The Master of the High Court plays a crucial supervisory and regulatory role in the estate administration process in South Africa. Key aspects of the Master’s role include:

Oversight and Supervision

• Oversees the administration of deceased estates to ensure proper procedures are followed
• Supervises executors/representatives to act in the best interest of the estate
• Has the power to remove executors who fail to perform their duties properly

Administrative Functions

• Receives and processes reports of deceased estates
• Appoints executors or representatives to administer estates
• Issues Letters of Executorship granting legal authority to administer the estate
• Safeguards all documentary material related to estates

Protection of Interests

• Protects the financial interests of heirs and beneficiaries
• Safeguards the interests of minors and legally incapacitated persons
• Oversees the Guardian’s Fund for minors and mentally challenged individuals

Regulatory Responsibilities

• Ensures compliance with relevant laws, particularly the Administration of Estates Act
• Reviews and approves the Liquidation and Distribution Account
• Processes inquiries from executors, attorneys, beneficiaries, and other interested parties

Additional Duties

• Supervises the administration of trusts
• Oversees insolvent estates and liquidations
• Determines and assesses estate duties (delegated by SARS)

The Master’s role is essential in ensuring the orderly and lawful administration of deceased estates, providing a critical safeguard for the rights and interests of all parties involved in the estate process.