n Teoretiese en praktiese ondersoek na 'n betroubare en toepaslike boedelbeplanningsmodel

[摘要] ENGLISH ABSTRACT:This study deals with a theoretical and practical investigation of thesubject discipline of estate planning in order to identify a reliable andappropriate estate planning model. For purposes of this study, theinvestigation is restricted to the development of such a model inrespect of a person within the niche of an average salary earner withthe focus on an appropriate financial planning in respect of his death.An investigation is conducted into the basis from which thesubject emerged and developed. It is determined that this basis is themethod of successionand that it also forms an integral part of anyproposed estate planning. Relevant principles and the methods ofsuccession which were in force in the Roman, Roman-Dutch andEnglish law of succession are analysed. Through the historicdevelopment, against the background of these systems, a link is madeto the South African law of successionand the position in terms of theSouth African law is determined. The theoretical basis of the subjectdiscipline is also laid down. The different role players involved areidentified in the process and the proposed estate planning process isidentified and described.The administration of estates process within the context of theEnglish law is compared with the same process in the context of theSouth African law through a comparative study. This investigation islimited to those aspects of the administration of estates processimportant for purposes of estate planning, especially in view of theinfluence that the rules of the Englishlaw had on the South African lawin respect of this process.Practical problems currently experienced by trust companies inrespect of the administration of estates are also identified andanalysed. These problems also indicate the need for the identificationof a reliable and appropriate estate planning model.The identification of an appropriate estate analysis model isidentified as an essential control mechanism for the proposed estateplanning model. This model is furthermore expanded in order to pointout the problem areas in respect of different scenarios with adetermined conventional family construction as the basis for theanalysis.Available estate planning instruments and techniques areidentified as aids in order to facilitate the testator's estate plan byvirtue of the proposed estate planning model. Testamentarymechanisms are distinguished from inter vivos mechanisms andapplicable legislation is discussed.A reliable and appropriate estate planning model is identified,bearing in mind the results of the researchconducted.This study is concluded with an adjudication and consolidationof the results of the research with a special reference to theimplementation phase of an estate plan and the frequent revisionthereof.

[发布机构] Stellenbosch University