by Bianca Meyer
After the passing away of a loved one, the estate should be reported to the Master’s Office within 14 days. Reporting documents must be submitted to the Master, but such documents will differ depending on the value of the estate and the type of appointment which is required.
In the case where the value of the estate is less than R250 000.00, the Master of the High Court will issue Letters of Authority in terms of Section 18(3) of the Administration of Estates Act, 66 of 1965. This type of estate is known as a “Section 18(3) Estate”. The Letters of Authority enables the nominated representative(s) – whether it is in terms of the deceased’s will or by way of the Intestate Succession Act, 81 of 1987 – to administer the estate without following the full procedure as set out in the Administration of Estates Act.
In order to report the estate to the Master, the nominated representative(s) or an appointed agent (for example an attorney) is required to submit the relevant reporting documents to the Master of the High Court, such as:
- Death Notice (Form J294);
- Original or certified copy of the Death Certificate;
- Original or certified copy of Marriage Certificate (if applicable) or acceptable proof of marriage, as requested by the Master. Marriage certificate/proof of registration of a customary marriage/ minutes of a family meeting where proof of registration of a customary marriage cannot be furnished /proof of religious marriage (Muslim or Hindu)/ declaration confirming the existence of a same-sex life partnership (if applicable);
- A Declaration of Subsisting Marriages;
- All original wills and codicils or documents purporting to be such (if any);
- Next-of-Kin Affidavit (Form J192) (If the deceased did not leave a valid will);
- Inventory (Form J243) showing all the assets of the deceased (proof of the value of the assets must be provided);
- List of creditors of deceased (if applicable);
- Nominations by the heirs for the appointment of a Master’s Representative in the case of an intestate estate or where no executor
has been nominated in the will or the nominated executor declines the appointment; - If the deceased passed away before 2007: Declaration confirming that the estate has not already been reported to another Master’s office or Service Point of the Master;
- Acceptance of Master’s Directions (Form J155), completed and signed by the person as nominated above; and
- Certified copy of the ID of the person to be appointed as Master’s Representative.
These documents must then be handed in at the Master’s Office, whereafter the Master will issue the Letters of Authority if they are satisfied with the reporting documents.
This article is a general information sheet and should not be used or relied on as legal or other professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your legal adviser for specific and detailed advice. Errors and omissions excepted (E&OE)