oa De Rebus - Accrual can imperil inheritance
|Article Title||Accrual can imperil inheritance|
|© Publisher:||Law Society of South Africa|
|Affiliations||1 Cox Yeats, Durban.|
|Publication Date||Nov 2008|
|Pages||22 - 24|
|Keyword(s)||Antenuptial contract, Assets, Beneficiaries, Bequeath to a trust, Capital Gains Tax (CGT), Commencement values, Community of property, Dissolution of marriage, Estate duty, Right of occupation and Wills|
Roger Green discusses the accrual system that was introduced by the Matrimonial Property Act 88 of 1984. He warns that couples whose marriages are subject to the accrual system need to give careful consideration to the impact the accrual will have before the terms of their wills are given effect to.
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