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

Pretorius, F. J.(Frederik Johannes) (2004-12)

Thesis (LLM)--University of Stellenbosch, 2004.

Thesis

ENGLISH ABSTRACT: This study deals with a theoretical and practical investigation of the subject discipline of estate planning in order to identify a reliable and appropriate estate planning model. For purposes of this study, the investigation is restricted to the development of such a model in respect of a person within the niche of an average salary earner with the focus on an appropriate financial planning in respect of his death. An investigation is conducted into the basis from which the subject emerged and developed. It is determined that this basis is the method of successionand that it also forms an integral part of any proposed estate planning. Relevant principles and the methods of succession which were in force in the Roman, Roman-Dutch and English law of succession are analysed. Through the historic development, against the background of these systems, a link is made to the South African law of successionand the position in terms of the South African law is determined. The theoretical basis of the subject discipline is also laid down. The different role players involved are identified in the process and the proposed estate planning process is identified and described. The administration of estates process within the context of the English law is compared with the same process in the context of the South African law through a comparative study. This investigation is limited to those aspects of the administration of estates process important for purposes of estate planning, especially in view of the influence that the rules of the Englishlaw had on the South African law in respect of this process. Practical problems currently experienced by trust companies in respect of the administration of estates are also identified and analysed. These problems also indicate the need for the identification of a reliable and appropriate estate planning model. The identification of an appropriate estate analysis model is identified as an essential control mechanism for the proposed estate planning model. This model is furthermore expanded in order to point out the problem areas in respect of different scenarios with a determined conventional family construction as the basis for the analysis. Available estate planning instruments and techniques are identified as aids in order to facilitate the testator's estate plan by virtue of the proposed estate planning model. Testamentary mechanisms are distinguished from inter vivos mechanisms and applicable 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 consolidation of the results of the research with a special reference to the implementation phase of an estate plan and the frequent revision thereof.

AFRIKAANSE OPSOMMING: Hierdie studie handeloor 'n teoretiese en praktiese ondersoek van die vakdissipline boedelbeplanning met die oog daarop om 'n betroubare en toepaslike boedelbeplanningsmodel te identifiseer. Die ondersoek word vir doeleindes van hierdie studie beperk en afgebaken tot die ontwikkeling van so 'n model vir 'n persoon wat homself in die nis van die gemiddelde salaristrekker bevind met die fokus op 'n toepaslike finansiële beplanning vir die intrede van dié se dood. Daar word ondersoek ingestel na die basis waaruit dié vakdissipline ontstaan en ontwikkel het. Daar is gevind dat die metode van erfopvolging daardie basis uitmaak en ook 'n integrale deel vorm van enige boedelbeplanningwat onderneem word. Relevante beginsels en die metodes van erfopvolging soos dit in die Romeinse, Romeins- Hollandse en Engelse erfreg gegeld het, word ontleed. Met die historiese ontwikkeling in hierdie stelsels as agtergrond, word daar by die Suid-Afrikaanse erfreg aangesluit en die posisie volgens die Suid- Afrikaanse reg bepaal. Die teoretiese grondslag van die vakdissipline word ook vasgelê. Die verskillende rolspelers betrokke by die voorgestelde boedelbeplanningsproses word geïdentifiseer en die voorgestelde boedelbeplanningsprosesword beskryf. Die boedelberedderingsprosesword ook binne die konteks van die Engelse reg met dié proses binne die konteks van die Suid- Afrikaanse reg deur 'n regsvergelykende studie vergelyk. Hierdie ondersoek word ook beperk tot daardie aspekte van die beredderingsproses wat vir doeleindes van boedelbeplanning van belang is, juis in die lig van die invloed van die Engelsregtelike reëls op die Suid-Afrikaanse reg ten aansien van gemelde proses. Praktiese probleme wat tans tydens die beredderingsproses van bestorwe boedels deur trustmaatskappye ervaar word, word ook geïdentifiseer en ontleed. Hierdie probleme ondersteun ook die behoefte aan die identifisering van 'n betroubare en toepaslike boedelbeplanningsmodel. Die identifisering van 'n toepaslike boedelontledingsmodel word aangetoon as 'n onontbeerlike kontrolemeganisme van die voorgestelde boedelbeplanningsmodel. Hierdie ontledingsmodel word ook uitgebrei om probleemareas ten aansien van verskillende scenario's uit te wys met 'n bepaalde konvensionele gesinskonstruksie as die basis vir die ontledingsmodel. Beskikbare boedelbeplanningsinstrumente en -tegnieke word geïdentifiseer as hulpmiddels om die erflater se toepaslike boedelplan ingevolge die struktuur van die voorgestelde boedelbeplanningsmodel te fasiliteer. Testamentêre meganismes word van inter vivos meganismes onderskei en toepaslike wetgewing word ook bespreek. Na aanleiding van die resultate van hierdie navorsing word 'n betroubare en toepaslike boedelbeplanningsmodel geïdentifiseer. Die studie word afgesluit met 'n beoordeling en samevatting van die resultate van die navorsing met 'n spesifieke verwysing na die implementeringsfase van 'n boedelplan en die gereelde hersiening daarvan.

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