Understanding Deceased Estates: A Comprehensive Guide

How Gascoigne Randon & Associates can help you navigate this sensitive process.

When a loved one passes away, the emotional loss is often immense. At the same time, their estate, their assets, liabilities, affairs and last wishes, must be dealt with in a lawful and orderly fashion. At Gascoigne Randon & Associates we recognise the complexity of this journey and are committed to guiding families with sensitivity and expertise.

What is a deceased estate?

A “deceased estate” refers to the totality of the assets and liabilities left by a person when they pass away, the property, bank accounts, investments, personal belongings, debts, obligations and so on. It also refers to the legal process of collecting, valuing, managing and distributing these assets, settling debts, and ensuring that the deceased’s last wishes (via a will or otherwise) are carried out in line with the law.

Why estate administration matters

Estate administration matters for multiple reasons:

• It protects the rights of dependants, heirs and beneficiaries.

• It ensures creditors are paid and the deceased’s affairs are properly wound up.

• It provides legal certainty to surviving family members and ensures assets are distributed fairly.

• It helps avoid or resolve estate disputes, long delays, and potential financial loss.

With more than three decades of experience in estate and property law (including work by partner Katherine Anne Gascoigne), Gascoigne Randon is well placed to offer professional assistance.

The key steps in administering a deceased estate

Here’s a breakdown of the usual process, though each estate will have its unique features and timeline.

1. Reporting the death and obtaining death certificate

The first step is to obtain the official death certificate from the Department of Home Affairs, if not already done. This document is essential for banking institutions, the Master of the High Court and other institutions.

2. Locating the will (if there is one)

If the deceased left a will, it must be located and examined. The will shows how the deceased wished their assets to be distributed. If there is no valid will, then intestate succession rules apply.

3. Lodging documents with the Master of the High Court

In South Africa, estates must be reported to the relevant office of the Master of the High Court. The estate practitioner must submit a number of documents such as the death certificate, the will (if applicable), a schedule of assets and liabilities, and any relevant affidavits.

4. Appointment of executor

The Master will either confirm an executor named in the will or appoint one if none has been nominated. The executor is legally responsible for managing the estate, collecting assets, paying debts, distributing what remains. At Gascoigne Randon, we assist clients with all aspects of executor duties.

5. Identifying, valuing and securing assets

The executor must identify all the deceased’s assets (movable and immovable), determine their value at date of death, safeguard them, and prepare to pay any taxes or duties. Assets may include: property (land, house, vehicles), shares, bank accounts, retirement funds, personal effects, business interests.

6. Paying debts, taxes and duties

Before distribution to heirs, liabilities must be settled. These may include outstanding loans, credit card debts, funeral costs, trust or tax obligations, estate duty (if applicable) and administration costs.

7. Distribution of the estate

Once liabilities are settled and all assets ready for distribution, the executor distributes the estate in accordance with the will or, if no valid will, under the Intestate Succession Act. The executor must provide an account of distribution to the Master.

8. Finalisation and closure

When all the above is done, the executor gives a final account, obtains approval from the Master, and the estate is formally closed. Trustees/beneficiaries can then receive their inheritances.

Common challenges and how we help

Delays in asset identification

Often assets are hidden, forgotten or hard to value (e.g., business interests, digital assets). We help by performing a thorough audit and making sure nothing is overlooked.

Dispute among heirs or beneficiaries

Estate disputes may arise over the validity of the will, disagreements on asset values, or conflicts among family members. Our firm offers experienced mediation and dispute resolution, helping families reach amicable outcomes while protecting their legal rights.

Tax, estate duty & cross-border issues

Estate duty (inheritance tax) issues, particularly when there are foreign-based assets or beneficiaries, can complicate the process. We have the expertise to advise on taxation, international estate issues and cross-border inheritance.

Non-existent or invalid wills

If the deceased did not leave a will, or the will is invalid, the estate will be subject to intestate succession rules, which may not

reflect the deceased’s wishes. We help guide families through this process and explore options for rectification where possible.

Executor’s duty confusion

Many executors are family members without a legal background and fail to realise the scope of their obligations. We provide executor support services, clarifying duties, responsibilities and timelines.

Why choose Gascoigne Randon & Associates?

• Established in 1984, with a long track record in estate administration, conveyancing and litigation.

• Specialist attorneys with relevant certifications in deceased estate administration. For example, our partner Katherine Gascoigne holds a certificate in Deceased Estate Administration.

• Personalised, compassionate service: we understand you’re dealing with loss, and we handle legal tasks while you focus on family and healing.

• Full-service capability: Will drafting, estate planning, executor services, dispute resolution, we guide all aspects from start to finish.

• Transparent, efficient and cost-conscious approach: we work to ensure that the administration of the estate is as smooth and cost-effective as possible.

Tips for executors and beneficiaries

• Keep clear records of all dealings: assets collected, debts paid, communications with beneficiaries.

• Check whether all assets have been identified, don’t neglect digital assets, retirement funds, unregistered property interests.

• Be aware of time-limits, the Master expects timely reporting.

• Consult a legal professional when in doubt, a misstep could delay distribution or expose you to personal liability.

• Communicate clearly with family members and beneficiaries: transparency helps prevent conflict.

How to get started with us

If you’re dealing with the administration of a deceased estate, or you’d like to plan ahead (will drafting, testamentary trusts, estate planning), contact us here.