Estate planning is the arrangement and management of an estate owner’s estate to the effect that the estate owner and his beneficiaries can enjoy maximum benefit from his worldly possessions during his lifetime and after his death. Unfortunately, for estate owners and their beneficiaries, a deceased estate has to pay an executor’s fee, estate duty and capital gains tax on the demise of the estate owner, which means the amount the estate owner intended his heirs to receive, might be substantially decreased. For decades trusts have been used for estate planning purposes. The decision of the estate owner to utilise a trust for estate planning purposes involves the disposal of growth assets from the estate owner’s estate to the trust. This ensures that the value of a growth asset is pegged in the estate owner’s estate and the asset continues to grow in the trust. The asset is disposed of by way of a loan account in favour of the estate owner and the parties agree that the outstanding amount is payable on demand. In his will, the estate owner then bequeaths the outstanding amount back to the trust. However, Paragraph 12(5) of the Eighth Schedule to the Income Tax Act 58 of 1962 stated that capital gains tax will be levied in cases where a debt is reduced or discharged by a creditor for no consideration or for an amount which is less than the outstanding amount. In ABC Family Trust ITC 1793 the estate owner transfer assets to the trust on a loan account and in her will, bequeathed the exact outstanding amount back to the trust. It was argued on behalf of the trust that the bequest constituted a set-off and not a discharge of the debt. However, the court stated that the set-off took place because of the “operation of law” which is specifically included in the definition of a “disposal” for capital gains tax purposes. The court applied Paragraph 12(5) and found that the trust is liable to pay capital gains tax on the full outstanding amount. In XXX Trust ITC 1835 the estate owner also transferred asset to a trust, but in her will she bequeathed the residue of her estate, and not the exact outstanding amount, to the trust. In this case the court placed emphasise on the intention of the estate owner and not on the possible application of Paragraph 12(5). The court found that it was not the intention of the estate owner to discharge or reduce the debt for no consideration. Subsequently, it was found that the trust is not liable for capital gains tax. Since these two cases Paragraph 12(5) has been deleted and Paragraph 12A inserted in the Eight Schedule to the Income Tax Act 58 of 1962. The focus of this mini-dissertation is to determine which estate planning tools were available to estate owners to prevent a capital gains liability under Paragraph 12(5). The capital gains tax effect that Paragraph 12A might have on estate planning is also discussed. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2014

Certains territoires caractérisés par une concentration et une intensification de l’agriculture se trouvent aujourd’hui devant des défis environnementaux et sociaux, notamment en ce qui a trait à la qualité des cadres de vie. À cet effet, une panoplie de mesures agroenvironnementales et de cohabitation (lois, programmes, etc.) sont aujourd’hui à la disposition des professionnels de l’aménagement au Québec. Cette recherche s’interroge sur le potentiel de ces outils à réintroduire le caractère multifonctionnel des territoires, c'est-àdire à assurer la prise en compte simultanée de plusieurs fonctions. Pour ce faire, la mise en oeuvre hypothétique de scénarios d’aménagement multifonctionnel issus d’une recherche antérieure est utilisée comme test. La première étape identifie et analyse les outils favorisant la multifonctionnalité des territoires agricoles et formule des hypothèses quant aux blocages qui pourraient limiter la mise en oeuvre des scénarios multifonctionnels. La deuxième étape teste ces hypothèses en faisant intervenir des groupes de discussion rassemblant divers professionnels de l’aménagement à l’échelle supra locale (municipalité régionale de comté). Les résultats témoignent du potentiel des projets d’aménagement conçus à l’échelle du territoire, notamment ceux visant des regroupements de producteurs. Toutefois, l’étude montre que les blocages ne tiennent pas seulement aux caractéristiques des outils en place, mais aussi à la réticence des professionnels à prendre en compte la notion de cadre de vie en zone d’intensification agricole. Quant à l’utilité pour le monde de la pratique de scénarios d’aménagement multifonctionnel issus d’une recherche universitaire, elle s’en trouverait grandement accrue dans un contexte où les professionnels de l’aménagement participeraient à leur construction. / Territories of intensive agriculture present environmental and social concerns which challenge their ability to provide a living space quality. To address this issue, a range of agri-environment schemes and planning measures (laws, programs, etc.) are used by planning and development professionals in Quebec. This research evaluates the potential of these tools to simultaneously address the different functions of territories, hence promoting their multifunctional character. To this end, hypothetic implementation of multifunctional scenarios resulting from anterior research has been used as a test. The first step of the present research analysed these tools and formulated several hypotheses concerning elements impeding scenarios’ implementation. The second step compared these hypotheses to the opinions and practices of planning and development professionals who participated in focus groups at the supra-local scale (regional county municipality). Results show the potential of landscape planning projects conceived at the territory scale, particularly those projects which bring together agricultural producers. However, focus groups reveal that factors impeding the scenarios’ implementation not only include the characteristics of the tools used, but also the reticence of professionals to consider territorial functions pertaining to the quality of living space as a relevant issue of their responsibility in industrial agriculture zones. Also, it seems that multifunctional scenarios resulting from academic research would be significantly more useful if professionals participated in their creation.

