Deceased Estate Checklist

A doctor, the police, or the funeral undertaker completes a Notification of Death (Form BI-1663). The funeral undertaker usually takes this to Home Affairs and brings back the Death Certificate (Form BI-5).

You will need several certified copies of the Death Certificate — most families ask for at least 10. Almost every institution you contact will want one.

Before approaching the Master's Office or an attorney, gather what you can find:

• The original signed will (if any)
• The deceased's ID document
• Marriage certificate and antenuptial contract (if married)
• Divorce order (if divorced)
• Birth certificates of any children under 18
• Title deeds, vehicle registration papers, share certificates
• Latest bank statements and policy schedules
• Most recent tax return and SARS reference number

This is the step families find hardest — papers are scattered across drawers, email inboxes and brokers. A simple shared vault, kept up to date during life, removes most of this pain.

Within 14 days of the death, the estate must be reported to the Master of the High Court in the area where the deceased lived. You can also report at a Magistrate's Court that offers a service point for the Master.

The reporting documents (available from the Master's website or office) usually include:

• Death Notice (J294)
• Inventory (J243) — a list of what the deceased owned
• Next-of-kin Affidavit (J192) — if there is no will
• Acceptance of Trust as Executor (J190) — signed by the nominated executor
• Certified copy of the Death Certificate and the original will (if any)
• Declaration of subsisting marriage and a list of creditors

Once the Master accepts the reporting documents, they appoint someone to wind up the estate:

• Letters of Executorship — issued for estates with a gross value over R250 000. The executor has full authority to deal with the estate.
• Letters of Authority — issued for smaller estates (gross value R250 000 or less) under section 18(3) of the Administration of Estates Act. The process is simpler and faster.

Banks, transfer attorneys and SARS will only deal with the person named in this document — keep certified copies safe.

The executor (or the family, with the executor's authority) contacts:

• Banks — to freeze accounts and open an estate late account
• Life insurers and funeral cover providers — to claim policy proceeds
• Retirement funds and employer — for pension, provident and group life benefits
• Medical aid — to cancel cover and claim any credit
• Short-term insurers — to keep cover live on the home and vehicles during the wind-up
• Bond holder and municipal accounts
• Home Affairs — to cancel the ID
• SARS — to register the estate and file final returns
• Cellphone, DStv, fibre and other subscriptions

The executor opens a dedicated "Estate Late" bank account. All money owed to the estate flows in here; all approved debts and expenses are paid out from here. Personal and estate funds must never be mixed.

The executor places a notice in a local newspaper and the Government Gazette calling on creditors and debtors of the estate to lodge their claims within 30 days.

The executor obtains valuations for fixed property, vehicles, jewellery and any business interests, collects amounts owed to the estate, and pays valid creditors in the order set by the Administration of Estates Act.

Within 6 months of receiving Letters of Executorship (extensions are possible), the executor prepares a Liquidation and Distribution (L&D) Account showing every asset, every debt, every expense, and exactly who inherits what. This is lodged with the Master.

Once approved, a second notice (section 35) is placed in a local newspaper and the Government Gazette, and the account lies open for inspection at the Master's Office and the local Magistrate's Court for 21 days.

If no objections are received, the executor pays cash legacies, transfers fixed property through a conveyancer, re-registers vehicles, and distributes personal belongings according to the will or, if there is no will, the Intestate Succession Act.

The executor handles two SARS matters:

• Final income tax returns for the deceased, up to the date of death, and an estate return for any income earned afterwards.
• Estate duty — currently 20% on the dutiable amount above R3.5 million, and 25% on the portion above R30 million. Most estates fall below the threshold and pay no estate duty.

Once everything is paid, distributed and tax-cleared, the executor lodges the final vouchers and proofs of payment with the Master. The Master issues a filing slip and the estate is officially closed. Straightforward estates typically take 6 to 12 months; complex ones can take longer.