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I Have Been Appointed Executor — What Must I Do First?

Quick summary
Being appointed executor in a will gives you a duty, not a power — yet. You only acquire executor’s powers when the Master of the High Court issues Letters of Executorship.
Your first month is about three things: (1) secure the assets, (2) gather the reporting documents, (3) report the estate to the Master. Do not pay creditors. Do not sell anything. Do not distribute to heirs. Just secure, gather, report.
This article is your week-by-week checklist for the first 90 days.

Step 0 — what executor actually means

Section 14 of the Administration of Estates Act, 1965 gives the executor legal authority to wind up the estate. But that authority only attaches when the Master issues your Letters of Executorship — usually 8 to 12 weeks after lodgement.

Until then, you have a duty to act but limited power to act. You can secure assets, gather documents and report the estate. You cannot bind the estate, sell anything, or distribute it.

The most common mistake new executors make is acting too early — paying funeral costs from estate funds, releasing a vehicle to an heir, or closing a bank account. These actions can create personal liability if the Master later questions them.

Week 1: Secure the assets

Before you do anything else, secure the estate.

Physical assets

  • Property: confirm who has the keys. If the property is empty, change the locks. Check that home insurance is current. If the deceased lived alone, arrange for the property to be visited at least weekly until the estate is wound up.
  • Vehicles: locate keys and registration papers. Confirm the vehicle is insured. Do not allow heirs to use the vehicle — it is estate property until transferred.
  • Household contents: photograph each room. This is your evidence of what was in the estate at date of death. It prevents disputes later about who took what.
  • Valuables: jewellery, artwork, firearms, collectibles. If there is any doubt, take them home and keep them safe — but log everything.

Financial assets

  • Bank accounts: notify each bank of the death. Send a certified copy of the death certificate. The bank will freeze the account immediately. This is correct — it protects the estate. Do not try to withdraw cash before notifying.
  • Investments: notify investment companies (Sanlam, Old Mutual, etc.). They will freeze the policy and provide claim forms.
  • Life policies: identify which policies pay to named beneficiaries (paid directly, not through the estate) and which pay to “the estate” (paid into the Estate Late account).

What to tell heirs

Tell the family clearly: “Until the Master issues Letters of Executorship, I cannot release anything from the estate, and neither can anyone else. The estate is frozen. We will distribute after the process is complete.”

Be specific that heirs may not take vehicles, furniture, or money “informally”. This is the executor’s most awkward early conversation. Have it once, in writing, and refer back to it.

Week 2: Gather the documents

Start a single folder — physical or shared cloud. You will need:

About the deceased

  • Unabridged death certificate (BI-132) — order this from Home Affairs immediately, takes 6–8 weeks
  • Abridged death certificate (BI-5) — for short-term needs while waiting for BI-132
  • Certified copy of the deceased’s ID
  • Original will (or, if missing, evidence of where it might be)
  • Marriage certificate (if married)
  • Antenuptial contract (if applicable) — get a Deeds Office copy if the original is lost
  • Last 3 months bank statements (for each account)
  • Last tax return filed by the deceased

About the assets

  • Title deeds for property
  • Vehicle registration documents
  • Investment statements (most recent)
  • Life-insurance policy schedules
  • Pension fund / retirement annuity statements
  • Business interest documentation
  • A list of valuable household contents (with rough values)

About the heirs

  • Certified IDs of all heirs and beneficiaries named in the will, or all intestate heirs if no will
  • Contact details for each
  • A note of any heirs who are minors (they cannot inherit directly — their share goes to the Guardian’s Fund)

About yourself as executor

  • Your certified ID
  • Proof of address (recent utility bill or bank statement)
  • Confirmation of which bank you’ll use for the Estate Late account (later)

Week 3: Report the estate

The estate must be reported to the Master of the High Court within 14 days of death. In practice the Master accepts later reporting with a reasonable explanation. But the longer you wait, the more time you lose at the end.

Choose the right Master

The Master that handles your estate is the one for the area where the deceased was ordinarily resident. Not where they died.

  • Pretoria — for residents of Pretoria CBD, Centurion, Akasia and surrounding areas
  • Johannesburg — for residents of Johannesburg, Sandton, Roodepoort
  • Cape Town, Durban, Bloemfontein, Port Elizabeth — for those metros
  • Local Magistrate’s Court — for some rural areas

Decide which letter applies

If the gross estate value is under R250,000 and there is no immovable property, lodge under section 18(3) — Letters of Authority. Faster, simpler, no executor’s bond required.

If the gross value is R250,000 or more, or any property is involved, lodge under section 14 — Letters of Executorship. The full process.

Compile the reporting pack

For Letters of Executorship, you need:

  • J294 — death notice, signed in front of a Commissioner of Oaths
  • J190 — your formal acceptance of trust as executor
  • J243 — inventory of all assets at date-of-death value
  • Original will or J155 next-of-kin affidavit
  • All supporting documents from your folder
  • Executor’s bond (if not exempted in the will)

For Letters of Authority (small estate), it is simpler:

  • J294 death notice
  • J243 inventory
  • Section 18(3) cover letter
  • Acceptance of trust by you as Master’s representative
  • Original will or J155

Lodge it

In person at the Master’s Office is strongly preferred. The Pretoria Master is at 316 Thabo Sehume Street until 31 May 2026, moving to 351 Francis Baard Street from 1 June 2026. Hours 07:45–13:00.

You will leave with a stamped receipt showing the file reference number. Write it down.