Certains territoires caractérisés par une concentration et une intensification de l’agriculture se trouvent aujourd’hui devant des défis environnementaux et sociaux, notamment en ce qui a trait à la qualité des cadres de vie. À cet effet, une panoplie de mesures agroenvironnementales et de cohabitation (lois, programmes, etc.) sont aujourd’hui à la disposition des professionnels de l’aménagement au Québec. Cette recherche s’interroge sur le potentiel de ces outils à réintroduire le caractère multifonctionnel des territoires, c'est-àdire à assurer la prise en compte simultanée de plusieurs fonctions. Pour ce faire, la mise en oeuvre hypothétique de scénarios d’aménagement multifonctionnel issus d’une recherche antérieure est utilisée comme test. La première étape identifie et analyse les outils favorisant la multifonctionnalité des territoires agricoles et formule des hypothèses quant aux blocages qui pourraient limiter la mise en oeuvre des scénarios multifonctionnels. La deuxième étape teste ces hypothèses en faisant intervenir des groupes de discussion rassemblant divers professionnels de l’aménagement à l’échelle supra locale (municipalité régionale de comté). Les résultats témoignent du potentiel des projets d’aménagement conçus à l’échelle du territoire, notamment ceux visant des regroupements de producteurs. Toutefois, l’étude montre que les blocages ne tiennent pas seulement aux caractéristiques des outils en place, mais aussi à la réticence des professionnels à prendre en compte la notion de cadre de vie en zone d’intensification agricole. Quant à l’utilité pour le monde de la pratique de scénarios d’aménagement multifonctionnel issus d’une recherche universitaire, elle s’en trouverait grandement accrue dans un contexte où les professionnels de l’aménagement participeraient à leur construction. / Territories of intensive agriculture present environmental and social concerns which challenge their ability to provide a living space quality. To address this issue, a range of agri-environment schemes and planning measures (laws, programs, etc.) are used by planning and development professionals in Quebec. This research evaluates the potential of these tools to simultaneously address the different functions of territories, hence promoting their multifunctional character. To this end, hypothetic implementation of multifunctional scenarios resulting from anterior research has been used as a test. The first step of the present research analysed these tools and formulated several hypotheses concerning elements impeding scenarios’ implementation. The second step compared these hypotheses to the opinions and practices of planning and development professionals who participated in focus groups at the supra-local scale (regional county municipality). Results show the potential of landscape planning projects conceived at the territory scale, particularly those projects which bring together agricultural producers. However, focus groups reveal that factors impeding the scenarios’ implementation not only include the characteristics of the tools used, but also the reticence of professionals to consider territorial functions pertaining to the quality of living space as a relevant issue of their responsibility in industrial agriculture zones. Also, it seems that multifunctional scenarios resulting from academic research would be significantly more useful if professionals participated in their creation.

Estate planning is the arrangement and management of an estate owner’s estate to the effect that the estate owner and his beneficiaries can enjoy maximum benefit from his worldly possessions during his lifetime and after his death. Unfortunately, for estate owners and their beneficiaries, a deceased estate has to pay an executor’s fee, estate duty and capital gains tax on the demise of the estate owner, which means the amount the estate owner intended his heirs to receive, might be substantially decreased. For decades trusts have been used for estate planning purposes. The decision of the estate owner to utilise a trust for estate planning purposes involves the disposal of growth assets from the estate owner’s estate to the trust. This ensures that the value of a growth asset is pegged in the estate owner’s estate and the asset continues to grow in the trust. The asset is disposed of by way of a loan account in favour of the estate owner and the parties agree that the outstanding amount is payable on demand. In his will, the estate owner then bequeaths the outstanding amount back to the trust. However, Paragraph 12(5) of the Eighth Schedule to the Income Tax Act 58 of 1962 stated that capital gains tax will be levied in cases where a debt is reduced or discharged by a creditor for no consideration or for an amount which is less than the outstanding amount. In ABC Family Trust ITC 1793 the estate owner transfer assets to the trust on a loan account and in her will, bequeathed the exact outstanding amount back to the trust. It was argued on behalf of the trust that the bequest constituted a set-off and not a discharge of the debt. However, the court stated that the set-off took place because of the “operation of law” which is specifically included in the definition of a “disposal” for capital gains tax purposes. The court applied Paragraph 12(5) and found that the trust is liable to pay capital