Deceased Estates Focus
The income tax considerations in respect of deceased estates, and the final tax return of the deceased are complex, and ensuring compliance is essential.
These webinars are designed to provide practical insights into the essential considerations and complexities. Gain expert insights into deceased estate income tax, the deemed capital gains tax event at the date of death, the final tax return of the deceased, applying for the post-death tax number and the submission of the returns of income post death and critical compliance considerations culminating in the issue by SARS of the Deceased Estate Compliance (DEC) letter.
Deceased Estates Focus: Income Tax Considerations
The correct application of the Income Tax Act is essential when dealing with the final return of the deceased and the estate. This webinar provides an overview of the key considerations and their implications with examples.
Date:
24 June 2026
Time:
10:00 – 11:00
Platform:
Zoom
Cost:
R220.00
CPD Points:
1.0
Key Topics
-
The final income tax calculation and tax return of the deceased, including:
- Section 9HA, disposal by deceased person (income and capital gains)
- Amounts deemed to accrue to the deceased immediately prior to death
- Taxation of the deceased estate in terms of section 25 of the Income Tax Act
- Estate Income tax compliance and completion
- Complexities, including the valuation of business interests
- Q&A
Deceased Estates Focus: Case Studies
Dealing with the complexities of the taxation of a deceased estate requires a clear understanding of the legislation and its application. This case-study based webinar uses practical scenarios to approach these complexities.
Date:
01 July 2026
Time:
10:00 – 11:00
Platform:
Zoom
Cost:
R220.00
CPD Points:
1.0
Key Topics
-
An estate with a re-distribution and how to manage it from start to finish, including:
- local and foreign capital gains
- trust awards / and loan accounts, especially where moneys have been loaned to the beneficiary to apply for his/her AIT
- non-resident beneficiaries and non-resident trusts
Deceased Estates Focus: Case Studies
Dealing with the complexities of the taxation of a deceased estate requires a clear understanding of the legislation and its application. This case- study based webinar uses practical scenarios to approach these complexities.
Date:
08 July 2026
Time:
10:00 – 11:00
Platform:
Zoom
Cost:
R220.00
CPD Points:
1.0
Key Topics
- An estate with roll over from to a spouse and distributions to children (minor and major children)
- Creating a Special Trust B for minor beneficiaries
- Capital Gains
- Pensions, retirement and living annuities
- Share Options
- Group life cover
Who Should Join?
Tax practitioners and advisors assisting with estate duty compliance and planning
Accountants and auditors handling deceased estates and valuations
Fiduciary specialists and executors responsible for administering estates
Attorneys and legal advisors involved in wills, succession, and estate planning
Financial planners and wealth managers guiding clients on intergenerational wealth transfer
Meet The Speakers
Catherine Fourie
Head of CPD Consortium CA(SA) and Chartered Tax Advisor
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Catherine Fourie CA(SA), MCom (Taxation) is the Head of CPD Consortium and, until early 2024, served as a lecturer in the BCom Accounting program at Nelson Mandela Metropolitan University (NMU) for 15 years. As an experienced lecturer, Catherine combines her extensive academic background with practical expertise in accounting and finance. Her comprehensive understanding of both theoretical and practical aspects of the field enhances her approach to professional development.
Cheryl Howard
Chartered Accountant
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Cheryl Howard is a Chartered Accountant with extensive expertise in estate planning, tax, and fiduciary services. Estate planning has become her core professional focus, where she brings decades of experience in guiding high net-worth families through complex legal, tax, and succession matters with clarity and care. Cheryl began her career at Deloitte before moving to Kessel Feinstein (now SNG Grant Thornton), specialising in Private Client Tax. In 1994, she joined BoE Private Bank, managing the Johannesburg office’s Private Client, Deceased Estates, and Fiduciary businesses.
By 2000, she had established her own multi-family office practice, dedicated to comprehensive tax, estate planning, and fiduciary solutions, while also overseeing venture capital and private equity investments on behalf of her clients. After selling her business in 2018 to an international fiduciary company, Cheryl led their South African office until 2020. Following a brief sabbatical, she re-established her independent practice, returning with a renewed focus on estate planning as the cornerstone of her professional work.
She has served the profession as a past Board member of the Fiduciary Institute of Southern Africa (FISA) and the Society of Tax and Estate Practitioners (STEP), and has contributed to SARS and Treasury projects. Cheryl frequently presents and publishes on estate and financial planning.
She has also appeared on TV and radio, sharing practical insights with a wider audience. Alongside her estate planning practice, Cheryl founded Four and Twenty (Pty) Ltd – an Accounting and Tax Compliance Practice, ensuring her clients have access to fully compliant tax and accounting support. She also continues to contribute to fiduciary training, venture capital and private equity initiatives, and philanthropic projects.
Through her work, Cheryl remains committed to helping families protect and preserve their legacies, while providing trusted guidance in all aspects of estate planning.
