Deceased Estates Process Course: Drafting of L&D Account

Deceased Estates Process Course: Drafting of L&D Account

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How to Draft an L & D Account

Updated on Sep, 2026

Business, Real Estate,

Duration - 1.5 hours

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Once all the assets of the deceased are gathered and liabilities established, it is now required to lodge a Liquidation and Distribution Account (setting out all the assets and liabilities) to the Master of the High Court for inspection and approval.

Section 35 of the Administration of Estates Act requires you to lodge a Liquidation and Distribution Account to the Master of the High Court for inspection and approval within 6 (six) months after the Letters of Executorship have been issued.

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