The death of a loved one marks the beginning of the administrative process for the distribution of the deceased’s assets. The initial step of administration requires the family of the deceased to report the estate with the Master of the High Court. The appropriate Master’s office to approach will depend on the residential area of the deceased 12 months prior to his death. The Master has set out a specified list of mandatory documents required when reporting an estate. It is important to note that the estate of a person may fall into one of two categories: An estate valued above R250 000 or an estate valued at or under R250 000.

Estates with a value at or under R250 000 are administered under section 18(3) of the Administration of Estates Act. The Master sets out a checklist of documents required for an estate to be duly and validly reported. Strict compliance with the checklist is compulsory and non- compliance will result in the issuing of queries or complete rejection of the documents lodged with the Master.

Checklist of Documents

1. Covering Letter – A letter enclosing and attaching the below documents is to be lodged with the Master. The letter must set out the reasons for submission, the documents to be submitted and a request to the Master for assistance in administration of the deceased estate.
2. Original Will (Applicable where deceased passed away testate) – The Will must be lodged with the relevant Master’s office and is subsequently registered and accepted by the Master. A will is an important document of departure in the administration of an estate as it set outs the intentions of the testator regarding the distribution of his estate.
3. Next of Kin Affidavit – Submission of the J192 form is applicable where the deceased passed away intestate or in the absence of a will. The affidavit clearly sets out the closest relatives of the deceased to determine who will inherit from the estate.
4. Death Notice – This document contains information that assists the Master with thoroughly and correctly identifying the deceased person. The name, identity number, date of birth and residential address of the deceased are set out in this notice also known as the J924 form.
5. Death Certificate – Submission of a copy of the death certificate with the Master formally confirms that the deceased has passed on.
6. Antenuptial contract – It is imperative for the Master to understand which regime the deceased was married under. The Antenuptial contract must be submitted as proof that the deceased was married out of community of property. The marital regime of the deceased at the time of his death strongly impacts how the estate will be distributed.
7. Marriage Certificate – This document formally serves as proof that the deceased was a part of a validly concluded marriage.
8. Inventory – The inventory (J243 form) sets out the total value of assets belonging to the deceased at the time of his death. This document serves as an interim estimate of the assets of the deceased. An estimate is vital for administration purposes as it assists the Master in categorising the estate under section 18(3) of the Administration of Estates Act.
9. Undertaking and Acceptance of Master’s Direction – Also known as a J155 form, requires the person applying for appointment as the Master’s representative to accept instructions from the Master regarding administration of the estate. The representative makes a promise to administer the estate in accordance with the directives from the Master and follow strict adherence with the administrative processes set out by the Master. A certified copy of the identity document of the nominated representative must also be submitted.
10. List of Creditors – Creditors may have a claim against the estate of the deceased, affecting the distribution process.

The submission of the abovementioned documents will render the estate duly reported- save for any queries issued by the Master. The Master will then appoint a representative and furnish him with letters of authority to administer the estate.

Ascertaining the monetary value of a deceased estate is a crucial step in the administration process as it allows the Master to handle the estate according to the appropriate guidelines and regulations. Relatives of a deceased person are strongly advised to approach a competent attorney in compiling and submitting the abovementioned documents to the Master on their behalf.

By Naledi Nkadimeng (Candidate Legal Practitioner) | Litigation Department