Trusts are subject to multiple fOl1lls of legislative regulation dealing with taxation and governance. Trusts were widely used by planners as taxavoidance shelters. Tax legislation was amended to subject trusts, other than special trusts as defined, to the highest income tax rate of forty percent, in tel1llS of section 5(2) of the Income Tax Act, 58 of 1962. The inter vivos trust is also subject to a wide range of anti-avoidance measures, including those contained in sub-sections (3) to (8) of section 7 of the Income Tax Act and Part X of the Eighth Schedule to the Act, as well as the general anti -avoidance measures in section 103. These measures impact negatively on the use of trusts for estate-planning purposes. The research objective was to evaluate the use of testamentary and inter vivos trusts for estate-planning purposes and to develop a holistic estate-planniD.g model incorporating these planning instruments. Both the testamentary trust and the inter vivos trust were evaluated against broad principles of effective estate planning and the taxes and duties applicable to them. The research also reviewed the writings of financial planners on various techniques and models used for estate planning, as wells as case studies documented in the literature. The research developed and evaluated holistic estate-planning models incorporating testamentary trusts and inter vivos trusts, respectively. By neutralizing the effects of various taxes and duties, it was demonstrated that it is possible to develop an estate plan that satisfies most of the requirements of effective estate planning.

The South African concept of freedom of testation is one of the most absolute concepts of freedom of testation in westernised legal systems. It is suggested that the South African concept of freedom of testation is a memento of capitalist patriarchy. As the South African legal system practices a nearly absolute concept of freedom of testation, capitalist patriarchy has maintained masculine control of property in South Africa and perpetuated the systems of male dominance prevalent in South Africa. Freedom of testation allows for wealth to pass from one male to another. It also allows entrenched gender roles to continue by excluding women from inheriting. Thus the South African law of testate succession and its central concept of freedom of testation allows for discrimination on the ground of gender. / Jurisprudence / LL.M

Text in Afrikaans, abstract in Afrikaans and English / Title page in Afrikaans and English / Die verhandeling handel oor die howe se hantering van testamentere geskrifte wat nie aan die testamentsformaliteite voldoen nie. Die posisie voor die inwerkingtreding van artikel 2(3) word eerste bespreek. Daarna bespreek ek die wysigings wat aanbeveel is deur die regskommissie. Vervolgens bespreek ek die inwerkingtreding van artikel 2(3) wat aan die howe die bevoegdheid gee om 'n testamentere geskrif wat nie aan die formaliteite voldoen nie tot geldige testament te verhef. Die spesifieke probleemareas met die interpretasie van artikel 2(3) word uitgelig en in detail bespreek. Daarna maak ek 'n aanbeveling dat 'n handtekening of merk op 'n testamentere geskrif 'n drempelvereiste moet wees alvorens 'n hof dit kan kondoneer. Ek sluit af met 'n opinie oor hoe die artikel in die toekoms geinterpreteer behoort te word. / The dissertation is about the way in which the courts handle testamentary writings which do not comply with the formalities of a will. Firstly I discuss the position before the implementation of section 2(3). Thereafter I discuss the recommendations of the law commission. Then I discuss the implementation of section 2(3) which empowers the court to legalise a document which does not comply with the formal requirements of a will. The specific problem areas with regard to the interpretation of section 2(3) are highlighted and discussed in detail. Thereafter a recommendation is made that a signature or a mark on a testamentary writing must be a prerequisite before a court can consider condoning it. I conclude my dissertation with an opinion on how this section should be interpreted in the future. / Jurisprudence / LL. M. (Legum)

