Journal for Estate Planning Law
- Publisher:
- Sabinet African Journals
- Publication date:
- 2021-07-19
- ISBN:
- 1727-0294
Description:
Issue Number
Latest documents
- The co-operative as an appropriate enterprise for black economic empowerment
BEE is not a suggestion but rather a moral, social, and, of course, a legislative imperative. BEE is legislatively new and in order for the transformation movement in South Africa to be successfully implemented and achieved, practical suggestions for its implementation must be identified and researched.
- Abuse of the trust figure in South Africa : an analaysis of a number of recent developments
The South African trust's flexibility and adaptability have contributed to its popularity in recent times. One of the many guises in which this is evident is in the field of estate planning, where, for example, the trust is often created in order to protect the founder's assets by removing them from his personal estate or to decrease the founder's estate in order to minimise adverse tax implications. A further example is the fact that the trust is often used as a tool by means of which the founder can "control" his estate after his death.
- The effect that section 21 of the Insolveny Bill has on persons married in terms of Islamic law - part 3
In the first part of this research, the purpose and goal of section 21 was discussed taking into consideration the critique that surrounds section 21. The solvent spouse's right to apply for the release of propert was also considered. A brief discussion of the Draft Insolvency Bill formed the concluding paragraph of part one of the research.
- Praktiese wenke met die opstel en verlyding van testamente en die kondonering van vormgebrekkige dokumente
Practical guidelines for the execution of wills and the condonation of defective documents. In this article the practical application of sections 2(1) and 2(3) of the Wills Act 7 of 1953 (as amended) with regard to the execution of wills and the condonation of defective documents is considered. In dié artikel word daar gekyk na die praktiese toepassing van artikels 2(1) en 2(3) van die Wet op Testamente 7 van 1953 (soos gewysig) wat betref die opstel en verlyding van testamente en die kondonering van vormgebrekkige dokumente.
- Patrimonial benefits and divorce : Botha v Botha 2006(4)SA 144(SCA) : chronicle
The parties were married out of community of property with the marriage subject to the accrual system.
- The effect that section 21 of the Insolvency Bill has on persons married in terms of Islamic law - part 2
In the first part of this research, the purpose and goal of section 21 was discussed taking into consideration the criticism that surrounds section 21. The solvent spouse's right to apply for the release of property was also considered. A brief discussion of the draft Insolvency Bill formed the concluding paragraph of part one of the research.
- "In God we trust, all others pay cash" : toegerekende kennis by kontraksluiting : chronicle
"Hierdie is 'n vraagstuk waarop ek geen mening gee nie," is die antwoord wat regter Farlam gee in die appèluitspraak van Nieuwoudt v Vrystaat Mielies ten opsigte van die vraag : kan die Turquand-reël toegepas word op 'n trust? Die regter skep met hierdie vermyding van 'n antwoord regsonsekerheid oor die Turquand-reël. Juis hierdie regsonsekerheid vorm die sentrale vraagstuk waaroor hierdie kroniek handel.
- Close corporations, intra group loans and the provision of security : chronicle
The Close Corporations Act 69 of 1984 provides a simple, inexpensive and flexible form of incorporation for the enterprise consisting of a single entrepreneur or small number of participants, designed with a view to meeting his or their needs and without burdening him or them with legal requirements that would not be meaningful in the circumstances. During its first twenty years, almost 1,2 million close corporations have been registered compared to approximately three hundred thousand companies of all kinds and types. It has given a considerable and very necessary impetus to the small business sector in particular.
- The effect that section 21 of the Insolvency Bill has on persons married in terms of Islamic law - part 1
Die effek van artikel 21 van die Insolvensiewetsontwerp op persone getroud in terme van Islamitiese Reg - deel 1 In die geval van die sekwestrasie van 'n insolvente persoon se boedel bepaal artikel 21 van die Wet op Insolvensie, Wet 24 van 1936, dat die Meester oor die afsonderlike boedel van die solvente gade beskik, en met die aanstelling van 'n trustee dat so 'n trustee daaroor beskik, asof dit die eiendom van die gesekwestreerde boedel was. Die bestaansreg van artikel 21 word bevraagteken deur verskeie outeurs, sowel as deur die Suid-Afrikaanse Regskommissie.
