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Estate Planning

A comprehensive reference work on the theory and practice of estate planning. It also includes relevant legislation.

Publication Language: English

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Published: December 01, 1996
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ISBN/ISSN: 9780409066463
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Product details

A comprehensive reference work on the theory and practice of estate planning. It also includes relevant legislation.

Estate Planning is a comprehensive reference work that covers both the theoretical concept as well as the practical application of estate planning. It allows estate planners to review their techniques on an ongoing basis and to take full advantage of the latest developments. It begins with a general introduction to estate planning, deals with the legal environment and examines those areas of law, tax and estate duty that are relevant to the subject and then sets out various estate planning tools and structures in detail. It includes relevant legislation, such as the Estate Duty and Wills Acts and the donations tax, capital gains tax, anti-avoidance and trust provisions of the Income Tax Act, as well as interpretation notes, rulings, exchange control guidelines and death duties agreements. Updated on a regular basis to keep current with changes in legislation and case law.

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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