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3. Deceased is survived by spouse and descendants s1(1)(c)
The surviving spouse inherits a child's share or so much as does not in value
exceed the amount of R250 000 (effective from 24/11/2014, previously R125 000),
whichever is the greater amount.
Example: David is in a car crash and dies. He is survived by his spouse, Angelic
and his two children, Penelope and Kent. After all expenses have been paid,
David’s distributable estate is R600 000. Applying the above rule:
o
Angelic will receive the greater of R250 000 and a child’s portion
o
Child’s portion: R600 000/3 = R200 000 each
o
This means that Angelic is entitled to R250 000.
o
The remainder is then shared equally among the children (R600 000 – R250
000) = R350 000. Penelope and Kent will then inherit R175 000 each.
David
R600 000
David spouse
Angelic
R250 000
Daughter:
Penelope
R175 000
Son:
Kent
R175 000