What to do when a family member passes away

07/10/2022 - By Kelsey Nurse

Most people have no idea what procedure to follow after a loved one has passed away. This step-by-step guide will help in assisting you in reporting the death to administration of the estates.

Step 1: Reporting the death to Home Affairs:
• The Notification of Death (DHA 1663) form will be handed to the under taker by a doctor or policeman, this together with a certified copy of the deceased ID must be handed in at the Department of Home Affairs.
• They will register the death and issue the Death Certificate.

Step 2: Establish whether or not there is a will:
• Locate the Will and establish who the executor of the estate is. This is important because this person will report the estate to the Master’s Office.
• Whether there is a Will or not contact a law firm that deals with estates, who will assist in reporting the Estate to the Master and appoint an Executor.

Step 3: Reporting the estate to The Master of the High Court:
• The Law Firm will report the death to the Master within the area of jurisdiction where the deceased was living.
• The Master of High Court forms for completion will differ depending on the value of the estate:
➢ If the value exceeds R250 000.00 – Letters of Executorship must be issued and the full process according to the Administration of the estates Act must be followed.
➢ If the value is less than R250 000.00 – Letters of Authority will be issued in terms of Section 18(3) of the Administration of Estates Act, (Act 66 of 1965).

Step 4a: What documents will be required in the event of the value of the estate exceeding R250 000?
• Completed Death Notice – J294 form.
• Original or certified copy of the Death Notice
• Original or certified copy of Marriage Certificate (if applicable) or acceptable proof of marriage, as requested by the Master.
• A Declaration of Marriage by the Surviving spouse indicating how the deceased was married.
• All original Wills and Codicils (if any)
• Completed Next of Kin affidavit – J192 form (if there is no valid will)
• Completed Inventory form - J243 form, showing all the assets of the deceased
• Nominations by the heirs for the appointment of an executor in the case of an intestate estate, or where no executor has been nominated in the will, or the nominated executor has died or declines the appointment.
• Completed Acceptance of Trust as Executor, these forms must be in duplicate by the person nominated as executor - J190 form, plus a certified copy of the executors ID document.
• If there is NO Executor appointed, NO Last Will & Testament or the LW&T is rejected by the Master, an Undertaking of Bond of Security (J262 form) for the full value of the Estate will be required/requested by the MOHC.

• Step 4b: What documents will be required in the event of the value of the estate is less than R250 000.00?
• Completed Death Notice – J294 form.
• Original or certified copy of the Death Notice
• Original or certified copy of Marriage Certificate (if applicable) or acceptable proof of marriage, as requested by the Master.
• A Declaration of Marriage by the Surviving spouse indicating how the deceased was married.
• All original wills and codicils (if any)
• Completed Next of Kin affidavit – J192 form (if there is no valid will)
• Completed Inventory form - J243 form, showing all the assets of the deceased
• Nominations by the heirs for the appointment of an executor
• Acceptance of Master’s Directions - J155 form plus certified copy of the ID of the person to be appointed as Master’s representative.

Step 5: I have the Letters of Authority/Executorship what now?
• Once the Letters of Authority/Executorship have been issued the following needs to happen:
➢ LOE - Notice to Creditors and Debtors to be advertised in the national paper (e.g., The citizen) and the government gazette for a period of 30 days.
➢ During this time report the estate to all creditors and debtors, including SARS.
➢ Letters of Authority – no notice is required to be lodged
• Once all certificate of balances, credit proceeds received, proceed to draft the First and Final liquidation and distribution account, (which should be done within 6 (six) months from date of appointment of Letter of Executorship)
• LOE only - Rev 267, Inventory, with signed First and Final L&D account together with relevant documentation to be lodged at the Masters office for examination, with a request to advertise the L & D account.
• LOE only - Once permission to advertise received, place advert in the National newspaper, Government Gazette and lodge 2 x L&D Accounts at the Magistrate Office (in the Jurisdiction the deceased lived within 12 months prior to their death) for public viewing, for a period of 21 days

Step 6:
• Once 21 days have lapsed, request a Notice of No- Objection Notice from the Magistrate Office
• Request a Deceased Compliance Notice from SARS.
• Once received ONLY then can you disburse proceeds in terms of the last will and testament provided a valid Will or in terms of the Intestate Succession Act if there is no Will
• All debtors and heirs are then paid out
• Letters of Authority - Once all certificates of balances, including SARS Clearance and credit proceeds received, Statement of Assets and Liabilities to be prepared and all debtors and the heirs can be paid out
• For LOE and Letters of Authority, Executor to sign Affidavit confirming all debtors and heirs have been paid. Send to Master’s Office for final release.

*The entire process can take anything between 9 – 13 months