Notification and Death Certificate:
If your
loved one passed away in a hospital, the medical practitioner will complete a
BI-1663 form (notification of death) to certify the death. You will receive a
copy. If your loved one did not pass away in a hospital, the mortician
will complete the form and hand it to the next of kin. You must take the
BI-1663 form, with the deceased’s original valid South African identity card to
the Department of Home Affairs which issues a death certificate. The funeral
home or the Department of Home Affairs stamps ‘Deceased’ on the identity card
or document of the deceased and punches a hole in the identity card.
Reporting
the estate:
The estate
of a deceased person must be reported to the Master of the High Court’s office
in the area where the deceased lived. within 14 days from the date of death.
The person
nominated to wind up the estate (the executor or his or her agent – normally a
lawyer, accountant, or trust company) reports the estate at the offices of the
Master, who issues Letters of Executorship in favour of the executor or
executrix, authorising him or her wind up the estate.
If an
executor is not specified in the will of the deceased, the Master will appoint
one on the deceased’s behalf. The family may also nominate an executor if there
is no will.
The
following documents must be lodged:
- An
original or certified copy of the Death Certificate and Identity Document.
- An original
or certified copy of the marriage certificate.
- A
declaration of marriage by the surviving spouse indicating the type of
marriage.
- The
original will and any annexures that may apply.
- A
completed next-of-kin affidavit if there is no will in place.
- A completed
inventory.
- A
declaration to confirm that the estate has not been reported at another
Master’s office.
Letters of executorship:
The master then issues letters
of executorship authorizing the nominated executor to wind up the estate of the
deceased. In estates worth less than R250,000 the Master issues Letters of
Authority and the formalities are much less stringent.
Notice to creditors:
On receipt
of the Letters of Executorship, the executor arranges the publication of a
notice to creditors in a local newspaper and government gazette, inviting them
to submit any claims against the estate, within 30 days.
Estate Account Submission:
Within 6
months of the issuing of the Letters of Executorship, the executor must submit
an estate account (liquidation and distribution account) to the Master. This
account gives effect to the wishes of the deceased in his will (or the laws of
intestacy if there is no will).
Approval and Advertisement:
Once the
Master approves the account, the executor has it advertised, and it lies for
inspection for 21 days. If no objections are received within 21 days, he or she
pays out the heirs and beneficiaries and transfers any fixed property.
Finalising
the estate:
The
executor then lodges proof of advertisement, proof of payment to heirs and
creditors, bank statements, a tax clearance certificate and other required
documents and asks the Master to confirm that the estate may be regarded as
finalised.
The following
words are commonly used when dealing with deceased estates:
|
Estate |
the deceased’s assets and liabilities at the time
of his or her death |
|
Testator |
a man who makes a will |
|
Testatrix |
a woman who makes a will |
|
Dying testate |
when a person dies leaving a will |
|
Dying intestate |
when a person dies without leaving a will |
|
Executor |
a man who distributes the estate under a will |
|
Executrix |
a woman who distributes the estate under a will |
|
Letters of Executorship |
letters issued by the Master, authorising the
executor to wind up the estate |
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