The death must be registered with the civil registry (e.g., Department of Home Affairs in South Africa) and an official death certificate obtained. Get several certified copies — banks, insurers, and the estate registry will ask for them.

Locate the original will (safe, attorney, bank safe-deposit, or held by family). If there’s a named executor, notify them and inform immediate family/beneficiaries so the estate can be reported to the estate office or court.

The nominated executor (or an interested person if there’s no will) reports the estate to the Master/probate office and applies for the legal document that gives authority to collect and deal with estate assets (letters of executorship or letters of authority). Until this grant is issued, the bank and other institutions will usually not release funds.

Compile a full list of the deceased’s assets (property, bank accounts, investments, policies, vehicles, pension benefits) and liabilities (loans, outstanding accounts). Collect supporting documents (statements, title deeds, policy documents) and get professional valuations where needed.

Once authority to act is available, open a dedicated estate account to receive incoming funds (e.g., policy payouts, outstanding debtor payments) and to pay expenses and creditors. Keep estate funds strictly separate from the executor’s personal accounts and keep full records.

Known creditors should be notified in writing. Many jurisdictions require a public advertisement (e.g., Government Gazette and a local newspaper) giving creditors a statutory period to lodge claims — this protects the executor and helps ensure late claims are captured.

The executor must finalise the deceased’s tax affairs, submit final income tax returns, and, where applicable, prepare and submit an estate duty (inheritance) return and supporting documents to the tax authority. Tax issues are often a critical step before distributions can proceed.

Pay funeral expenses, verified creditor claims, and administration costs (attorney fees, executor’s fees, valuations). If funds are insufficient, assets may need to be sold to meet liabilities — the executor must act in the best interests of creditors and beneficiaries.

After debts, taxes, and administration costs are paid and any statutory waiting/advertisement periods have passed, the executor transfers property, closes accounts, and distributes the estate according to the will or intestacy laws. Special rules apply for minors, trusts, and contingent beneficiaries.

The executor draws up a full account of all receipts and payments and lodges it with the Master/probate office (it may be advertised to lie open for inspection). Once the account is approved and all queries resolved, the Master can formally discharge the executor and the estate is finalised.