Thesis (Ph. D.)--Open University. BLDSC no. DX86240.

Thesis (M. Sc.(Urb. Plan.))--University of Hong Kong, 1995. / Includes bibliographical references (leaf 216-221).

This study determines the impact of ESTA on estate planning. The researcher indicates the extent to which ESTA alters the traditional property concept and analyses the practical implications of ESTA on estate planning. It appears, from the research that the traditional property concept has developed to include rights in property which are inferior to traditional ownership. The land reform process creates new rights which are afforded constitutional protection. These new rights create tension between land owners' perception of what their ownership entails, and the reality. The writer attempts to indicate that estate planning may minimize the possible disadvantages of ESTA. / Thesis (LL.M. (Estate Law))--North-West University, Potchefstroom Campus, 2006.

No abstract available. / Thesis (M.Acc.)-University of Durban-Westville, 2002.

This study determines the impact of ESTA on estate planning. The researcher indicates the extent to which ESTA alters the traditional property concept and analyses the practical implications of ESTA on estate planning. It appears, from the research that the traditional property concept has developed to include rights in property which are inferior to traditional ownership. The land reform process creates new rights which are afforded constitutional protection. These new rights create tension between land owners' perception of what their ownership entails, and the reality. The writer attempts to indicate that estate planning may minimize the possible disadvantages of ESTA. / Thesis (LL.M. (Estate Law))--North-West University, Potchefstroom Campus, 2006.

Estate planning involves managing one’s assets during one’s lifetime and effectively disposing of those assets to intended beneficiaries after death, while also effectively discharging death taxes and other liabilities. Regardless of the many estate planning tools and mechanisms available to curb the effect of death taxes, estate consultants report that South Africans are still not carrying out estate planning. Therefore, the fundamental goal of this study was to determine what antecedents influence estate planning, in an attempt to gather pertinent information to motivate and promote estate planning in South Africa. The other area of interest for this study was to determine if there are relationships between these identified antecedents and estate planning, as well as between death taxes and estate planning in South Africa. The literature review clarifies the concepts of estate planning and death taxes, provides information on the tools available for appropriate estate planning and lists the antecedents that influence estate planning globally. This conceptual framework was used to guide the primary research process in which hypotheses were formulated to provide insight for the research study goals. Non-experimental, quantitative and inferential methods were employed for this study. Primary data was collected via a web-based questionnaire. The questionnaire tested perceptions of estate planning and the antecedents influencing estate planning in South Africa. Owing to the scientific nature of this study, the simple random sampling technique was employed. The SAS package (version 9.2) was used to analyse the data collected. The results of this study are discussed in detail, confirming the relationship between the antecedents and estate planning as well as the relationship between death taxes and estate planning in South Africa. The results of this study further reveal the positive and negative antecedents influencing estate planning in South Africa. In conclusion, the study achievement is presented and recommendations for future research are tendered. / Dissertation (MCom)--University of Pretoria, 2014. / am2014 / Taxation / unrestricted

Magister Legum - LLM / Our lives, work, and behaviour have been changed both positively and negatively by the digital presence that has grown tremendously over the last three decades, and with this exponential growth, we cannot predict where we will be, digitally-speaking, in the years to come. As it stands in South Africa and the majority of the world today, we find that the law is yet to catch up to the technological explosion, in particular to the concept of digital assets. Digital material that is produced and purchased form a big part of our daily lives as we continue to consume media online, use social media platforms, and invest in cryptocurrency. The question of whether South African law makes sufficient provision for the incorporation of digital assets and, in particular, cryptocurrency in inter vivos or testamentary trust is yet to be fully established.

Extension professionals are faced with the challenge of effectively communicating relevant information to an evolving audience with diverse interests. This study utilized mixed methodologies to highlight specific educational programming needs of nonindustrial private forest landowners (NIPFs) in Mississippi. Ten landowner focus groups were conducted during January 2012, followed one year later by the mailing of 3,000 survey questionnaires to Mississippi NIPFs owning 20 or more acres of uncultivated land. Findings indicated NIPFs are more likely to adopt new ideas if educational programming is tailored to their specific needs, indicating the need to group the audience by their interests. In particular, findings showed an increasing need for educational resources, particularly regarding succession management and estate planning. Eighty percent of respondents indicated passing land to heirs was an important or very important reason for land ownership. Results also emphasized the importance of employing new technology as a means for communicating more efficiently.

Estate planning is an important exercise aimed at increasing, preserving and protecting assets during a person's lifetime and providing for the disposition and continued utilisation of these assets after his death. The minimisation of estate duty, however, often dominates the motivation behind estate planning and many of the tools, structures and techniques used as part of the estate planning exercise are aimed at reducing or avoiding estate duty. One of these tools is the trust. In the 2010 Budget Review National Treasury suggested that taxes upon death should be reviewed. Such review may result in estate duty being abolished. Should this happen, the motivation behind many estate plans will dissipate and many estate plans that mainly focussed on estate duty will become ineffective. The question that comes to mind is whether trusts have a future as estate planning tools. Estate planning involves many different objectives and many of these objectives can be achieved through the use of trusts. Trusts have multiple benefits and only if a trust was set up solely to reduce or avoid estate duty, will such trust become superfluous. When looking at the use of trusts in countries that do not levy estate duty (such as Australia, Canada and New Zealand), it is clear that trusts remained useful and popular in these countries even after estate duty had been abolished. This is a strong indication that trusts have a future in South Africa and that the abolishment of estate duty will not affect the usefulness and popularity of trusts. / Thesis (M.Com. (South African and International Taxation))--North-West University, Potchefstroom Campus, 2012.

Estate planning is an important exercise aimed at increasing, preserving and protecting assets during a person's lifetime and providing for the disposition and continued utilisation of these assets after his death. The minimisation of estate duty, however, often dominates the motivation behind estate planning and many of the tools, structures and techniques used as part of the estate planning exercise are aimed at reducing or avoiding estate duty. One of these tools is the trust. In the 2010 Budget Review National Treasury suggested that taxes upon death should be reviewed. Such review may result in estate duty being abolished. Should this happen, the motivation behind many estate plans will dissipate and many estate plans that mainly focussed on estate duty will become ineffective. The question that comes to mind is whether trusts have a future as estate planning tools. Estate planning involves many different objectives and many of these objectives can be achieved through the use of trusts. Trusts have multiple benefits and only if a trust was set up solely to reduce or avoid estate duty, will such trust become superfluous. When looking at the use of trusts in countries that do not levy estate duty (such as Australia, Canada and New Zealand), it is clear that trusts remained useful and popular in these countries even after estate duty had been abolished. This is a strong indication that trusts have a future in South Africa and that the abolishment of estate duty will not affect the usefulness and popularity of trusts. / Thesis (M.Com. (South African and International Taxation))--North-West University, Potchefstroom Campus, 2012.