Weeks 4–8: Wait — but productively

The Master typically takes 8–12 weeks to issue Letters of Executorship after a clean lodgement. While you wait:

  • Notify SARS of the death. Register the estate for tax purposes. This takes a few weeks and you cannot start the next steps until SARS is in place.
  • Set up creditor tracking. Open a spreadsheet listing every account, debit order, subscription and outstanding bill in the deceased’s name. You’ll need this for the L&D account.
  • Cancel non-essential subscriptions (Netflix, gym membership, online services) — these continue debiting until cancelled. Beware: do not cancel things that protect the estate (home insurance, electricity, water).
  • Continue to secure the property. Visit weekly. Forward post.
  • Communicate with heirs. Send a monthly written update. Most family disputes about executors come down to lack of communication, not actual misconduct.

Weeks 8–12: Letters of Executorship arrive

When Letters are issued, the Master will not phone you. You must phone or visit to check status, reference the file number. Once available, collect them in person (or send a courier with a power of attorney).

With Letters in hand:

  • Open the Estate Late account. Take Letters to the bank (FNB, Standard Bank, ABSA, Nedbank — all do estate accounts). Account must be in the format “Estate Late [Name] [ID number]”. The bank will give you a debit card and online access.
  • Transfer estate funds in. Have the deceased’s bank balances paid into the Estate Late account.
  • Advertise for creditors. Place the section 35 notice in a local newspaper and the Government Gazette. Creditors have 30 days to lodge claims. We can arrange the advert (~R400 newspaper + R200 Gazette).
  • Notify SARS of the Letters being issued.

Weeks 12–24: Realise assets and pay creditors

Once creditors have lodged claims:

  • Verify each claim. Reject obviously invalid claims; pay valid ones from the Estate Late account.
  • Realise assets. Sell what needs selling — vehicles, securities, household goods. Property only if specified in the will or required to settle debts.
  • File the deceased’s final tax return for the period from start of tax year to date of death.
  • Settle outstanding tax with SARS.

Weeks 24+: Draft the L&D account

The Liquidation and Distribution account is the executor’s formal accounting to the Master:

  • What assets came in
  • What debts were paid
  • What is left for distribution
  • Who gets what

Drafting an L&D account is technical. Most lay executors hire a professional for this step (R7,500–R15,000 depending on estate complexity).

The L&D account is lodged with the Master, then advertised for inspection for 21 days. Heirs and creditors may object. If no objection, the Master approves the account and the estate is distributed and closed.

What you should not do

  • Do not pay yourself executor’s fees until the L&D account is approved and the Master has confirmed the fees. The maximum is 3.5% of estate value, but only after approval.
  • Do not distribute to heirs early. If you distribute before all creditors are paid, you may be personally liable.
  • Do not commingle. Estate money stays in the Estate Late account. Never run it through your personal account.
  • Do not delegate signing. You can delegate work to professionals, but only you can sign as executor.
  • Do not stop communicating. Monthly written update to heirs, even if “nothing new”.

When to hire help

Most executors handle a simple estate themselves — surviving spouse, small estate, will in order, no property. They use the Master’s forms, attend in person, do the L&D account from a template.

Hire professional help if any of the following apply:

  • Estate value over R1 million
  • Property to be transferred
  • Trust involved
  • Multiple heirs in different cities or countries
  • Will contested or unclear
  • Minor children inheriting
  • Outstanding SARS issues
  • You are not in the same city as the Master

The cost is usually 1–3% of estate value, considerably less than getting it wrong.

Frequently asked questions

Can I refuse the executorship?

Yes. Sign a “renunciation” form before accepting (the J190). Once you have signed the J190 you are formally appointed and must apply to the Master to be replaced — the Master will only allow this on serious grounds.

Can I be removed as executor?

Yes, by the Master under section 54 of the Act. Grounds include negligence, conflict of interest, or failure to lodge the L&D account within a reasonable time. The Master rarely uses this power but will if pushed by heirs.

What is the executor entitled to?

Maximum 3.5% of estate gross value (excluding VAT), plus 6% of income earned by the estate during administration. Approved by the Master with the L&D account. Less if the will specifies a lower fee.

Can a non-South African be an executor?

Yes, but the Master typically requires a South African resident as co-executor or a local agent on whom legal process can be served.

What if I find out the estate is insolvent?

If liabilities exceed assets, you should not continue under the normal Letters of Executorship process. Apply to the Master to surrender the estate as insolvent under the Insolvency Act, or hand it to a trustee. Continuing to wind it up as if solvent can create personal liability.

How MasterAssistant can help

We offer pay-per-action support for executors. Use us only for the steps that overwhelm you:

  • Document review & checklist (30-minute call) — R650. We tell you exactly what’s missing.
  • Reporting pack preparation — R4,500 fixed. We draft J294, J190, J243 and supporting affidavits.
  • Pretoria Master’s Office lodgement — R750 per attendance.
  • Defect rework + re-lodgement — R1,500 per round.
  • L&D account drafting — R7,500–R15,000 (quoted).

No retainer. No monthly fees. Pay per action.

Just been appointed? Call 087 001 0733 or start online for a free 10-minute call. We’ll triage your estate and tell you which steps you can do yourself, and which to delegate.

Last updated: 17 May 2026. This article is for general information only and is not legal advice. Executor duties are governed by the Administration of Estates Act, 1965 and supporting regulations. Each estate is different — for complex matters, consult an attorney.