Estate massing is one of the estate planning instruments used by estate planners, especially with regards to marriages in community of property; nonetheless any two people (or more) may mass their whole estates or a part ...

In recent years, the establishment of trusts has increased. The reason for trusts is mainly for the protection of trust assets. A founder creates a trust by donating assets toward the trust and the trust in turn offers ...

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 ...

This research report is focused on the limitations placed on the freedom of testation of a person in the broader sense. The principle of freedom of testation is the foundation of the South African testate succession. The ...

When planning an estate for a seriously mentally or physically disabled person, it is crucial to plan for the person’s future financial security and care. The challenge that planning agents face when dealing with such a ...

Voordat ’n testament as ’n regsgeldige dokument aanvaar word, moet die dokument voldoen aan sekere formele vormvereistes. Hierdie vereistes word voorgeskryf in artikel 2(1) van die Wet op Testamente 7 van 1953. Indien ...

The concept of a sham trust has changed over the years. Presently it is defined as a perceived entity that is not entirely what it portrays to be. In addition, a sham is therefore regarded as invalid with a deceiving nature. ...

South Africa has a history of discrimination and differentiation, which has negatively affected society. Since the Constitution of the Republic of South Africa came into being, the legal position regarding the limitation ...