A compliant Liquidation and Distribution Account is the culmination of every decision made during the administration of a deceased estate.

Understanding the legal principles is essential, but knowing how to apply them in practice is what ensures an accurate, compliant and professionally prepared account.

This practical 3-hour masterclass bridges the gap between theory and drafting, combining the legislative framework with practical examples and case studies to demonstrate how legal, taxation and estate administration principles are reflected in the final Liquidation and Distribution Account submitted to the Master of the High Court.

Topics Discussed:

• The legislative framework governing Liquidation and Distribution Accounts
• Understanding the structure and purpose of the L&D Account
• A practical approach to preparing a compliant L&D Account
• Recording estate assets, liabilities and beneficiary entitlements
• Estate duty, capital gains tax and other taxation considerations
• Liquidity, creditor claims and estate administration expenses
• Treatment of pensions, policies, annuities,endowments
• Business interests, loan accounts and complex estate assets
• Practical estate administration challenges affecting the L&D Account
• Common Master's Office requisitions and drafting pitfalls
• Practical drafting examples, case studies and professional guidance for accurate preparation

All Included:

• Recording of the session
• Q&A with the presenter
• Downloadable course material
• Certificate of training
• Assessment (optional)
• SAIT Accredited (3 verifiable CPD hours)