Allocating death benefits, and determining appropriate methods of payment. Once the board of trustees has determined the beneficiaries and is satisfied that its proposed allocation is […]
Unlike “conventional trusts” that are taxed at a flat tax rate, a special trust is taxed on the same sliding scale applicable to natural persons. The […]
With all the beginning-of-year struggles and excitement, there is something to keep in mind – your New Year’s resolutions. It is never too late to become […]
The South Africa common law presumption of collation (collatio bonorum) is alive and well. This presumption is rooted in the belief that a testator intended that […]
