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Now showing items 11-13 of 13
Current legislation regulating the function of trustees in the administration of trust property
(North-West University (South Africa) , Potchefstroom Campus, 2015)
The main focus of this study is to assess how effective the current legislation is in regulating the trustees in the administration of trust property in South Africa in order to prevent maladministration and abuse of trusts. ...
Tax benefits of discretionary trusts : abolishment of the conduit pipe principle
(North-West University (South Africa) , Potchefstroom Campus, 2015)
Trusts have long been effective and beneficial estate planning instruments for various reasons, amongst which their favourable flow-through nature (with special reference to applicable tax benefits). For purposes of estate ...
Implications of the use of personal servitudes as estate planning instruments
(North-West University (South Africa), Potchefstroom Campus, 2016)
Estate planning is the process during which a plan is set up in order to regulate the use, conservation and transfer of the estate owner's assets. The division of ownership and use of property by means of personal servitudes ...