Now showing items 1-2 of 2

    • The future of trusts as an estate planning tool 

      Burger, Trinette (North-West University, 2011)
      Estate planning is an important exercise aimed at increasing, preserving and protecting assets during a person's lifetime and providing for the disposition and continued utilisation of these assets after his death. The ...
    • 'n Ondersoek na die afskaffing van boedelbelasting 

      De Villiers, Dawid Frederik (North-West University, 2011)
      Estate duty in South Africa is levied in terms of the Estate Duty Act since 1955. Estate duty is currently calculated at a flat rate of 20% on the amount of which the net worth of an estate exceeds a primary rebate of R3,5 ...