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iEstate — The Operating System for Deceased Estate Administration

Every L&D Account, every Section 35 advert, every JM form — Act-cited, Master-queue-ready, and audit-trailed end-to-end. This page is the actual JSON output of the iEstate backend, formatted as HTML. The estate is fictional but the structure, citations, and calculations are the real machine output.

Example estate · Anil Naidoo

00891/2026 Master's office: DBN Testate · Wills Act 7/1953 Full Letters of Executorship
Gross value (in estate)
R 47 160 000.00
Track
Full Letters
aoea_s_18_3
Estate duty
R 3 581 106.00
eda_s_2_1A
Executor's commission
R 1 913 370.00
aoea_s_51 + Reg 8
CGT incl. in income
R 17 944 000.00
ita_s_9HA

Module A — Reporting Pack

Single-click assembly of the four forms the executor lodges with the Master's office under s 7, plus the per-Master-office checklist and cover letter. Each form is cited back to the Act section that authorises it.

Death Notice aoea_s_7

FORM J294
DEATH NOTICE
(SECTION 7 — ADMINISTRATION OF ESTATES ACT, 66 OF 1965)

To the Master of the High Court, DBN

────────────────────────────────────────────────────────────────────────
1. DECEASED
   Full names:        ANIL NAIDOO
   Identity number:   5511085432086
   Date of death:     2026-01-08
   Place of death:    Umhlanga
   Ordinary residence (last 12 months): 8 Ridgeview Crescent, Umhlanga Rocks
   Marital regime:    Out of community of property, with accrual

2. WILL
   Testate:           YES
   Date of Will:      2022-06-30
   Executor named:    Phatshoane Henney Fiduciary Services

3. SURVIVING SPOUSE(S)
   - Priya Naidoo

4. CHILDREN OF THE DECEASED
   - Rohan Naidoo
   - Anika Naidoo

5. PERSON BRINGING THE ESTATE FORWARD (proposed executor)
   Full names:        Phatshoane Henney Fiduciary Services (Pty) Ltd
   Identity number:   [not provided]
   Address:           Suite 12, Aurum, Ridgeside Office Park, Umhlanga
   Capacity:          Nominated executor in the Will

────────────────────────────────────────────────────────────────────────
DECLARATION

I hereby give notice of the death of the above-named deceased, the
particulars of which have been furnished by me to the best of my
knowledge and belief.

Signed at __________________________ on ____ / ____ / __________

Signature: __________________________________________

Before me, _________________________ (Commissioner of Oaths)

Acceptance of Trust as Executor aoea_s_13

FORM J190
ACCEPTANCE OF TRUST AS EXECUTOR
(ADMINISTRATION OF ESTATES ACT, 66 OF 1965)

To the Master of the High Court, DBN

────────────────────────────────────────────────────────────────────────
Estate of the late:    Anil Naidoo
ID number:             5511085432086
Date of death:         2026-01-08
Master's reference:    00891/2026

────────────────────────────────────────────────────────────────────────
I, the undersigned,

   Full names:    Phatshoane Henney Fiduciary Services (Pty) Ltd
   ID number:     [not provided]
   Address:       Suite 12, Aurum, Ridgeside Office Park, Umhlanga
   Capacity:      Nominated executor in the Will

do hereby accept the trust of executor in the above estate and
undertake to administer the estate to the best of my ability and
according to law, and to comply with all lawful requirements
of the Master of the High Court.

I am not disqualified from being appointed as executor under
section 54 of the Act and I am over the age of 18 years.

