PSN – Garden Route – 3 March 2022 – Death and Taxes – What you need to know

What you will learn

By the end of this event members will:

• • Have connected with other members in the same region.
  • Have learned about marketing opportunities.
  • Be aware of national and regional government policy initiatives
  • Important communication during the whole process
  • The correct completion of the REV267 to SARS for Estate Duty

Description

The format as found in the REV267 form will be used as the basis for the calculation of Estate Duty. These values originate mainly from the liquidation and distribution account. The factors to be taken into consideration when determining the values in the liquidation and distribution account will be discussed to be able to critically evaluate the correctness of the Liquidation & Distribution Account.

Property and deemed property of the Estate will be discussed and includes property outside the RSA; limited interests in property; shares held by the deceased in companies not listed on an exchange; buy and sell agreement and the related domestic policy thereto; interests in retirement funds; and property that accrues to, or will be acquired by, the surviving spouse.

No recording will be made available after the event.

Information

Date: 3 March 2022
Time: 16:00 – 18:00

How to register

Select the Register Now button.
After successful registration access the information by selecting My Dashboard and then My Courses.
The event will be listed under the heading: PSN – Garden Route – 3 March 2022.

Price

This event is free for Saiba members

Content

Format for the calculation of estate duty
Property in L&D
Property not in L&D
Fiduciary, usufructuary or other like interest in property
Right to an annuity
Taxable policies of insurance
Benefit due and payable by any fund
Property donated
Property acquired under section 3 of the Matrimonial Property Act
1984, Property which has not already been accounted for
Liabilities disclosed in the L&D account
Married in community of property
Allowed Deductions Claimed
Net Value of Estate, Section 4A deduction
Estate Duty Payable
Interest on Estate Duty Payable

CPD

1 Point

How to obtain your CPD certificate:

1. Attend the event and obtain the code after the presentation.
2. Log into your SAIBA Academy profile and click on the event.
3. Within the Quiz section insert the code that will be provided after the presentation.
4. Contact cpd@saiba.co.za should you have any queries.

Requirements

There are no preconditions for this course.
Moderate level.

Presenter

Ettean Smit – PSN Leader Garden Route

SAIBA Academy Support

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Additional Material

By attending this webinar, you will be provided with:
Summarised slide presentation.
Reference documents and / or course material where available.
Access to a technical knowledge base.