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所在平台: Udemy |
课程主页: https://www.udemy.com/course/deceased-estates-how-to-draft-an-ld-account/
课程评论：没有评论
课程名称：逝者遗产：如何起草 L & D 账目 课程概述：了解逝者遗产的法律方面和考虑因素是一回事，而实际起草 L & D 账目则是另一回事。尽管理解法律及特定交易在 L & D 账目中的处理方式至关重要，但毫不犹豫地从头到尾完成 L & D 账目是每位执行人所追求的目标。确保账目中的每一个细节都经过仔细考虑并正确记录，是在最短时间内成功清算逝者遗产的重要组成部分。 本课程将提供深刻的见解，课程中将演示以下交易在 L & D 账目中的处理方式为基础： 讨论主题： - 存活配偶的继承（第4q条） - 第4A条 - 直接支付给第三方的保单 - 行政费用 - 其他豁免 - 转让税 - 任何税务局（SARS）税费作为遗产中的行政成本 - 依赖请求其在遗嘱中未得到合理供养的声明 - 物业或个人资产的销售 - 债权人 - 有人拒绝交出属于遗产的资产 - 涉及的费用 - 资产的共同所有权 - 逝者有其他子女，未被知晓 - 如何调整 L & D 账目 - 遗产税的低估 - 逝者欠公司的个人贷款账户，因借贷关系而应在逝者去世时偿还 - 现金短缺 - 可能的资本增值税 - 未提交的税务申报和欠税 - 离婚判决 本课程为实用且互动的现场演示，讲师将展示如何在 L & D 账目中记录上述要素，以及如何适用遗产税。
Understanding the legal aspects and considerations of Deceased Estates is one thing but drafting the actual L & D Account is quite another.Of course, it is important to understand the law and how certain specific transactions is to be treated in the L & D Account, however, completing an L & D Account from start to finish, without hesitation and uncertainty, is what every Executor aims for. Knowing that every single aspect of that account has been carefully considered and correctly recorded is part of the successful winding up of a deceased estate in the shortest period of time.Join us for this very insightful course, during which the following transactions will be demonstrated on the L & D Account as a base for the demonstration.Topics Discussed:Surviving spouse's inheritance (section 4q)Section 4APolicies paid directly to third partiesAdministration costsOther exemptionsTransfer dutyAny SARS tax is an administration cost in the estateA dependent claims that they have not been properly provided for under the WillSale of property or personal assetsCreditorsSomeone refuses to turn over an asset belonging to the estate - costs involvedJoint ownership of assetsDeceased had other children nobody knew about - how to adjust L & D AccountUnder estimation of Estate DutyPersonal loan accounts owed to companies/ business from deceased borrowed from business then payable back on deathCash shortfallPossible capital gains taxOutstanding tax returns and TAX owedDivorce ordersThis is a practical and interactive live demonstration.The presenter is going to demonstrate how the above elements are to be recorded in the L & D Account and how estate duty will be applied.
