The first 30 days: reporting a deceased estate to the Master

In the weeks after a death, families face a list of legal tasks at a time when they have the least capacity for them. Knowing what must happen first, and what can wait, removes much of the pressure.

1. Report the estate within 14 days

The Administration of Estates Act requires that every estate be reported to the Master of the High Court within 14 days of death. The estate is usually reported to the Master's office in the area where the deceased lived.

2. Gather the core documents

Reporting an estate requires, among others:

• a certified copy of the death certificate;
• the original will and any codicils, if there is a will;
• the completed death notice (form J294);
• an inventory of the assets (form J243);
• a next-of-kin affidavit (form J192) where there is no will;
• the nominated executor's acceptance of trust (form J190).

Missing or incorrect documents are the most common cause of early delay. We check the set before it is lodged.

“The first fortnight sets the pace for the whole estate. Getting the documents right at the start saves months later.”

3. Understand which route applies

Where the estate's value is below the threshold for the simplified procedure (currently R250,000), the Master may issue letters of authority, and the estate can be wound up without the full formal process. Larger estates, or those with a will nominating an executor, generally require letters of executorship and a full administration.

4. Protect the assets

Until an executor is appointed, nobody may deal with the estate's assets. Banks will freeze the deceased's accounts on notification. Families should secure property, vehicles and documents, and keep a record of any funeral and household expenses paid.

5. What happens next

Once appointed, the executor:

1. opens an estate bank account;
2. advertises for creditors in the Government Gazette and a local newspaper, allowing at least 30 days for claims;
3. values the assets, settles debts and deals with SARS;
4. lodges the Liquidation & Distribution account with the Master, which then lies open for inspection for 21 days;
5. distributes the estate once the account is accepted and no objections stand.

This article is general information, not legal advice, and reflects the position at the date of publication.