Signed at __________________________ on ____ / ____ / __________

Signature: __________________________________________

Before me, _________________________ (Commissioner of Oaths)

Inventory (initial, s 26) aoea_s_26

FORM J243
INVENTORY OF ASSETS OF DECEASED ESTATE
(SECTION 26 — ADMINISTRATION OF ESTATES ACT, 66 OF 1965)

Estate of:           Anil Naidoo
ID number:           5511085432086
Date of death:       2026-01-08
Master's reference:  00891/2026
Master's office:     DBN

────────────────────────────────────────────────────────────────────────
#   KIND              DESCRIPTION                         VALUATION     
────────────────────────────────────────────────────────────────────────
1   immovable         Umhlanga residence                  R 14 500 000.0
    └ identifier: ERF 2887 Umhlanga Rocks
    └ valuation: sworn_valuation 
2   immovable         Salt Rock holiday home              R 6 200 000.00
    └ identifier: ERF 119 Salt Rock
    └ valuation: sworn_valuation 
3   listed_security   JSE-listed portfolio (PSG Wealth)   R 18 600 000.0
    └ identifier: PSG-PORT-44811
    └ valuation: broker_statement 
4   bank              Standard Bank Private Banking       R 1 280 000.00
    └ identifier: 0210****8810
    └ valuation: bank_confirmation   ⚠ requires sworn or substantiated valuation (s 26)
5   investment        Naidoo Family Trust loan account    R 4 400 000.00
    └ valuation: sworn_valuation 
6   vehicle           Range Rover Autobiography (2024)    R 2 180 000.00
    └ identifier: ND 55 EE
    └ valuation: self   ⚠ requires sworn or substantiated valuation (s 26)

────────────────────────────────────────────────────────────────────────
ASSETS LISTED FOR COMPLETENESS (NOT IN THE ESTATE):
    - UK residential property (London) — R 9 800 000.00 — Foreign jurisdiction — ancillary administration

────────────────────────────────────────────────────────────────────────
GROSS VALUE OF ASSETS IN ESTATE: R 47 160 000.00

I declare that the above is a true inventory of the assets of the
deceased to the best of my knowledge and belief.

Signature: __________________________________________
Date: ____ / ____ / __________

Sworn before me, _________________________ (Commissioner of Oaths)

Undertaking and Bond of Security aoea_s_23

FORM J262
UNDERTAKING AND BOND OF SECURITY
(SECTION 23 — ADMINISTRATION OF ESTATES ACT, 66 OF 1965)

To the Master of the High Court, DBN

────────────────────────────────────────────────────────────────────────
Estate of the late:    Anil Naidoo
ID number:             5511085432086
Date of death:         2026-01-08
Master's reference:    00891/2026
Gross value of estate: R 47 160 000.00

────────────────────────────────────────────────────────────────────────
SECURITY DISPENSED WITH

Will dispenses with security (s 23 read with the Will).

Signed by: Phatshoane Henney Fiduciary Services (Pty) Ltd

Signed at __________________________ on ____ / ____ / __________

Signature: __________________________________________

Before me, _________________________ (Commissioner of Oaths)

Master's office checklist — DBN (45% complete)

DoneItemCitation
… Original or certified copy of the death certificate (DHA-1680) aoea_s_7
✓ Certified copy of deceased's ID aoea_s_7
… Certified copy of nominated executor's ID aoea_s_13
… Original Will, if testate, or sworn statement that no Will exists wills_s_2
✓ Marriage certificate / proof of marital regime aoea_s_7
… J294 Death Notice — completed and sworn aoea_s_7
✓ J243 Inventory of estate assets aoea_s_26
… J190 Acceptance of Trust as Executor — signed aoea_s_13
✓ Bond waiver basis recorded (J262)
Will dispenses with security (s 23 read with the Will).
 aoea_s_23
✓ Letters of EXECUTORSHIP track — gross R 47 160 000.00 > R 250 000
Full s 29 advert + L&D Account + s 35 inspection required.
 aoea_s_13
… DBN e-form (deceased estate checklist) aoea_s_4

Module D — Liquidation & Distribution Account

J187 in the Reg 5 prescribed form. Assets / Claims / Recapitulation / Distribution / Income / Estate Duty / Commission / CGT / Executor's Certificate — every line cited back to the rule that authorises it. 

