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Estate Planning

Estate Planning covers both the theory and practice of estate planning, equipping financial planners with the knowledge and techniques needed to provide sound advice to their clients.

Publication Language: English
Print
R2,564.10
Quantity
In Stock
ISBN/ISSN: 060ESTAPLASYS

Product description

Estate Planning covers both the theory and practice of estate planning, equipping financial planners with the knowledge and techniques needed to provide sound advice to their clients.

Available in print (looseleaf) and online format. Print updates are billed on a pay-as-you-go basis. Online format must be added to a Lexis+ base package. Visit www.lexisnexis.co.za/lexisplus for more information.

This all-inclusive reference work provides a concise introduction to estate planning, covering the legal framework and exploring pertinent areas of law, taxation, and estate duties. It provides insights into tools and techniques financial planners can use to continuously refine their advice. It incorporates relevant case law, legislation, such as the Estate Duty and Wills Acts, as well as taxation aspects like donations tax, capital gains tax, anti-avoidance measures, trust provisions of the Income Tax Act, interpretation notes, rulings, exchange control guidelines, and death duties agreements. Regular updates ensure its currency with changes in legislation and case law.

 

Featured Authors

Table of contents

Commentary on estate planning

Section A - Introduction to Estate Planning

Chapter 1: - Introduction to estate planning

Section B - The legal environment

Chapter 2: - Estate duty and donations tax

Chapter 2A: - Capital gains tax: an overview

Chapter 3: - Requirements for a valid will and law of succession

Chapter 4: - Administration and taxation of deceased estates

Chapter 5: - The law of trusts

Chapter 6: - The taxation of trust income

Chapter 7: - Companies and close corporations and the taxation thereof

Chapter 8: - Exchange control

Chapter 8A - Transaction taxes

Chapter 9 - Basic estate planning issues

Chapter 10 - Impact of different matrimonial property regimes on estate planning

Chapter 11 - Pegging the value of an estate

Chapter 12 - The use of limited interests in estate planning

Chapter 13 - Use of companies or close corporations in estate planning

Chapter 14 - Use of trusts in estate planning

Chapter 15 - Assurance planning

Chapter 16 - Farmers

Chapter 17 - The trust and international estate planning

Chapter 17A - Tax and exchange control amnesty: Offshore trusts

Chapter 18 - Katz commission recommendations

Section D - Bibliography

Media releases

Acts and other legislative material

Administration of Estates Act No. 66 of 1965 (extracts)

Estate Duty Act No. 45 of 1955

Income Tax Act No. 58 of 1962 (extracts)

Immovable Property (Removal or Modification of Restrictions) Act No. 94 of 1965

Intestate Succession Act No. 81 of 1987

Maintenance of Surviving Spouses Act No. 27 of 1990

Matrimonial Property Act No. 88 of 1984 (extracts)

Trust Property Control Act No. 57 of 1988

Wills Act No. 7 of 1953

Interpretation notes

Guidelines

Rulings