Page 4 - Bespoke EPG 2017 Digital
P. 4
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
1
