5 The Master 54 Introduction... aL 52 The Master's functions 22 521 General ne 82 5.2.2 Supervision of the administration process, 82 5.23 Quasi-judicial functions... 33 524 Advice.. ae ad 5.25 Administrative tasks . a5, 85 528 Exe ing discretion. A deceased estate is administered by an executor or his agent, for example an attorney or an ‘accountant. The whole administration process, however, takes place under the watchful eye of public officer, namely the Master of the High Court. A Master is appointed for the area of jurisdiction of each provincial division of the High Court: The same person can be appointed as Master in the area of jurisdiction of more than one High Court.? The fourteen Master's offices in the Republic are located at Pretoria, Johan- nesburg, Bloemfontein, Cape Town, Pietermaritzburg, Durban, Grahamstown, Port Elizabeth, Kimberley, Umtata, Mmabatho, Bisho (King William’sTown), Thohayando and Polokwane. Normally the Master within whose area of jurisdiction a deceased resided at the time of his death has jurisdiction over the administration of that estate.’ A Chief Master of the High Courts ‘sappointed by the Minister of Justice as executive officer of the Masters’ offices, and he gives ‘uidance to and exercises control over the Masters,¢ ‘A Master is appointed by the Minister of Justice, who may also appoint Deputy Masters and Assistant Masters.’ Each Master's office has a well trained personnel corps to assist the Master S2[t) ofthe Administration of Estates Act 66 of 1965, S2{0A), S4(a)a) S(2). 82, aaster _ = 5 apes et srl os ot es es i a with the execution of his multiple ask, ‘other statutory enactments, although wh actually cary out the function offi. tice iat [there delegated functions of that Master maybe cared een Identified az such service regarding the administration the Adm 5.2.1 General 1 Iie, Masters functions are many and varied. Among others, he supervises the fn nt estates, the fquidaton of companies, guarlanship over chcren te sane ion of trusts. Hi functions in ates are discussed below. 52.3 Quasi-judicial functions ‘The aster performs many “judi” functions, although he ste Incumbent ofan administra tie oes. The most Important ofthese are cscussed below ‘nists the amilsaton proces fom the moment an ext as be He fr example response ote m Inappropriate cates ho ensures tht curity for the proper performance of his duties;" he is er te bat dean, account and can even take effective control aver it. pec te aca gm ye exer obliged to subi iguation an ution sezount othe Mase ly within six months after the issue of the ch) in which all estate assets and. aeiaks ne The aczeptance of wl can give a ruling on refuse to accept the 6 52 7 Asoc pn ony as ton t mae benefits minor, he mus be sn isa sober bemajrser | ofthece 24S 541K), | but which cannot be traced afterwards, hasbeen revoked by fue accept another dupleate-erignal cn the bess ef ths presumption,Interpretation In order to determine whether an executor’ account is correct, the Master must necessary interpret the wil and/or the relevant legal rules and apply thers tothe facts ofthe partic ‘estat, This requires a thorough knowledge of legal aspects suchas the rl of interpretation, ‘massing accrual colation, the Intestate Successon Act and other relevant statutes, Ruling on objections [tera liguidstion and distribution account has been approved by the Master, notice, le open for inspection atthe Master's offs (and often aleo atthe local magistrates cic) in order that any interested party may inspect tan lodge an objection against it with the Master within the allowed period (ususly 21 days). After the executor has hed the oppor. tunity to comment on written objections that have been received, the Master gives h and ne may, inter alia, direct the executor to amend the acount [Biepsessinstthe executor ‘As already mentioned the Master may, under certain conditions, remove the executor from hi office, withnole, reduce or increase his executor's remuneration and apply tothe Hi for an order directing the executor to erry out his duties” orto remove him fo 5.2.4 Advice In practice it isan important function ofthe Masters office to advise benef tors and the general public in connection with estate matters. The Master website st »_malahtm contains useful Information, eg the Chet Masters prescribed forms th estate matters, the court usually re {quires a writen report from the Master In an application forthe removal or amendment of testamentary fdeicommissum in terms of the Immovable Property (Removal or Modieation » so Me open at the lcs magistrat's office, unless the Mase’ off anced cet ie open at th FA ofthe benches are arcing ofthe cour’ del move an executor from See aso Van eke Von Meher 2001 254145 (KP) and Reh i) 29 Bouwer 978 98 230, Soe rule (3) ofthe Uniform High Court ues, Prac Hote no 200 (4) $A 35 (Cand Manan rveamp NO 2001 454375) copter The Mester s of Restrictions) At the Master's reports for example, always obtained for consider ihe cour, together with the other evidence, ARhough a court isnot bound by ‘prion, fe alvays carries substantial weight in the light of the Masters spt ge and his impartiality The administrator sometimes has to deal with complicated problems concerning the admin 9m of estates. In such cases tis lays advisable forthe administrator to consult withthe inion and instructions before preparing his account or tang any it be new, and much effort, 52.5 Administrative