FORM J187 — LIQUIDATION AND DISTRIBUTION ACCOUNT
(SECTION 35 — ADMINISTRATION OF ESTATES ACT, 66 OF 1965)
(IN THE FORM PRESCRIBED BY REGULATION 5)

Estate of:           Anil Naidoo
ID number:           5511085432086
Date of death:       2026-01-08
Master's reference:  00891/2026
Master's office:     DBN
Track:               Testate (Will dated 2022-06-30)

────────────────────────────────────────────────────────────────────────
1. ASSETS  (s 26 — Administration of Estates Act, 66 of 1965)
────────────────────────────────────────────────────────────────────────
  1. Umhlanga residence (ERF 2887 Umhlanga Rocks)
     Kind: immovable    Value: R 14 500 000.00    Source: sworn_valuation
  2. Salt Rock holiday home (ERF 119 Salt Rock)
     Kind: immovable    Value: R 6 200 000.00    Source: sworn_valuation
  3. JSE-listed portfolio (PSG Wealth) (PSG-PORT-44811)
     Kind: listed_security    Value: R 18 600 000.00    Source: broker_statement
  4. Standard Bank Private Banking (0210****8810)
     Kind: bank    Value: R 1 280 000.00    Source: bank_confirmation
  5. Naidoo Family Trust loan account
     Kind: investment    Value: R 4 400 000.00    Source: sworn_valuation
  6. Range Rover Autobiography (2024) (ND 55 EE)
     Kind: vehicle    Value: R 2 180 000.00    Source: self
········································································
     TOTAL ASSETS:                                R 47 160 000.00

────────────────────────────────────────────────────────────────────────
2. CLAIMS AGAINST THE ESTATE  (s 29 — creditor call)
────────────────────────────────────────────────────────────────────────
  Pre-existing liabilities at date of death:
    - SARS — provisional 2026: R 412 000.00  [preferent]
    - Netcare Umhlanga Hospital: R 86 200.00
    - Hindu Society Cremation Trust: R 24 000.00  [preferent]
········································································
     TOTAL CLAIMS AGAINST:                        R 522 200.00

────────────────────────────────────────────────────────────────────────
3. RECAPITULATION STATEMENT
────────────────────────────────────────────────────────────────────────
  Total assets:                                  R 47 160 000.00
  Less: Total claims against the estate:        -R 522 200.00
  Less: Executor's commission (incl. VAT):      -R 1 913 370.00
  Less: Estate duty (s 2(1A)):                  -R 3 581 106.00
········································································
  Balance for distribution:                      R 41 143 324.00

────────────────────────────────────────────────────────────────────────
4. DISTRIBUTION ACCOUNT  (Wills Act 7 of 1953)
────────────────────────────────────────────────────────────────────────
  1. Priya Naidoo
     Basis: will_clause
     Award: R 20 571 662.00
     Citation: wills_s_2
     Will: Will clause 4.1 (50.00 % of residue R 41 143 324.00).
  2. Rohan Naidoo
     Basis: will_clause
     Award: R 10 285 831.00
     Citation: wills_s_2
     Will: Will clause 4.2(a) (25.00 % of residue R 41 143 324.00).
  3. Anika Naidoo
     Basis: will_clause
     Award: R 10 285 831.00
     Citation: wills_s_2
     Will: Will clause 4.2(b) (25.00 % of residue R 41 143 324.00).

────────────────────────────────────────────────────────────────────────
5. INCOME AND EXPENDITURE ACCOUNT
────────────────────────────────────────────────────────────────────────
  Post-death income collected:                   R 220 000.00
  Income fee @ 6 % (Reg 8):                      R 13 200.00

────────────────────────────────────────────────────────────────────────
6. ESTATE DUTY ADDENDUM  (Estate Duty Act 45 of 1955)
────────────────────────────────────────────────────────────────────────
  Gross estate value:                            R 47 160 000.00
  Less: total deductions (s 4 + s 4(q) + costs): -R 25 754 470.00
  Net value:                                     R 21 405 530.00
  Less: s 4A abatement:                         -R 3 500 000.00
  Dutiable amount:                               R 17 905 530.00
  Estate duty (s 2(1A) — 20 % / 25 %):           R 3 581 106.00
    · R 23 318 900.00 bequeathed to surviving spouse — deductible under s 4(q).

