ATTORNEYS’ EXAMINATION
WILLS AND ESTATES
PAPER 2
DATE: 18 MARCH 2025 DURATION: 2 ½ HOURS
TIME: 14:00 – 16:45 TOTAL MARKS: 100
INSTRUCTIONS TO CANDIDATES:
1. Candidates are allowed 15 minutes to peruse the paper before starting to answer the
questions. No candidate may start writing in the answer book during this period. The
examination of 2 ½ hours then follows.
2. Candidates must answer ALL the questions.
3. Please write only in BLACK pen on the right-hand pages. Please note that answers written in
pencil or any another colour pen will not be marked. Do not use tippex or correction tape.
4. Candidates must remember that marks are awarded for good draftsmanship.
5. No cellphones (or other electronic devices) or unauthorised materials may be used during the
examination. Any candidate found to be using an electronic device, has unauthorised
materials in their possession, and/or committing any irregularity will be removed from the
examination and subject to the LPC disciplinary procedures.
6. Except if a special reason exists, a candidate will not be required to do an oral if 50% or more
is attained. If a candidate achieves a score from 40% and below 50% he/she will be required
to do an oral. If a candidate achieves less than 40% he/she will not qualify for an oral and will
have failed this section.
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QUESTION 1 _______________________________________________ ____ [60 MARKS]
Mani Latha, a widow, died intestate on 13 May 2024. She had no children. She was survived by her
two nieces Phili aged 20 years and Khapelo aged 15 years, the daughters of her pre-deceased
brother Reuben Khoza and Reuben’s wife Pauline. You are approached by her executor to
administer her estate and you find the following:-
1. Jewellery valued at R625 000,00
2. Household contents valued at R700 000,00
3. An insurance policy with My Life Insurance on her life. There was no nominated beneficiary.
The maturity value was R2 000 000,00
4. An insurance policy with Sanlam on her life. Reuben was the nominated beneficiary. The
maturity value was R350 000,00. During her lifetime and while the deceased was
unemployed, Reuben paid the premiums to the value of R74 160,00. She repaid Reuben the
premiums he paid.
5. Mani Latha and her friend Peggie Sue were equal partners in a book store, named Bookworm.
On Mani Latha’s death, the partnership insurance policies on their respective lives with Old
Mutual paid out R500 000,00 to Peggie Sue which Peggie Sue used to settle Mani Latha’s
interest in the partnership.
6. Her house situated at 23 Marlin Drive Redhill, Pretoria valued at R750 000,00
7. 2000 shares in Free Publishers (Pty) Ltd valued by the auditors (as approved by SARS) at
R66 000,00 and sold by the executor for R76 000,00.
8. Final Assessment due to SARS R34 100,00.
9. Heaven’s Gate Funerals R45 000,00.
10. Administration costs, excluding Master’s Fees and Executor’s fees, in the sum of R28 000,00.
(You need not to itemise the administration costs.)
11. Telkom Limited declared a dividend of R1 760,00 of which R1 060,00 related to the period
after 13 May 2024.
12. 150 Shares in Telkom Limited Valued at R16 000,00 and sold by the Executor for R20 000,00
13. Savings Account with Standard Bank. The balance as at date of death was R394 000,00
14. Insurance premiums due to OUTsurance in the sum of R396,40 for the period 1 st June 2024 to
30 June 2024.
15. A bond in favour of ABSA Bank over her house in the sum of R480 000,00.
16. Mani Latha owed Peggie Sue R650 000,00 for a loan. The executor settled the loan in the
amount of R650 600,00.
Using your information where details are lacking, draft the entire Liquidation and Distribution Account
(L & D Account) in accordance with the applicable legislation for submission to the Master’s Office.
You are not required to calculate Vat, and Capital Gains Tax.
QUESTION 2__ __________________________________________________ _____[8 MARKS]
William Kirby consults you regarding the will of his late wife Judy. The will, a one page document, is
in William’s handwriting. Kim, their daughter, signed as a witness on the top left hand corner of the
will. Their neighbour signed as the second witness at the end of the will. William is nominated as the
executor and Kim’s husband Kodi is bequeathed Judy’s fishing boat.
2.1 Who is entitled to inherit from Judy’s will? (2)
2.2 Provide detailed reasons for your answer in question 2.1 above. (6)
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QUESTION 3_____________________________________________________ ___ [23 MARKS]
Your Client, David, died intestate and is survived by the following people:
a) His ex-wife Nelly.
b) His maternal grandmother Mary.
c) Betty, the 2nd wife of his late adoptive farther Daniel.
d) Denzel and George, the children of Betty and Daniel.
e) Victoria, the daughter of his late adoptive farther Daniel from his 1st marriage to Naomi.
f) His Mother Maggie.
g) His sister Sarah, who is the child of Daniel and Maggie.
h) His uncle Paulos, who raised him since the age of 5 years.
His net estate is worth R800 000.00 consisting of cash only.
3.1 Who, among the above is not entitled to inherit, and explain why? (4)
3.2 If David has been murdered by his mother Maggie, how would this affect the distribution of the
estate? (2)
3.3 Will your answer be different if David was still married in community of property to Nelly at the
time of his death and Nelly was 6 months pregnant with their child? If so, give reasons. (7)
Question 4________________________________________________________ _[9 MARKS ]
You are unable to lodge your L & D Account on time. What information will you include in your
Application to the Master requesting an extension of time?
TOTAL MARKS: 100
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