ESTATE PLANNING
Estate Planning covers the way in which one’s property and assets are distributed on death. The first step towards effective estate planning, is the drafting and signing of a Will. Sometimes, it is advisable to establish a trust to reduce the estate duty liability. A child’s inheritance can also be held in a trust, until reaching a stipulated age, at which time the assets can be passed on or inherited.
For larger or fast-growing estates, there are several financial planning techniques in which estate duty can be saved, including:
- The sale of growth assets
- Donations
- The transfer of growth assets to a trust or company
- The swapping of growth assets for assets of equal value but lower growth rates
Estate planning involves an assessment of the amount of liquidity or cash that is available in the deceased estate, to cover the costs and liabilities of winding up and administering a deceased estate. These include executor’s fees, estate liabilities, funeral costs, outstanding taxes, estate duty (if applicable) and possibly conveyancing fees, amongst other expenses. Cash bequests to dependants or nominees also have to be provided for. Often a life insurance policy is needed to make provision for any such financial shortfall.