────────────────────────────────────────────────────────────────────────
7. EXECUTOR'S COMMISSION  (s 51 + Reg 8)
────────────────────────────────────────────────────────────────────────
  Gross assets in estate:                        R 47 160 000.00
  Less: excluded assets:                        -R 9 800 000.00
  Capital commission @ 3.50 %:                  R 1 650 600.00
  Income commission @ 6 %:                       R 13 200.00
  Subtotal:                                      R 1 663 800.00
  VAT @ 15 %:                                    R 249 570.00
  TOTAL EXECUTOR'S COMMISSION:                   R 1 913 370.00
    · R 9 800 000.00 of asset value excluded from the commission base (out-of-estate: s 37C retirement funds, beneficiary-nominated policies, trust assets, s 4(q) spousal where Will-directed).

────────────────────────────────────────────────────────────────────────
8. CGT ADDENDUM  (Income Tax Act 58 of 1962, s 9HA)
────────────────────────────────────────────────────────────────────────
  Aggregate capital gain (post primary-residence exclusions): R 45 160 000.00
  Less: year-of-death annual exclusion:                       -R 300 000.00
  Net capital gain:                                            R 44 860 000.00
  Included in taxable income (40 % inclusion):                 R 17 944 000.00
    · Year-of-death annual exclusion R 300 000 applies (deceased), uplifted from the standard R 40 000 annual exclusion.
    · Net capital gain × 40 % inclusion rate is added to taxable income — actual tax payable is computed on the estate's ITR12.

────────────────────────────────────────────────────────────────────────
9. EXECUTOR'S CERTIFICATE
────────────────────────────────────────────────────────────────────────
  I certify that this Liquidation and Distribution Account is a
  true and correct account of the assets, liabilities and
  distribution of the above estate, and that all amounts shown
  are supported by source artefacts indexed on the per-estate
  audit trail (Module J).

  Signed at __________________________ on ____ / ____ / __________

  Signature: __________________________________________

  Before me, _________________________ (Commissioner of Oaths)

Reviewer's Guide — Module J's defensibility moat

Every block below maps to one Reg 5 section of the L&D. The Master's examiner reads this instead of re-deriving every figure — what currently takes a week of query-letter back-and-forth compresses to a 20-minute review. (This is the iCost “Reviewer's Guide” pattern transposed to estates.)

1. Assets — s 26 Inventory aoea_s_26

6 assets in estate, gross R 47 160 000.00.
Umhlanga residence R 14 500 000.00 immovable — sworn_valuation · primary residence
Salt Rock holiday home R 6 200 000.00 immovable — sworn_valuation
JSE-listed portfolio (PSG Wealth) R 18 600 000.00 listed_security — broker_statement
Standard Bank Private Banking R 1 280 000.00 bank — bank_confirmation
Naidoo Family Trust loan account R 4 400 000.00 investment — sworn_valuation
Range Rover Autobiography (2024) R 2 180 000.00 vehicle — self

2. Claims against the estate — s 29 aoea_s_29

R 522 200.00 total against (incl. 3 liability + 0 admitted s 29 claims).
tax · SARS — provisional 2026 R 412 000.00 preferent
medical · Netcare Umhlanga Hospital R 86 200.00 concurrent
funeral · Hindu Society Cremation Trust R 24 000.00 preferent

3. Recapitulation — Reg 5(c) aoea_reg_5

Balance for distribution: R 46 637 800.00.
Gross assets R 47 160 000.00
Less claims against -R 522 200.00
Balance R 46 637 800.00

4. Distribution Account wills_s_2

3 beneficiaries, net residue R 41 143 324.00 after duty and commission.
Priya Naidoo R 20 571 662.00 Will: Will clause 4.1 (50.00 % of residue R 41 143 324.00).
Rohan Naidoo R 10 285 831.00 Will: Will clause 4.2(a) (25.00 % of residue R 41 143 324.00).
Anika Naidoo R 10 285 831.00 Will: Will clause 4.2(b) (25.00 % of residue R 41 143 324.00).