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Made available in DSpace on 2016-04-26T20:30:13Z (GMT). No. of bitstreams: 1 Gustavo Scudeler Negrato.pdf: 480261 bytes, checksum: 598474fdb76a08ad5f74d626d157ba4b (MD5) Previous issue date: 2010-05-18 / After twelve years since the approval of the Law of Real Estate Financing System (9,514/97) many controversial issues remain, either in doctrine or in case law, regarding the contractual form that established the new in rem guarantee right, extending the fiduciary property to real estates. The purpose of this thesis is to examine the main aspects of the fiduciary assignment for the guarantee of real estates, in order to improve the understanding of the concept of such institute. The prospect adopted is the comparative law, analyzing the origin of fiduciary business by means of the fiducia of Roman law, the pledge of Germanic law, the trust of Anglo-Saxon law, the use of atypical fiduciary business in modern law by countries with Roman tradition and, finally, the institute as regulated in Brazilian law. The main conclusions appoint the unique character of the fiduciary assignment adopted by the Brazilian legislation, despite the undeniable influence of foreign law, indicating the solution for controversial questions regarding the institute, its finalities and consequences. It concludes for the constitutionality of the procedure for extrajudicial execution established by the law under discussion, its compability with standards of the Code of Consumer Protection, and the impossibility of determining the civil prision of fiduciant, because of the recent case-law in the Supreme Court Federal and Superior Court of Justice / Decorridos doze anos da aprovação da Lei do Sistema Financeiro Imobiliário (9.514/97) ainda há muitas controvérsias, tanto na doutrina como na jurisprudência, sobre a modalidade contratual instituidora do novo direito real de garantia, estendendo a propriedade fiduciária aos bens imóveis. Este trabalho pretende examinar os principais aspectos da alienação fiduciária em garantia de bem imóvel, com o objetivo de melhor compreender o conceito desse instituto. A perspectiva adotada é a do direito comparado, analisando-se a origem dos negócios fiduciários através da fidúcia do direito romano, do penhor do direito germânico, do trust no direito anglo-saxônico, da utilização de negócios fiduciários atípicos no direito moderno pelos países de tradição romanista e, por fim, o instituto positivado no direito brasileiro. As principais conclusões apontam para o caráter singular da alienação fiduciária adotada pela legislação brasileira, apesar das inegáveis influências do direito estrangeiro, indicando-se a solução para as questões controvertidas de maior relevância envolvendo o instituto, suas finalidades e consequências. Conclui-se pela constitucionalidade do procedimento de execução extrajudicial previsto na legislação em comento, sua compatibilidade com normas do Código de Defesa do Consumidor, e pela impossibilidade de se determinar a prisão civil do fiduciante, em razão da recente jurisprudência pacificada no âmbito do Supremo Tribunal Federal e do Superior Tribunal de Justiça

Este trabalho dedica-se ao estudo crítico dos condomínios horizontais fechados como manifestações de não-lugares na cidade de Goiânia, no período de 1990-2006. A abordagem é tributária do pensamento de autores que se dedicaram a compreender a cidade contemporânea, destacando-se as reflexões do antropólogo Marc Augé (1994). Essa nova forma de morar, em regiões metropolitanas, imprime no tecido urbano uma configuração morfológica, cujos sinais expressam-se em elementos arquitetônicos tais como: as portarias, os sistemas de segurança, os muros e os elementos paisagísticos, como os lagos e os bosques. Os condomínios horizontais fechados, paraísos de classe média e alta, são constituídos por paisagens bucólicas e pitorescas, que os associa aos resorts e parques temáticos. Orientam-se pelos princípios do New Urbanism, movimento de origem norte-americana, cujas influências localizam-se no século XIX, na concepção da cidade-jardim e do movimento city beautiful. / The dissertation describes a critical study of enclosed residential housing estates based on the idea of condominiums as non-places. The focus of this study was condominiums in the city of Goiânia, Brazil built during the period of 1990-2006. It discusses the hypotheses of authors who dedicated their work to understand the contemporary city. Particular attention is paid to the reflections of the distinguished anthropologist Marc Augé. This new form of living in metropolitan areas presents a new morphologic configuration in the urban space characterized by architectural elements such as: manned main gate, security systems, perimeter walls, areas of leisure and gardens/lakes. The closed condominium is a paradise for the middle and high classes which are widely regarded for their high standard of living but are also typified by the artificial existence such as that founded in holiday resorts and thematic parks. They follow the principles of the New Urbanism, a movement of North American origin and inspired on the 19th century, in the conception of the garden-city and the city beautiful movement.