gains tax on the full outstanding amount. In XXX Trust ITC 1835 the estate owner also transferred asset to a trust, but in her will she bequeathed the residue of her estate, and not the exact outstanding amount, to the trust. In this case the court placed emphasise on the intention of the estate owner and not on the possible application of Paragraph 12(5). The court found that it was not the intention of the estate owner to discharge or reduce the debt for no consideration. Subsequently, it was found that the trust is not liable for capital gains tax. Since these two cases Paragraph 12(5) has been deleted and Paragraph 12A inserted in the Eight Schedule to the Income Tax Act 58 of 1962. The focus of this mini-dissertation is to determine which estate planning tools were available to estate owners to prevent a capital gains liability under Paragraph 12(5). The capital gains tax effect that Paragraph 12A might have on estate planning is also discussed. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2014

Submitted by Cristiane Shirayama (cristiane.shirayama@fgv.br) on 2011-05-25T18:23:02Z No. of bitstreams: 1 62080100006.pdf: 858339 bytes, checksum: d0ddfc6723a78cea7b107101041f95cb (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia(suzinei.garcia@fgv.br) on 2011-05-25T18:30:05Z (GMT) No. of bitstreams: 1 62080100006.pdf: 858339 bytes, checksum: d0ddfc6723a78cea7b107101041f95cb (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia(suzinei.garcia@fgv.br) on 2011-05-25T18:30:52Z (GMT) No. of bitstreams: 1 62080100006.pdf: 858339 bytes, checksum: d0ddfc6723a78cea7b107101041f95cb (MD5) / Made available in DSpace on 2011-05-25T18:33:21Z (GMT). No. of bitstreams: 1 62080100006.pdf: 858339 bytes, checksum: d0ddfc6723a78cea7b107101041f95cb (MD5) Previous issue date: 2010-03-29 / The urban issue in Brazil was sanctioned by the Federal Constitution in 1988 and by the Federal Law of the Statute of the City, in 2001. After that, the development of municipal laws, related to comprehensive participatory plans and specific urban planning tools, has been brought out with the promise of confronting the social inequalities that are part of the urban scenario in Brazil. Given this context, this dissertation aims to analyze the process of making and regulation of an urban planning tool called concessão urbanística (urban grant, in English) at three different moments. First: considering its origin in the Executive estate, during the mayor Marta Suplicy’ management (PT – “Labor Party”, 2001-2004) and its inclusion in the Strategic Comprehensive Plan for São Paulo (2002-2012). Second: considering the mayor José Serra (PSDB – “Social Democracy Party”, 2005-2006) and the mayor Gilberto Kassab’s (DEM – “Democrats Party”, 2006-2008/2009-current) management strategy of promoting "revitalization” policies in the São Paulo downtown, through the Nova Luz project (New Light, in English), employing the concessão urbanística planning tool. Third, since the moment when the Civil Society’ discussions about concessão urbanística Bill (Bill 87, 2009) were first reported to the City Council until its approval by the Legislature (Law 14.917, 2009). By investigating this process, this study intends to contribute with an analysis on the concessão urbanística inclusion in the public government’s agenda, considering the strategies chosen by the Civil Society actors in order to influence the actions upon the Municipal Government. The goal is to achieve a better understanding of the restricted production of urban public policies in the democratic contexts of the postConstitution of 1988 and the post-City Statute of 2001. / A temática urbana no Brasil foi legitimada pela Constituição Federal em 1988 e pela Lei Federal do Estatuto da Cidade, em 2001. Depois disso, as formulações das legislações municipais, em relação a planos diretores participativos e à regulamentação de instrumentos urbanísticos específicos, têm sido acompanhadas com a promessa de um enfrentamento das desigualdades que integram o cenário urbano brasileiro. Esta dissertação pretende analisar, dentro do contexto supracitado, o processo de formulação e regulamentação do instrumento de intervenção urbana denominado “concessão urbanística”, considerando três momentos distintos. Primeiro: sua origem no Executivo durante a gestão Marta Suplicy (PT, 2001-2004) e sua inserção no Plano Diretor Estratégico de São Paulo (2002-2012). Segundo: a estratégia das gestões José Serra (PSDB, 2005-2006) e Gilberto Kassab (DEM, 2006-2008/2009-atual) de promover a “revitalização” do centro de São Paulo, por meio do projeto Nova Luz, utilizando a concessão urbanística. Terceiro: desde o período das discussões realizadas pela Sociedade Civil quando o projeto de lei sobre a concessão urbanística (projeto de lei nº 87 de 2009) foi enviado à Câmara de Vereadores até o de sua regulamentação pelo Legislativo (Lei Municipal nº 14.917 de 2009). Ao investigar esse processo, a dissertação pretende contribuir para a análise sobre a inclusão da concessão urbanística na agenda pública governamental, considerando as estratégias de atores da Sociedade Civil para influenciar as ações do Governo Municipal. O objetivo é alcançar uma melhor compreensão das limitações na produção de políticas públicas urbanas no contexto democrático pós-Constituição de 1988 e pós-Estatuto da Cidade de 2001.