A family finds the will, agrees about the inheritance and wants to finish the paperwork. Yet the bank has not released the money, the house remains registered in the deceased’s name and somebody is asking for another document. It is understandable to wonder why a clear will has not produced an immediate distribution.
The answer is that a will records testamentary instructions; it does not complete the administration those instructions require. Before assets can be distributed, the estate’s legal position must be established and the appropriate process followed. Wessels & Smith’s deceased-estate service specifically covers reporting, liquidation and distribution accounts, and payments to beneficiaries. Wessels & Smith Inc
For families, understanding that process helps turn an uncertain wait into a series of identifiable steps and questions.
Reporting the estate is the first legal milestone
The principal legislation is the Administration of Estates Act 66 of 1965 (“the Estates Act”). Reporting a death to Home Affairs and reporting the deceased estate to the Master of the High Court are separate tasks. SARS’s official estate-administration guidance explains that the estate should be reported within 14 days of death.
Do not wait until every family discussion has been resolved before obtaining guidance on reporting. Start assembling the death certificate, original will and any codicils, marriage information, identification records and an inventory of assets and liabilities. The documents required depend on the estate.
A practical recommendation is to create one organised file with a dated index. Record where originals are held and retain copies of documents submitted. When relatives hold different pieces of information, nominate a contact who can coordinate the collection without treating possession of paperwork as authority over the estate.
A nominated executor still needs appointment
Being named as executor in a will does not itself amount to appointment by the Master. The appropriate letters must be issued. Qualifying smaller estates may be dealt with through the section 18(3) representative procedure rather than full executorship; the Master determines the applicable route.
This distinction should shape the family’s first actions. Ask who presently has authority, what appointment documents are outstanding and who is assisting with the application. Avoid distributing assets simply because everyone believes the eventual outcome is obvious.
If a relative undertakes urgent practical tasks, keep receipts and a clear description of what was done. Do not assume that every expense will automatically be reimbursed. Put the information before the person administering the estate so that it can be assessed properly.
Establish what the estate actually contains
The first useful family conversation is often about information rather than inheritance. Identify properties, vehicles, accounts, business interests, investments and possible claims, together with loans, service accounts and other liabilities. Distinguish what is known from what somebody merely remembers.
For example, imagine a deceased person who used a vehicle registered to a company. Seeing the vehicle outside the home does not answer the ownership question. Similarly, an old statement may point to an account without establishing its current balance or status.
Provide the administrator with the supporting documents and explain uncertainties. Do not omit an item because the family assumes it has little value or believes it belongs to somebody else. A note describing the issue is more useful than an incomplete inventory presented as final.
Ask separately about assets or benefits that may be governed by their own arrangements. The correct destination of a policy payment or other benefit should be established from the applicable documents and law, rather than assumed from the will alone.
Marriage information can affect the enquiry
Provide the complete marital history and relevant contracts, divorce orders or other records when requested. The Master’s reporting requirements include information about the deceased’s marriage, which is not merely a biographical detail.
In practical terms, the administrator needs to understand the legal ownership position before deciding what can be distributed. A family should therefore avoid describing all household property as belonging exclusively to the deceased without checking the supporting position.
Where a marriage or relationship is disputed, raise that issue at the outset. Concealing disagreement rarely makes the paperwork easier to resolve.
A valuable estate may still need cash
Consider a hypothetical estate containing a house, a vehicle and only a small bank balance. On paper, there may be substantial value. That does not mean sufficient cash is immediately available to meet every obligation while preserving each asset for the person expecting to inherit it.
Ask the administrator for an explanation of anticipated cash requirements and how they might be met. Discuss the difference between an estimated asset value and money available for payment. Where a sale is being considered, ask what alternatives can lawfully and practically be examined.
Do not promise another relative that a particular item cannot be sold merely because the family hoped to keep it. Equally, do not assume that every estate must sell the home. The sensible approach is to examine the estate’s actual obligations, resources and instructions before reaching a conclusion.
For future planning, this example suggests a useful question to discuss with an adviser: does the intended estate arrangement provide a workable way to meet expenses without frustrating the main inheritance wishes?
Creditors must have an opportunity to claim
In a full executorship, section 29 of the Estates Act requires a notice calling on creditors to submit claims. The specified period must be at least 30 days and not more than three months. This is one reason an executor cannot simply divide the visible bank balance immediately after appointment.
Families can help by supplying statements, loan documents, invoices and correspondence indicating amounts owed to or by the deceased. Give the administrator disputed claims as well as undisputed ones. A claim does not become irrelevant merely because a relative disagrees with it.
Suppose somebody produces an informal record of a loan allegedly made years earlier. Preserve the document, identify its source and explain any known background. The appropriate response is an evidence-based assessment, not immediate payment or automatic rejection.
Keep a separate record of new expenses arising while the estate is being administered. Clear dates and explanations make it easier to distinguish historical liabilities from later costs.
Tax work is not limited to estate duty
The Estate Duty Act 45 of 1955 (“the Estate Duty Act”) governs estate duty, but that is only one part of the tax enquiry. SARS explains that outstanding tax returns and liabilities must be addressed and that income arising after death may require separate treatment in the deceased estate.
