Cilliers, PH. Meyerowitz on the Administration of Estates and their Taxation. – Juta, 2025.
 
ISBN: 9781485154730
 
Publishers Description:
"This edition of Meyerowitz on Administration of Estates and their Taxation offers a clear and comprehensive overview of the administration of deceased estates in South Africa, as well as the taxes relating thereto. Covering key aspects such as wills, intestate succession, reporting procedures and the duties of executors, the book is designed for legal practitioners, fiduciary professionals, the judiciary, the Master, and anyone involved in estate administration. With up-to-date references to legislation and case law, the book serves as an accessible and reliable resource for navigating the complexities of estate administration and the taxes applicable to the death of a person. Much-welcomed legislative amendments to the Administration of Estates Act, the Intestate Succession Act and the Maintenance of Surviving Spouses Act have been incorporated into this edition, as well as the latest case law, both reported and unreported, in order for this book to reflect the latest developments in law and practice. Meyerowitz on Administration of Estates and their Taxation is the most up-to-date and comprehensive source of theory relating to estates and also emphasizes the practical side of estate administration and estate taxes. A broad example liquidation and distribution account is now included, together with cross-references to the corresponding sections in the book dealing with the applicable law; this makes it possible for the reader to marry theory and practice. Meyerowitz on Administration of Estates and their Taxation remain an indispensable resource for anyone involved in the administration of estates."
 
What’s changed in this edition:
Amendments to legislation have been incorporated.
Amendments to master’s directives have been incorporated.
Newest case law (both reported an unreported) has been incorporated.
A new comprehensive example Liquidation and Distribution Account has been added, with a new reference to the applicable theory.
 
Contents
CHAPTER 1— The Structure and Functions of the Master’s Office
CHAPTER 2— Reporting of Deaths
CHAPTER 3— Registration of Wills
CHAPTER 4— Execution, Validity and Revocation of Wills
CHAPTER 5— The Drafting of Wills
CHAPTER 6— Inventories.
CHAPTER 7— Custody of Estates
CHAPTER 8— Letters of Executorship
CHAPTER 9— Appointment of Executor
CHAPTER 10— Foreign Executors
CHAPTER 11— Removal and Discharge of Executors
CHAPTER 12— Rights, Powers and Duties of Executors
CHAPTER 13— Transfer of Landed Property
CHAPTER 14— Remuneration of Executors
CHAPTER 15— The Account
CHAPTER 16— Creditors’ Claims and Objections to Accounts
CHAPTER 17— Insolvent Estates
CHAPTER 18— Heirs and Legatees
CHAPTER 19— Intestate Succession
CHAPTER 20— Maintenance of Surviving Spouses
CHAPTER 21—Minors’ Portions and Claims against the Estate
CHAPTER 22— Minors
CHAPTER 23— Absent Persons and Mental Patients
CHAPTER 24 — Trustees (Administrators)
CHAPTER 25— Fiduciaries and Usufructuaries
CHAPTER 26— The Guardian’s Fund
CHAPTER 27 —Appraisers
CHAPTER 28— Estate Duty: Dutiable Estate
CHAPTER 29— Allowable Deductions
CHAPTER 30— Valuation of Property
CHAPTER 31— Assessment and Liability for Estate Duty
CHAPTER 32— Double Death Duties
APPENDICES
INDEX