An intestate estate is an estate where a deceased dies without a valid will. The estate should then be wound up in accordance with the Intestate Succession Act 81 of 1987.

Upon death, all assets and liabilities of the deceased is “frozen” and will not be distributed until the estate is reported to and finalized by the Master of the High Court. The estate of the deceased should be reported to the Master of the High Court in the area in which the deceased resided twelve months prior to his death.

Estates should be reported by completing reporting documents which should be submitted to the Master of the High Court. These reporting documents differ depending on the value of the estate.

Where the value of the estate is less than R250 000 then a Letter of Authority should be obtained from the Office of the Master by completing the following reporting documents:

• Completed Death Notice form known as a J294 form.
• Original or a certified copy of the Death Certificate of the deceased.
• Original or a certified copy of Marriage Certificate/s (if applicable).
• Completed Next-of-Kin Affidavit known as a J192 form.
• Completed Inventory form known as a J243 form which shows all the assets of the deceased.
• A Declaration of Marriage form completed by the Surviving Spouse indicating how the deceased was married.
• List of creditors of deceased (if any).
• Nominations by the heirs for the appointment of a Master’s Representative who will attend to the administration of wounding up the estate.
• A Declaration confirming that the Deceased’s estate has not previously been reported.
• Acceptance of Master’s Directions known as form J155 , completed and signed by the Master’s Representative.
• Certified copy of the Identity document of the Master’s representative.
• A letter accompanying these reporting documents should be made out to the Master requesting the Letter of Authority.

Where the value of the estate is more than R250 000, a Letter of Executorship must be obtained from the Office of the Master by completing the following reporting documents:

• Completed Death Notice form known as a J294 form.
• Original or a certified copy of the Death Certificate of the deceased.
• If applicable, the original or a certified copy of the Deceased’s Marriage Certificate.
• Completed Next-of-Kin Affidavit known as form J192 (if the deceased did not leave a valid will).
• If applicable, a Declaration of Marriage form completed by the Surviving Spouse indicating how the deceased was married.
• Completed Inventory known as form J243, showing all the assets of the deceased.
• A duly completed an signed Nomination form by the heirs of the Deceased for the appointment of an executor or executrix in the instance where no executor/executrix has been appointed in a will, where the deceased has left no will or in the event that the nominated executor/executrix declined the appointment.
• Completed Acceptance of Trust as Executor form known as form J190, in duplicate by the person(s) nominated as executor/executrix.
• A duly completed undertaking and bond of security form known as form J262 if the nominated executor has not been exempted from furnishing security in the last will and testament of the deceased, or is the spouse, child or parental of the deceased.
• Certified copy of the Identity document of the person to be appointed as Executor.
• A letter accompanying these reporting documents should be made out to the Master requesting the Letter of Executorship.

Once the Letter of Authority is received from the Office of the Master then the nominated representative may administer the estate and the administration process ends here. However, for estates valued more than R250 000.00, once the Letter of Executorship is issued, the executor must follow the full administration procedure set out in the Administration of Estates Act 66 of 1965.