An estate with no estate-duty liability should not therefore be assumed to have no tax administration. SARS should be informed of the death, and the appointed representative’s details and required supporting documents must be recorded.
Practical preparation includes locating tax references, recent returns, business records and the details of any practitioner who previously assisted the deceased. Where a return or assessment is disputed, provide that correspondence rather than assuming the dispute ended with the taxpayer’s death.
SARS’s Deceased Estate Compliance process provides confirmation once the relevant tax affairs have been resolved. It should not be confused with a promise that every other administration step is complete.
Ask for the specific outstanding tax issue when requesting an update. “Waiting for SARS” is less informative than knowing which document, assessment or response is required.
What is a liquidation and distribution account?
The liquidation and distribution account, often called the L&D account, records the administration and proposed distribution in the prescribed form. It is submitted to the Master for examination. It is not simply a family spreadsheet showing preferred allocations.
For a beneficiary, the useful questions are practical: which assets were included, which liabilities and costs were allowed, what happened to any property sold and what is proposed for distribution? Ask for an explanation of entries that are unclear rather than judging the account only by the final amount.
After examination, the statutory process includes an inspection period of at least 21 days. Interested persons can lodge properly reasoned objections within that process. The opportunity to inspect is therefore a meaningful stage, not an administrative formality to overlook.
An account deadline is not a guaranteed payment date
The ordinary six-month period associated with lodging an L&D account runs from the grant of letters of executorship and is subject to extensions by the Master. It should not be advertised as a guarantee that every inheritance will be paid within six months of death.
When asking about progress, distinguish appointment, account preparation, examination, inspection and distribution. Knowing the current stage makes the explanation more useful than comparing the estate with a neighbour’s different experience.
A house introduces conveyancing work
Where immovable property must pass to an heir or a buyer, conveyancing is a separate part of completing the estate. SARS’s official guidance identifies the conveyancer’s role in preparing the documents and arranging registration. Being named to inherit the house does not complete that work.
Ask who is dealing with the property, what information remains outstanding and how the proposed transfer fits into the estate’s administration. If a sale is contemplated, clarify authority and requirements before relatives make promises to a purchaser.
For a family occupying the home, raise practical concerns early: who maintains it, which accounts require attention and what arrangements are needed while the legal process continues? Record agreed practical steps rather than leaving each person to assume somebody else is responsible.
Where siblings disagree about keeping or selling the property, give the administrator the actual concerns and financial constraints. A proposed solution needs to be assessed against the will, the estate’s position and the lawful administration process.
How families can improve communication
Request a progress update organised around milestones, outstanding items and next actions. Ask what the administrator needs from the family and who will supply it. A constructive update should help somebody take the next step, not merely repeat that the matter is ongoing.
Use one shared list of questions rather than multiple contradictory messages sent by different relatives. Preserve important answers in writing. When a concern is raised, describe the document, transaction or unexplained period involved as precisely as possible.
For example, an heir questioning a valuation can ask how it was obtained and which property information was considered. An heir concerned about an expense can request an explanation of its purpose. Specific questions are easier to investigate than a general allegation that the whole process is wrong.
If explanations remain unsatisfactory, seek advice on the available supervisory or legal steps. Keep the correspondence and chronology so that the concern can be assessed on evidence.
Keep practical arrangements separate from inheritance decisions
While administration continues, a family may need somebody to check an empty house, preserve business records or arrange essential maintenance. Discuss those practical tasks with the administrator and keep a written record of instructions and expenditure. Avoid treating a temporary arrangement as a final allocation of ownership.
Consider a relative storing furniture to protect it from damage. Record the items, their condition, the storage location and why they were moved. That simple record can help prevent a later misunderstanding about whether the items were borrowed, given away or taken for safekeeping.
Apply the same clarity to documents and electronic records. Preserve relevant statements and correspondence without changing or discarding material because it appears unimportant. Let the administrator assess its relevance before the family closes that part of the file. Keep that record with the estate.
Common questions about inheritance delays
Does a will avoid estate administration?
No. A will supplies instructions, but the estate still requires the applicable reporting, appointment and administration process before distribution.
Can relatives distribute personal items immediately?
Do not assume that family agreement is sufficient. First establish who has authority and whether the proposed distribution is appropriate. An inventory and written record can help preserve information while advice is obtained.
What should a beneficiary ask in a progress update?
Ask which stage has been reached, what remains outstanding and whether the administrator needs anything from the family. Request clarification of specific issues rather than a payment date unsupported by the available information.
Conclusion: clarity comes from understanding the process
A clear will is valuable, but it cannot replace the work of identifying assets, resolving obligations and completing a lawful distribution. Understanding that distinction helps families ask better questions and prepare the information that the administrator needs.
The aim should be a properly supported outcome, not simply the earliest possible payment. Accurate records and informed communication can reduce uncertainty without promising that every estate will follow the same timetable.
Wessels & Smith Inc assists with wills and deceased-estate administration, including reporting, liquidation and distribution accounts and payments to beneficiaries. Its team can guide families through the requirements of the particular estate and the steps needed towards finalisation.
Disclaimer: This article provides general legal information, not advice on a particular matter. Individual facts, documents and applicable legal requirements must be assessed before action is taken. Legal sources reviewed on 29 September 2026.
