Integrated Estate & Business Succession Planning
Presenters : Jako Liebenberg CA(SA)
Overview
Many businesses fail not because they are unprofitable, but because succession and estate structures were not properly aligned with tax, ownership and governance requirements. When a business owner passes away, the immediate focus is often on the family. However, the financial reality of tax leakage upon death can quickly cripple a healthy enterprise. Estate duty, capital gains tax and executor fees create a sudden liquidity crisis that many families are unprepared to handle.
This situation often results in the forced sale of business assets, disrupting continuity and eroding a lifetime of wealth. Compounding the issue, poorly structured trusts affected by Section 7C of the Income Tax Act can create significant, unintended tax liabilities for surviving stakeholders.
Join Jako Liebenberg CA(SA) to understand exactly how to structure estates and businesses to prevent these catastrophic outcomes and ensure a smooth transition of ownership.
Learning objectives
Attending this webinar will equip you with the following skills:
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Understand the mechanics of business continuity failure and how to draft effective succession plans.
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Identify the primary causes of tax leakage upon death and implement strategies to minimise it.
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Apply liquidity planning techniques to prevent the forced sale of business assets.
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Assess the impact of Section 7C Income Tax Act (No. 58 of 1962) on trust structures and restructure them for compliance and efficiency.
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Integrate ownership, governance, and tax planning into a single cohesive strategy.
Content
The webinar will cover the following topics:
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South African Death Taxes and Estate Planning Framework
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Estate Duty Act implications
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Capital Gains Tax triggered on death
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Interaction between estate duty and CGT
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Tax efficiency considerations in estate structures
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Trust Structures and Estate Planning Techniques
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Inter vivos trusts and testamentary trusts
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Asset protection strategies
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Estate freeze planning techniques
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Section 7C compliance and trust loan implications
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Business Succession Planning and Ownership Structures
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Shareholder agreements and governance frameworks
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Buy-and-sell agreements funded by life insurance
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Business valuation methodologies (EBITDA, DCF, maintainable earnings)
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Integrated ownership models using trusts and holding companies
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Estate Liquidity and Risk Planning
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Funding estate duty liabilities
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Preventing forced sale of business assets
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Liquidity planning strategies for estates
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