Trusts & Estates
Wills, Estate Planning and Deceased Estate AdministrationTrusts & Estates
Even where a will is clear and uncontested, the administration of an estate is a formal legal process involving multiple steps, strict timelines, and compliance with the Master of the High Court and SARS. This area of law is highly specialised, and mistakes can lead to unnecessary delays, disputes, or personal liability for executors.
Whether you are planning your own affairs or administering the estate of a deceased family member, experienced legal guidance is essential.
Estate Planning – Putting the Right Structures in Place
Effective estate planning is about far more than drafting a will. It involves structuring your affairs so that your assets are protected, your wishes are respected, and your loved ones are provided for with minimal conflict and cost.
We assist clients with:
- Drafting legally valid wills
- Reviewing and updating existing wills
- Estate planning to minimise delays and disputes
- Advising on beneficiary nominations and asset structuring
- Planning for minor children and dependants
- Coordinating estate planning with antenuptial contracts and business arrangements
Proper planning during your lifetime makes the administration process significantly easier and helps avoid uncertainty after death.
Administration of Deceased Estates
A deceased estate refers to the assets and liabilities left behind when a person passes away. This may include property, vehicles, bank accounts, investments, and debts.
The administration of a deceased estate is an official process overseen by the Master of the High Court and is intended to ensure that:
- debts and taxes are paid, and
- remaining assets are distributed lawfully and in accordance with the deceased’s will or intestate succession laws.
Many people are unaware that not every estate requires an executor to be formally appointed. In general, the Master will only require letters of executorship where the total value of the estate exceeds R250,000. Smaller estates may proceed under letters of authority.
We assist clients in determining:
- whether letters of executorship or authority are required, and
- which assets form part of the estate administration process.
Assets That May Fall Outside an Estate
Certain assets do not always form part of the estate administration, including:
- life policy proceeds payable directly to nominated beneficiaries,
- proceeds of valid buy-and-sell agreements between business partners,
- key person (“key man”) insurance policies, and
- assets held in a properly constituted trust.
We advise on whether specific assets should be included in the estate and how they should be dealt with legally.
How the Estate Administration Process Works
The administration of a deceased estate follows a structured legal process:
- Reporting the estate to the Master of the High Court
- Appointment of an executor or representative
- Identifying and valuing assets and liabilities
- Opening an estate late bank account and registering the estate with SARS
- Settling debts, taxes, and administration costs
- Preparing and lodging the Liquidation and Distribution Account
- Distributing assets to heirs and beneficiaries
- Finalising and closing the estate
Where an executor is a layperson, the Master will often require an attorney to act as an agent — particularly in larger or more complex estates. We regularly assist executors in fulfilling their duties correctly and efficiently.
Trusts – Establishment
and Administration
Trusts can play a valuable role in estate planning, asset protection, and succession planning. We assist with:
- drafting and registering trust deeds,
- advising trustees on their duties and responsibilities,
- trust administration and compliance, and
- integrating trusts into broader estate and business planning.
Trusts must be managed carefully to ensure compliance with legal and tax obligations.
Compassionate Guidance Through a Complex Process
Most people have little idea where to begin when faced with administering a deceased estate. At Brookes Attorneys, we support clients at every stage — from early planning, to avoiding disputes, to managing the full administration process and finalising the estate.
Preparation makes the process far simpler. But even without prior planning, experienced legal assistance can help ensure the matter is handled correctly and with dignity.
Trusts & Estates FAQs
What is a deceased estate?
A deceased estate refers to all the assets and liabilities a person leaves behind when they pass away.
Do I need a will?
Yes. A valid will ensures your assets are distributed according to your wishes and helps avoid unnecessary delays and disputes.
What happens if someone dies without a will?
Their estate is distributed according to the laws of intestate succession.
How long does it take to finalise a deceased estate?
Timeframes vary, but estates often take between 9 and 24 months, depending on complexity.
What does an executor do?
An executor administers the estate, pays debts and taxes, and distributes assets to beneficiaries.
When is an executor required?
Generally when the estate exceeds R250,000, although this depends on the Master’s requirements.
Can I administer an estate myself?
Lay executors are permitted, but legal assistance is often required for larger or complex estates.
What is a Liquidation and Distribution Account?
It is a formal accounting document setting out how the estate’s assets and liabilities are handled.
Do all assets form part of the estate?
No. Certain assets, such as nominated life policies or trust assets, may fall outside the estate.
What is estate duty?
Estate duty is a tax payable on estates above a certain threshold.
What is a trust and why would I need one?
A trust is a legal structure used to manage assets for beneficiaries and can be used for estate planning or asset protection.
Can a will be challenged?
Yes, in certain circumstances, such as lack of capacity or undue influence.
Should I review my will regularly?
Yes. Wills should be reviewed after major life events such as marriage, divorce, or the birth of children.
Speak to a Trusts & Estates Attorney
If you need assistance with wills, trusts, estate planning, or deceased estate administration, Brookes Attorneys offers experienced, compassionate legal guidance when it matters most.
Contact us today to discuss your trusts and estates requirements and take the next step with confidence.