5. Estate Duty — Estate Duty Act 45/1955 eda_s_2_1A

Estate duty R 3 581 106.00 on dutiable amount R 17 905 530.00.
Gross estate value R 47 160 000.00
Total deductions -R 25 754 470.00
Net value R 21 405 530.00
s 4A abatement -R 3 500 000.00
Dutiable amount R 17 905 530.00
Duty payable R 3 581 106.00

6. Executor's Commission — s 51 + Reg 8 aoea_s_51

R 1 913 370.00 total (capital + income + VAT).
Capital base R 47 160 000.00
Capital @ 3.50 % R 1 650 600.00
Income @ 6 % R 13 200.00
VAT @ 15 % R 249 570.00
TOTAL R 1 913 370.00

7. CGT — s 9HA ITA ita_s_9HA

Net capital gain R 44 860 000.00; R 17 944 000.00 added to estate taxable income (40 % inclusion).
Umhlanga residence R 12 500 000.00 Primary residence — R 2 000 000.00 excluded under Eighth Schedule par 45.
Salt Rock holiday home R 6 200 000.00 Deemed disposal at market value at date of death.
JSE-listed portfolio (PSG Wealth) R 18 600 000.00 Deemed disposal at market value at date of death.
Standard Bank Private Banking R 1 280 000.00 Deemed disposal at market value at date of death.
Naidoo Family Trust loan account R 4 400 000.00 Deemed disposal at market value at date of death.
Range Rover Autobiography (2024) R 2 180 000.00 Deemed disposal at market value at date of death.

Section 29 & Section 35 advertisements

The s 29 (creditor call) and s 35 (L&D inspection) advertisements must appear in the Government Gazette AND a local newspaper on the same day. iEstate enforces the same-day rule and surfaces both wordings side-by-side.

Section 29 — Notice to creditors aoea_s_29 · 30-day claim window

Government Gazette and local newspaper MUST appear on the same publication date.
Government Gazette
NOTICE TO CREDITORS IN DECEASED ESTATES
(Section 29 of the Administration of Estates Act, No. 66 of 1965)
All persons having claims against the estate of the late
ANIL NAIDOO
Identity Number: 5511085432086
who died on 2026-01-08, of Umhlanga,
are hereby called upon to lodge their claims with the executor
within a period of 30 days from the date of publication of
this notice.
Master's reference:  00891/2026
Master's Office:     DBN
Executor: Phatshoane Henney Fiduciary Services (Pty) Ltd, Suite 12, Aurum, Ridgeside Office Park, Umhlanga

(For publication in the Government Gazette.)
Local newspaper (Umhlanga)
NOTICE TO CREDITORS IN DECEASED ESTATES
(Section 29 of the Administration of Estates Act, No. 66 of 1965)
All persons having claims against the estate of the late
ANIL NAIDOO
Identity Number: 5511085432086
who died on 2026-01-08, of Umhlanga,
are hereby called upon to lodge their claims with the executor
within a period of 30 days from the date of publication of
this notice.
Master's reference:  00891/2026
Master's Office:     DBN
Executor: Phatshoane Henney Fiduciary Services (Pty) Ltd, Suite 12, Aurum, Ridgeside Office Park, Umhlanga

(For publication in a newspaper circulating in the district
of Umhlanga, on the SAME DAY as the Government Gazette notice.)