- Herverdelingsooreenkomste in die beredderingsproses van bestorwe boedels
Redistribution agreement in the administration of deceased estates A redistribution agreement can be a useful alternative to the other methods of liquidation of a deceased estate. In particular circumstances, the application of a redistribution agreement can obviate the undesirable consequences of co-ownership or unpractical allocation of assets to the detriment of beneficiaries, which may even give rise to hardship. It is a unique arrangement in the sense that it is something more than a stereotype contract where the beneficiaries, and in appropriate instances a surviving spouse, may freely contract with each other, but may encompass elements of sale, exchange or donation that could serve as "vehicles" for the reallocation of assets. It must be the intention of the parties to re-allocate their vested rights in the estate assets concerned and, to a certain extent, "trade" with these rights.
Featured documents
- Herverdelingsooreenkomste in die beredderingsproses van bestorwe boedels
Redistribution agreement in the administration of deceased estates A redistribution agreement can be a useful alternative to the other methods of liquidation of a deceased estate. In particular circumstances, the application of a redistribution agreement can obviate the undesirable ...
- 'n Innoverende ondernemingsregtelike opsie in die VSA : die aanspreeklikheidsbeperkende maatskappy
An innovative new organisational option in the USA : the Limited Liability Company The first steps towards a statute on limited liability companies (LLC) was already taken in 1975 and in 1977. However, the LLC only flourish years later when the Internal Revenue Services (IRS) ruled ...
- The co-operative as an appropriate enterprise for black economic empowerment
BEE is not a suggestion but rather a moral, social, and, of course, a legislative imperative. BEE is legislatively new and in order for the transformation movement in South Africa to be successfully implemented and achieved, practical suggestions for its implementation must be identified and...
- Abuse of the trust figure in South Africa : an analaysis of a number of recent developments
The South African trust's flexibility and adaptability have contributed to its popularity in recent times. One of the many guises in which this is evident is in the field of estate planning, where, for example, the trust is often created in order to protect the founder's assets by removing them...
- 'n Innoverende ondernemingsregtelike opsie in die VSA : die aanspreeklikheidsbeperkende maatskappy
An innovative new organisational option in the USA : the Limited Liability Company The first steps towards a statute on limited liability companies (LLC) was already taken in 1975 and in 1977. However, the LLC only flourish years later when the Internal Revenue Services (IRS) ruled ...
- Herverdelingsooreenkomste in die beredderingsproses van bestorwe boedels
Redistribution agreement in the administration of deceased estates A redistribution agreement can be a useful alternative to the other methods of liquidation of a deceased estate. In particular circumstances, the application of a redistribution agreement can obviate the undesirable ...
- The effect that section 21 of the Insolvency Bill has on persons married in terms of Islamic law - part 2
In the first part of this research, the purpose and goal of section 21 was discussed taking into consideration the criticism that surrounds section 21. The solvent spouse's right to apply for the release of property was also considered. A brief discussion of the draft Insolvency Bill formed the...
- "In God we trust, all others pay cash" : toegerekende kennis by kontraksluiting : chronicle
"Hierdie is 'n vraagstuk waarop ek geen mening gee nie," is die antwoord wat regter Farlam gee in die appèluitspraak van Nieuwoudt v Vrystaat Mielies ten opsigte van die vraag : kan die Turquand-reël toegepas word op 'n trust? Die regter skep met hierdie vermyding van 'n antwoord regsonsekerheid...
- The effect that section 21 of the Insolvency Bill has on persons married in terms of Islamic law - part 2
In the first part of this research, the purpose and goal of section 21 was discussed taking into consideration the criticism that surrounds section 21. The solvent spouse's right to apply for the release of property was also considered. A brief discussion of the draft Insolvency Bill formed the...
- Praktiese wenke met die opstel en verlyding van testamente en die kondonering van vormgebrekkige dokumente
Practical guidelines for the execution of wills and the condonation of defective documents. In this article the practical application of sections 2(1) and 2(3) of the Wills Act 7 of 1953 (as amended) with regard to the execution of wills and the condonation of defective documents is considered. ...