11/12/2025
FS Estate Planning - Monthly Newsletter
As the festive season approaches and life becomes busier, now is the perfect moment to pause and ensure that your estate plan, Will, policies, and trust structures are properly updated.
Prepare for the Festive Season:
1. Review your Will
2. Check your policies & beneficiary nominations
3. Update your estate plan for tax efficiency
4. Protect your beneficiaries- financially & emotionally
5. Leave a Legacy
Trust Planning:
1. FS Estate Planning assists with:
- Drafting, reviewing & modernising trust deeds
- Registering new inter vivos or special-purpose trusts
- Full trust administration & compliance
- Serving as independent trustee
- Management of testamentary trusts
2. A properly managed trust offers:
- Asset protection
- Efficient succession
- Long-term tax benefits
- Protection for minor or vulnerable beneficiaries
3. Deceased Estate Administration – Reduce Cost, Time & Stress
Even with a valid Will and trust, deceased estates must still go through the Master’s Court process
This can become lengthy and stressful if not handled correctly.
We offer:
- Reduced executor fees
- Full administration or
- Supportive/assistant executive services
Our goal:
To remove the administrative burden from families during a difficult time.
Key 2025 Legal & Tax Updates Affecting Estate Planning, Wills & Deceased Estates
🔸 Constitutional Court Clarifies How Trustees Make Decisions
Update:
A landmark ruling confirmed that trustees may act by majority decision where the trust deed allows- without requiring unanimous consent.
Impact on your estate plan:
Outdated trust deeds may now cause administrative paralysis or expose trustees to disputes.
👉We recommend reviewing and updating your deed.
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🔸 Joint Wills & Foreign Estates: High Court Confirms Validity
Update:
Courts upheld the enforceability of joint wills and massed estate arrangements even where the surviving spouse holds foreign property or a foreign will.
Why this matters:
Clients with assets abroad must ensure their Wills do not conflict and cause partial intestacy.
👉International estate structures must be aligned.
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🔸 Executor Authority Strengthened by High Court Decisions
Update:
Courts confirmed that once the Master issues Letters of Executorship, an executor’s authority is legally binding unless formally revoked.
Impact:
Reduced interference from family members or third parties.
👉 Choosing a competent executor is more important than ever.
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🔸 National Wills Week Highlights a Major Risk
Update:
The Legal Practice Council revealed that the majority of South Africans die without
a valid Will, creating severe delays and disputes.
Impact:
Intestate estates often take months longer and incur higher fees.
👉Clients should update Wills annually.
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🔸 New Expropriation Act (2025) Requires Property Owners to Reconsider Estate Structures
Update:
The Expropriation Act introduces scenarios where the State may expropriate land with nil or minimal compensation.
Estate planning impact:
Ownership structuring becomes more important for long-term planning, especially for:
Farms
Business premises
Multi-generational property holdings
👉 Trusts and companies require strategic structuring to reduce risk.
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🔸 Master’s Office Digitalisation and Delays Continue to Affect Estates
Update:
In 2025, the Master’s Office continued digitisation, but also experienced delays in issuing Letters of Authority and closing L&D accounts.
Impact:
Estate administration timelines have extended.
👉Having all documents properly prepared reduces delays dramatically.
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🔸 SARS Focus on Trust Tax Compliance
Update:
SARS has tightened enforcement on trust returns, distributions, and loan accounts.
Impact:
Trustees must ensure proper resolutions, F**A compliance, and tax submissions.
👉We provide ongoing trust governance services.
For more information, please email us on [email protected]