Made available in DSpace on 2016-04-26T18:17:15Z (GMT). No. of bitstreams: 1 Gustavo Garcia da Palma.pdf: 1137319 bytes, checksum: 76b5b92accf97fed4960813084961ce6 (MD5) Previous issue date: 2008-04-28 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / It s very common Nowadays the use of technologies in communication processes in art. The coupling of prosthesis to the body and the cross-breeding of scenic languages happen. The analysis of these processes, most of them at least, is done under the director s, the choreographer s or the critic s perspective. The objective is the investigation of consciousness alteration for the actor based on the trance technique proposed by Jerzy Grotowski (1979, 2007), for a theater poor in technology . The hypothesis is the application of this concept in an art rich in technology: the Artmedia (MACHADO, 2002). An undisciplined and theoretical-practical methodology was used. M. McLuhan (1969, 1972), S. Pinker (1998, 2002), Y. R. G. Araújo (2005) e de P. M. Aguiar (2006) made it possible to conceive the technology as an organic/environmental process and overcome the dualism rich-poor inherent in Grotowski. The concept syntheticbody , created from the concept corpomídia (KATZ & GREINER, 2005), represents the refusal in altering itself. T. Richards (2001), R. Cohen (2004, 2003), M. Bonfitto (2002), R. Ferracini (2003), E. Barba (2006), R. Demarcy (in GUINSBURG, 2003) and others allowed a new interpretation of important theater authors like Aristóteles (1966), C. Stanislávski (1979) e J. Grotowski (op. cit.). A. Damásio (2000, 2004), S. Pinker (1998), D. C. Dennett (1997, 2006), Lakoff & Johnson (2002), R. Dawkins (2001a, 2001b), and others allowed the conception of consciousness in a healthy state, here, a parameter to identify and create altered states, which can be systemically understood from J. Vieira (2006, 2007). Consequently the actor s training system was called Alteration Procedures , and Jerry Grotowski s interpretation of the trance technique for the body could be reviewed and enlarged in high levels of technology in communication processes / É cada vez mais comum a utilização de tecnologias nos processos comunicacionais em arte. Acoplamentos de próteses ao corpo e hibridização de linguagens cênicas se sucedem. Tais processos, em sua maioria, são realizados sob a perspectiva do diretor, do coreógrafo ou do crítico de arte. Aqui é proposta uma análise pelo corpo em ação no meio. O objetivo é a investigação da alteração de consciência para o ator, com base na técnica de transe , proposta por Jerzy Grotowski (1979, 2007), para um teatro pobre em tecnologia. A hipótese é a aplicação deste conceito em uma arte rica em tecnologia: a Artemída (MACHADO, 2002). Utilizou-se de metodologia indisciplinar e teórico-prática. Autores como M. McLuhan (1969, 1972), S. Pinker (1998, 2002), Y. R. G. Araújo (2005) e P. M. Aguiar (2006) possibilitaram conceber a tecnologia como processo organismo/meio, e superar a dualidade rico-pobre inerente em Grotowski. O conceito corposintético , criado a partir do conceito corpomídia (KATZ & GREINER, 2005), representa a recusa em alterar-se. T. Richards (2001), R. Cohen (2004, 2003), M. Bonfitto (2002), R. Ferracini (2003), E. Barba (2006), R. Demarcy (in GUINSBURG, 2003) e outros permitiram a releitura de importantes autores da área teatral como Aristóteles (1966), C. Stanislávski (1979) e J. Grotowski (op. cit.). A. Damásio (2000, 2004), S. Pinker (1998), D. C. Dennett (1997, 2006), Lakoff & Johnson (2002), R. Dawkins (2001a, 2001b), e outros permitiram conceber os conceitos de consciência para ser possível identificar e criar estados alterados, entendidos sistemicamente a partir de J. Vieira (2006, 2007). Os princípios de treinamento do ator são tratados como Procedimentos de Alteração, e a leitura da técnica de transe de Jerzy Grotowski pôde ser revista e ampliada para o corpo em ambientes com altos índices de tecnologia nos processos comunicacionais

During the nineteenth century, Indiana was home to nearly two dozen agricultural communities comprised of primarily African American residents. These short lived communities represented one of the few contexts in which both African American and non-African American groups lived and worked together within a viable rural community. By analyzing one such settlement, this study presents a basis for comparative functional analysis at the household level through the use of pattern identification of material culture. This study utilized both probate inventory assessments of the period and archeological material within the same classification scheme. Advantages and disadvantages of both data sources are also presented. While the data between the two groups showed little differentiation concerning household material composition, slight differences, particularly at the class level, was evident. These differences may have been based in socio-economic concerns or may have exhibited active consumer choice, reflecting minute aspects of cultural identity. / Department of Anthropology

South Africa entered a new era on 1 May 2004 with the commencement of the Mineral and Petroleum Resources Development Act 28 of 2002 (hereafter the MPRDA). Section 3 states that the mineral and petroleum resources are the common heritage of all South Africans. Due to the fact that a new era of mineral rights has been introduced, it is necessary to investigate the effect of the new Act on the process of estate planning. This study is focused to determine which of the rights found in the MPRDA can be classified as assets in an estate, and which of these rights should be discounted for in the process of estate planning that is focused on the inheritance of assets. The study firstly deals with the mineral rights as property in terms of section 25 of the Constitution. After a brief synopsis has been given of the old order mineral rights, the focus falls on the nature and transferability of the new order mineral rights and the implications that the said rights have on the process of estate planning. / Thesis (LL.M. (Estate Law))--North-West University, Potchefstroom Campus, 2010.

South Africa entered a new era on 1 May 2004 with the commencement of the Mineral and Petroleum Resources Development Act 28 of 2002 (hereafter the MPRDA). Section 3 states that the mineral and petroleum resources are the common heritage of all South Africans. Due to the fact that a new era of mineral rights has been introduced, it is necessary to investigate the effect of the new Act on the process of estate planning. This study is focused to determine which of the rights found in the MPRDA can be classified as assets in an estate, and which of these rights should be discounted for in the process of estate planning that is focused on the inheritance of assets. The study firstly deals with the mineral rights as property in terms of section 25 of the Constitution. After a brief synopsis has been given of the old order mineral rights, the focus falls on the nature and transferability of the new order mineral rights and the implications that the said rights have on the process of estate planning. / Thesis (LL.M. (Estate Law))--North-West University, Potchefstroom Campus, 2010.