand the required structure and practical preparation of the Liquidation and Distribution Account, including the Master’s inspection process and the implications for heirs, creditors and surviving spouses.

Learning outcomes

draft the required the Liquidation and Distribution Account;

understand when the account must be lodged;

identify the information and documentation required for drafting the account;

understand the required structure of the account;

distinguish between assets, liabilities, administration costs and distributions;

understand the inspection process;

identify common drafting and calculation errors.

Key topics

The Liquidation and Distribution Account

Section 35 of the Administration of Estates Act 66 of 1965

Six-month lodgement requirement after Letters of Executorship

Schedule 4 and Regulation 5 requirements

Assets to be reflected in the account

Liabilities and creditor claims

Administration costs

Executor’s fees and estate costs expenses

Cash shortfalls and cash contributions

Outstanding bonds and immovable property

Surviving spouse and co-owner considerations

the account lying open for inspection

Magistrate’s Court inspection process

Master’s queries;

and objections

Preparing for distribution after approval

5. Finalising the Estate / administration: SARS Compliance, Estate Duty and Final Distribution Self-Study Course

This session brings the process together by showing learners how SARS compliance, Estate Duty, tax clearance and final distribution fit into the closing stages of estate administration.

Learning outcomes

By the end of this session, learners should be able to:

understand the SARS compliance steps in a deceased estate;

distinguish between the deceased’s personal tax obligations and the estate’s tax obligations;

identify outstanding returns and post-death income issues;

understand the basic Estate Duty calculation;

identify common deductions and exemptions;

understand why SARS compliance is required before finalisation;

prepare for final distribution and finalisation of the estate.

Key topics

SARS process after death

Outstanding returns up to date of death

Creating an income tax profile for the estate

Income and expenses after death

Deregistering the deceased’s personal SARS profile

Estate Duty overview

Estate Duty calculation framework

Section 4(q) surviving spouse deduction

Maintenance claims

Policies paid directly to third parties

Administration costs

Other deductions and exemptions

Transfer duty considerations

SARS tax as an administration cost

SARS compliance before distribution

Final distribution to heirs

Finalising the administration of the estate