tasks “The Mater and his staff handle several purely administrative matters. Section 5 ofthe Admin: Ipration of Estates Act provides thatthe Master must preserve ll the most important esate documents (such as wils, death notices, inventories and estate accounts) in his office, where ther le open for inspection bythe publi. For example, Cape estate documents have been kept br safe custody since 1720 and the Master’ archive is an important source for genealogical 3 fund. Un 5.2.6 Exercising discretion In carrying out his many functions, iihich he must exercze. Sometimes he has a wide discretionary power, sometimes, He must, however, exercise it propery and with the necessary attention at folowing are only few examples of the Master's discretionary powers in terms ofthe Adm eration of Estates Act + the value of an estate doesnot exced a certain prescribed amount (R250 000 t present), the Master may in terms of section 182) dspense withthe appointment of an executor and e may authorise a shortened administration proces ararda heir at Lis important to note that all the Master's declsons, taken in terms ofthe Ad res Act are subject to appeal oor review by the High Court 31 94 of 2965 2ceased estore Seesed estoy an assume objection ty = d estate, He , the Mast, inted by the sibilities: the ili wl does alified from ‘n-cannot or > interest of e death) executor astate to fill In terms of oroper. The fication (for nent of an ‘ecutor, the this person 1omination » suggest ta vending an Ido so ifit ersons ate not have va will The = prevented, ration of E> | omnstencate cease econmended for appointment as executor during the meeting, the Master gives preference (athe persons below, in order of preference ~ «+ the surviving spouse or his/her nominee 4 anhelror his/her nominee + acreditor or his/her nominee.? the Master is, however, not absolutely bound to this order of preference. if a good reason Thats, he may pass over any oral of the said persons and appoint a total outsider. 6.2.2. Appointment in terms of section 18(3) ifthe gross value of an estate is R250 000 or less, the Master has a choice. He can either ap- point an executor to administer the estate in accordance with the provisions of the Administra~ tion of Estates Act, or give directions to a person or persons of his choice to finalise the estate ina fast and simple manner. Such directions are known as a section 18(3)-appointment and may be given even if an executor has been nominated in the will. Ifthe Master decides on a section 18(3)-appointment, he issues written directions in which the person charged with the duties is ordered to take control of the estate assets, pay the estate liabilities and transfer ownership of the residue to the beneficiaries. The Master then regards the matter as finalised and closes his file. The onus to execute the directions rests entirely with the person(s) charged therewith. The provisions of the Administration of Estates Act regarding the administration of an estate are not applicable in such a case. Consequently it is not necessary to publish a notice to creditors or to prepare an estate account. The Master ‘exercises no control over the administration and no Master's fees are payable. A section 18(3)-appointment is especially suitable if there are only one or two heirs, The heirs) is often charged with the administration although the Master has a free discretion in this regard. The Master will consider each case according to its merits but he will probably prefer appointing an executor if + minor beneficiaries are involved, or + more than two beneficiaries are involved, or «the Master is aware of discord among the beneficiaries Section 183) therefore provides a shortcut for the fast and inexpensive finalisation of small estates. Consult paragraph 6.3.2 about the appointment procedure. 6.2.3 Persons disqualified from appointment The following persons are totally disqualified from acting as executor or disqualified from so acting in a particular estate: (2) Aminor has limited contractual capacity and is therefore disqualified from being appoint- ed as executor. If a minor has been nominated as executor by will, he will be entitled to 9 819, 10 $194. 11S 18(3). $ 2 of the Administration of Estates Amendment Act 63 of 1990 amends s 18(3) to the effect that the Minister of Justice can fix the amount (presently R250 000 in terms of regulation 10320 GG 28238 of 24 November 2014) by way of notice in the Government Gazette. 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A special deed of security which must be complete P by the nominated executor and the surety, as well as a list of the institutions whose suretysh, 3 is acceptable to the Master, are available from the Master's office. The costs connected win, afte the provision of security are regarded as a cost of administration and are paid from the estate pos The premiums in respect of such a bond of security are usually payable annually and a cog aa saving can therefore be effected if the administration of the estate is finalised as quickly i possible. In terms of section 23(3) any executor who has already been appointed can also by - instructed to provide security or additional security in certain circumstances, for example, if, a estate is sequestrated. o7 If losses are suffered on account of an executor’s neglect in the performance of his duties oT such losses can be recovered from the executor or his surety in terms of the