Page 4 - Bespoke EPG 2017 Digital
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CONTENTS                                      2
                                               3
Estate Planning Guide                          4
                                               4
Important note and disclaimer                 6
What is Estate Planning?                      9
Who needs to do Estate Planning?              9
                                               9
      Who should be involved?                18
Aims of Estate Planning                      28
Tools for Estate Planning                    31
                                              35
      Introduction                           37
      The Last Will and Testament            39
      Trusts                                 43
      Donations                              43
      Matrimonial Property Regimes           43
      Assurance Policies                     44
Foreign assets of a South African resident   45
Business Succession Planning                 48
Estate Duty                                  50
      A General                              50
      B Property                             50
      C  Deemed property                     52
      D Deductions                           52
      E Rebates                              58
Income Tax and Death                         58
      General                                60
      Income Tax and Estate Planning         61
Capital Gains Tax                            63
      General                                64
Transfer Duty 
      General 
The Living Will 
Storage of Estate Planning documents 
Davis Tax Committee 
Revising the Estate Plan 

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