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 ...

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 ...

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 ...

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 ...

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 ...

Under-insurance can have dire consequinces for insurers if they are held liable for the full value of the damage that occurred while an insured only paid small premiums in relation thereto. It has become common practice ...

An anomaly of the legal situation is formulated "between a trustee who signs a new trust deed before it is registered, who is therefore not yet authorised, but performs legal action to sign a contract that sets in motion ...

The value of information has seen a substantial increase in recent years. This is due to the rapid advancements in technology and the expanded digital manner in which society interacts. It is viewed as the cornerstone of ...