Section 35(5) — L&D inspection notice aoea_s_35_5 · 21-day inspection window

Government Gazette and local newspaper MUST appear on the same publication date.
Government Gazette
NOTICE OF LIQUIDATION AND DISTRIBUTION ACCOUNT
(Section 35(5) of the Administration of Estates Act, No. 66 of 1965)
Notice is hereby given that the First Liquidation and
Distribution Account in the estate of the late
ANIL NAIDOO
Identity Number: 5511085432086
who died on 2026-01-08, of Umhlanga,
will lie open for inspection at the offices of the Master of the
High Court, DBN, and at the Magistrate's Court for the district of Umhlanga, for a period of
21 (twenty-one) days from the date of publication of this
notice, during which period any person having an interest in the
estate may lodge an objection with the Master.
Master's reference:  00891/2026

(For publication in the Government Gazette.)
Local newspaper (Umhlanga)
NOTICE OF LIQUIDATION AND DISTRIBUTION ACCOUNT
(Section 35(5) of the Administration of Estates Act, No. 66 of 1965)
Notice is hereby given that the First Liquidation and
Distribution Account in the estate of the late
ANIL NAIDOO
Identity Number: 5511085432086
who died on 2026-01-08, of Umhlanga,
will lie open for inspection at the offices of the Master of the
High Court, DBN, and at the Magistrate's Court for the district of Umhlanga, for a period of
21 (twenty-one) days from the date of publication of this
notice, during which period any person having an interest in the
estate may lodge an objection with the Master.
Master's reference:  00891/2026

(For publication in a newspaper circulating in the district of
Umhlanga, on the SAME DAY as the Government Gazette notice.)

Module J — Audit trail

Every mutation. Every form build. Every L&D run. Each entry tagged with the Act citation that authorised it. Below is the full audit log for this estate, in reverse chronological order.

Timestamp
Action
Note
Citation
2026-05-19 07:51:41
advert.create
s 35(5) L&D inspection advert drafted (21-day inspection window).
aoea_s_35_5
2026-05-19 07:51:41
advert.create
s 29 creditor-call advert drafted (30-day window).
aoea_s_29
2026-05-19 07:51:41
ld_account.build
L&D Account v1 built per Reg 5 prescribed form.
aoea_s_35
2026-05-19 07:51:41
reporting_pack.build
Reporting pack assembled.
aoea_s_7
2026-05-19 07:51:41
beneficiary.create
isa_s_1
2026-05-19 07:51:41
beneficiary.create
isa_s_1
2026-05-19 07:51:41
beneficiary.create
isa_s_1
2026-05-19 07:51:41
liability.create
aoea_s_29
2026-05-19 07:51:41
liability.create
aoea_s_29
2026-05-19 07:51:41
liability.create
aoea_s_29
2026-05-19 07:51:41
asset.create
aoea_s_26
2026-05-19 07:51:41
asset.create
aoea_s_26
2026-05-19 07:51:40
asset.create
aoea_s_26
2026-05-19 07:51:40
asset.create
aoea_s_26
2026-05-19 07:51:40
asset.create
aoea_s_26
2026-05-19 07:51:40
asset.create
aoea_s_26
2026-05-19 07:51:40
asset.create
aoea_s_26
2026-05-19 07:51:40
executor.create
aoea_s_13
2026-05-19 07:51:40
estate.create
Estate reported to the Master under s 7 of the Administration of Estates Act.
aoea_s_7

Run the full interactive UI locally

This page is a static render of the iEstate output. The full React UI (estate list, asset/beneficiary CRUD, click-through form builders, live L&D rebuilds) is on the PR. Two terminals to run it: 

# clone & switch to the branch
git fetch origin claude/build-mvp-IoyZz
git checkout claude/build-mvp-IoyZz

# terminal 1 — backend on 127.0.0.1:4321
npm ci && npm run dev

# terminal 2 — frontend on http://localhost:5173
cd web && npm ci && npm run dev

# then open http://localhost:5173 and click "Estates (iEstate)" in the header.

What ships in the MVP

Calc engines (pure functions, fully tested — 943 backend tests passing)