security provided,” he Natural persons may experience difficulty in obtaining security from financial institutions, for also means that additional expenses are incurred by the estate. In our opinion exemption from real the provision of security should be a standard clause in any will. If the testator does not try ont the person sufficiently to exempt him from the provision of security, he should rather nom. des nate another whom he does so trust! en tha Ie Soe 6.3. The executor’s preliminary tasks oe sew with veleti [ 6.3.1 Interview with relatives The Normally the administrator's first task is to conduct an interview with the relatives of the este deceased, who are usually also beneficiaries of the estate. Often such a relative is also the the executor nominated in the will. The objectives of this interview are as follows: wh (1) Essential information for reporting and administering the estate must be obtained. itis 7 strongly recommended that the information should be obtained by means of a comore iat hensive questionnaire in order to ensure that no details are omitted. afte (2) Signatures must be obtained on certain documents that are essential in order to report dea the estate to the Master, namely the death notice, the inventory and the acceptance of fror trust as executor. orig (3) Important documents must be obtained, such as the original will, the identity document, ee title deeds, death certificate, policies, investment certificates, share certificates and so = forth. If the relatives do not bring along all these documents, arrangements must be Tt made to obtain them. If the documents are in possession of a third party, for examplea bank, itis advisable for the administrator to request these directly. as (4) This interview is often the relatives’ first acquaintance with the administrator. A good ime foundation for cooperation can be laid at this early stage if the administrator can succeed tigr in winning the confidence of those involved. Genuine compassion, integrity and expertise are the keys to success. a The executor is not responsible for the deceased's funeral arrangements, unless the deceased a provided for this in his will, or in some other way. In the absence of directions from the de- a ceased, his heirs have the right and the obligation to make the funeral arrangements.”* at 32 27 §23(6). es 28 Gabavana v Mbete (2000) 3 All SA 56 (1) (Tk)._ ee asta esaty SERCH estates Me tax up n(or haves ue Services t completes sutsider, for state as ay 1 the estate 35 aN asset necessarily ill normally nent is not id5 for the final state. completion din more within six bjective is session of ted, a dil. cutorship. ascertain ns usually vexecutor he actual tappears @ Master tion 34. eneficiary ito bene- lure. If Ito a se- chapter The executor 105 the administration of insolvent deceased estates is, however, not dealt with in- this book. 6.4.10 Planning the liquidation ‘Anestate can be “liquidated” in several ways. One possibility is to sell all the estate assets and to divide the cash proceeds between the beneficiaries. Another possibility is to transfer all the estate assets directly to the beneficiaries. Between these two extremes there are other possi- bilities and combinations which the administrator should consider, As soon as the extent of the estate assets and liabilities has been determined and the executor has an overview of the estate, he must determine a suitable method of liquidation. According to Bouwer,®? the most important factors which the executor must consider in his decision are the following: «+ The estate debt and how it must be paid «The assets and how they should be dealt with «Who the heirs are + Possible testamentary directions « The practical implementation of a proposed plan of liquidation + The interests and wishes of the legates and/or heirs.” Asalready mentioned, an administrator must never act dictatorially during the administration of an estate, The method of liquidation must consequently be determined in consultation with all the beneficiaries who are affected. Any method of liquidation must, clearly, comply with the applicable legal rules and must also be capable of being executed in practice. Within that framework the wishes of legatees and heirs must, as far as possible, be taken into account, even if the administrator may personally have desired a different course of action. The admin- istrator must, however, advise the beneficiaries fully about the legal and practical implications of their wishes. The ideal situation is where the administrator and beneficiaries decide on a liquidation strategy as a team. As far as solvent estates are concerned, it is customary* to distinguish between the following five methods of liquidation, which can be applied separately or jointly: (1) Awards of assets in specie (2) Partial disposal of assets (3). Total disposal of assets (4) Takeover of assets by the surviving spouse in terms of section 38 of the Administration of Estates Act (5) Redistribution of assets in terms of an agreement between the beneficiaries. 6.4.11 Award of assets in specie Often the most beneficial and most practical methods of liquidation is to transfer the estate assets to the beneficiaries in specie. This avoids any possible loss in value resulting from the 81 Fora full discussion of insolvent deceased estates see Chapter 9 in Dé Clercq et al 2011. 82 Bouwer 1978, p98. 83. 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