Almost every family has experienced the frustration of a deceased estate taking longer than expected to be finalised. While the administration of estates is governed by the Administration of Estates Act 66 of 1965, which prescribes the legal process and provides timeframes for some stages of the administration, the reality is often more complex. The process involves several institutions, including the Master’s Office, SARS, financial institutions and the Deeds Office, each with its own procedures and turnaround times. As a result, many delays arise from factors beyond the executor's control. Understanding the most common causes of delay can help families set realistic expectations and appreciate the value of appointing a proactive executor.
 
Missing documentation 
The administration process begins with reporting the estate to the Master of the High Court. Before this can be done, the executor must obtain the deceased's personal information, the original will (if applicable), identity documents, the death certificate and details of all assets and liabilities. Missing documents or incomplete information often delay the reporting process. Locating investment certificates, title deeds, policy information or details of unknown assets can take weeks or even months. Executors frequently have to obtain duplicate title deeds, identify unknown investments, trace insurance policies, locate beneficiaries or request additional information from financial institutions before they can proceed. Good estate planning and keeping financial records up to date can substantially reduce these delays.

Correspondence with the Master’s office
Once the estate has been reported, the Master considers the application to grant letters of executorship and issues Letters of Executorship (or Letters of Authority in smaller estates). These letters provide the executor with the legal authority to administer the estate. Although there is no prescribed statutory timeframe for issuing the letters, they are generally issued within two to eight weeks, depending on the complexity of the estate and the workload of the Master's Office.

Throughout the administration process, several documents must be submitted to the Master for approval, including the Liquidation and Distribution (L&D) Account. Backlogs, queries raised by the Master or incomplete documentation can significantly extend the administration period, particularly in more complex estates.

Closing bank accounts
Once appointed, the executor must notify banks, insurers and investment institutions of the death and arrange for the deceased's assets to be transferred into the estate. Financial institutions are required to complete extensive verification and compliance procedures before releasing funds. Although these processes are necessary to prevent fraud and protect beneficiaries, they often result in delays of several weeks or even months.

Asset valuations
Before the estate can be finalised, all assets must be accurately valued. This may include immovable property, shares, business interests, vehicles, investments and other significant assets. Where families are unable to provide the necessary documentation or the executor must trace assets and obtain professional valuations, the administration process can be delayed considerably.

SARS clearance
The executor must ensure that all outstanding tax obligations have been resolved and, where applicable, that estate duty has been assessed. Before the estate can be finalised, SARS must issue the relevant tax confirmations and compliance requirements. Delays in processing tax returns and estate duty assessments frequently extend the overall administration period.

Property transfers
Where immovable property forms part of the estate, ownership must be transferred through the Deeds Office before the administration can be completed. Property transfers depend on conveyancing procedures, municipal rates clearances, bond cancellations and the efficiency of the Deeds Office, all of which may add several months to the process.

Family disputes
Disagreements between beneficiaries can significantly delay the administration of an estate. These disputes may relate to the validity of a will, the interpretation of its provisions, the sale of assets, or disagreements regarding how liabilities or cash shortfalls should be settled. Where disputes result in mediation or court proceedings, the estate cannot be finalised until the matter has been resolved. Where the estate lacks liquidity, assets may need to be sold before the estate can be finalised. These situations often result in disputes as they require additional approvals and agreement among the heirs, which inevitably extends the administration process.

Appointment of an executor
While legislation provides a clear framework for administering deceased estates, many delays arise from institutions and circumstances outside the executor's control. That is why choosing a proactive executor is essential. An experienced executor actively follows up with the Master of the High Court, SARS, banks, financial institutions and conveyancers, resolves queries promptly and keeps beneficiaries informed throughout the administration process. Although no executor can eliminate delays caused by third parties, proactive estate administration can significantly reduce unnecessary waiting periods and help ensure the estate is finalised as efficiently as possible.

Disclaimer: This article is the personal opinion/view of the author(s) and does not necessarily present the views of the firm. The content is provided for information only and should not be seen as an exact or complete exposition of the law. Accordingly, no reliance should be placed on the content for any reason whatsoever, and no action should be taken on the basis thereof unless its application and accuracy have been confirmed by a legal advisor. The firm and author(s) cannot be held liable for any prejudice or damage resulting from action taken based on this content without further written confirmation by the author(s).