Estate Administration After a Death

Being asked to handle a loved one's estate while you are grieving can feel overwhelming. The paperwork, the bank, the Master's office, family expectations. This is a common experience, and the process is manageable once you can see the steps.

What is happening

When someone dies, everything they owned and owed becomes their "estate". The Administration of Estates Act 66 of 1965 sets out how it must be wound up, under the supervision of the Master of the High Court.

The main steps usually are:

1. Report the death to the Master, normally within 14 days, with the death certificate, the original will if there is one, and the required forms.
2. Appointment. For larger estates the Master issues "letters of executorship" to the executor. For smaller estates, often under about R250 000, the Master may issue simpler "letters of authority". Nobody should act on the estate before this document is issued.
3. Open an estate bank account and notify banks, insurers, SARS and the pension fund.
4. Advertise for creditors in the Government Gazette and a local newspaper. Creditors are usually given 30 days to claim.
5. Value and collect assets, pay debts, and deal with tax returns up to the date of death and for the estate.
6. Draw up the liquidation and distribution account, which shows everything in and out. It lies open for inspection, usually for 21 days, at the Master's office and a magistrate's office, so heirs and creditors can object.
7. Pay out heirs and transfer property, then get the Master's final approval.

Executors are entitled to a fee, capped by regulation at a percentage of the estate, plus VAT if they are registered. Many estates take six months to a year or longer, especially if there is property or tax to finalise.

Is this you?

• You have been named as executor in a will, or the family wants you to act.
• You need to report a death to the Master and do not know which forms to use.
• The bank has frozen the deceased's accounts.
• Creditors or debt collectors are contacting the family.
• A relative wants to sell or move into the house before the estate is finalised.
• It has been many months and you do not know what the executor is doing.

30-second self-check

Answer yes or no to each question.

• Has the death not yet been reported to the Master?
• Is there property, a vehicle or a business in the estate?
• Are there debts, such as a home loan, car finance or store accounts?
• Are there heirs under 18?
• Is there disagreement between family members?
• Do you feel unsure about SARS and tax obligations?
• Has more than a year passed without clear updates?

0-1 yes: The estate may be fairly simple. Use the checklist to keep track and ask the Master's office for guidance.
2-3 yes: Consider getting a qualified person to help with specific parts, like tax or property transfer.
4 or more yes: This estate is likely to need professional help. Speak to an estates attorney or fiduciary soon.

What you can do next

• Today: Gather the death certificate, IDs, marriage certificate, the original will, bank statements, policy documents and a list of debts.
• This week: Report the estate to the Master's office. Tell the family who is handling things so no one acts alone.
• This month: Once appointed, open an estate account, notify creditors and SARS, and start a written record of every payment in and out.
• Do not pay the deceased's debts from your own money. Debts are paid from the estate.
• Funeral policies and life policies with named beneficiaries are usually paid directly to the beneficiary, not through the estate.
• If you are an heir, you can ask the executor for updates and view the account while it lies for inspection. If you have concerns, you can raise them with the Master.

Your tool

Estate Administration Checklist - a step-by-step list of documents, deadlines and tasks, so you can see what is done and what is still waiting.

When to get professional help

Get help if there is fixed property, a business, significant debt, tax questions, a trust, heirs who are minors, or any family dispute. If you are an heir and the executor is not communicating, get advice sooner rather than later. Grief support is also worth reaching for.
Who can help: attorney_estates, fiduciary_estate, accountant, tax_practitioner, grief_specialist

Getting help in South Africa

The Master of the High Court (see justice.gov.za for offices and forms) supervises all deceased estates. Small estates can often be reported at a local magistrate's office. Estates attorneys can be checked at lpc.org.za. SARS (sars.gov.za) deals with the deceased's final tax. If you are struggling emotionally, the Cleared Mind 24-hour Careline is 0800 212 146.