\documentclass[10pt,a4paper]{article} % Packages \usepackage{fancyhdr} % For header and footer \usepackage{multicol} % Allows multicols in tables \usepackage{tabularx} % Intelligent column widths \usepackage{tabulary} % Used in header and footer \usepackage{hhline} % Border under tables \usepackage{graphicx} % For images \usepackage{xcolor} % For hex colours %\usepackage[utf8x]{inputenc} % For unicode character support \usepackage[T1]{fontenc} % Without this we get weird character replacements \usepackage{colortbl} % For coloured tables \usepackage{setspace} % For line height \usepackage{lastpage} % Needed for total page number \usepackage{seqsplit} % Splits long words. %\usepackage{opensans} % Can't make this work so far. Shame. Would be lovely. \usepackage[normalem]{ulem} % For underlining links % Most of the following are not required for the majority % of cheat sheets but are needed for some symbol support. \usepackage{amsmath} % Symbols \usepackage{MnSymbol} % Symbols \usepackage{wasysym} % Symbols %\usepackage[english,german,french,spanish,italian]{babel} % Languages % Document Info \author{Euphoria\_} \pdfinfo{ /Title (study-unit-3-intestate-succession-application.pdf) /Creator (Cheatography) /Author (Euphoria\_) /Subject (Study Unit 3: Intestate Succession Application Cheat Sheet) } % Lengths and widths \addtolength{\textwidth}{6cm} \addtolength{\textheight}{-1cm} \addtolength{\hoffset}{-3cm} \addtolength{\voffset}{-2cm} \setlength{\tabcolsep}{0.2cm} % Space between columns \setlength{\headsep}{-12pt} % Reduce space between header and content \setlength{\headheight}{85pt} % If less, LaTeX automatically increases it \renewcommand{\footrulewidth}{0pt} % Remove footer line \renewcommand{\headrulewidth}{0pt} % Remove header line \renewcommand{\seqinsert}{\ifmmode\allowbreak\else\-\fi} % Hyphens in seqsplit % This two commands together give roughly % the right line height in the tables \renewcommand{\arraystretch}{1.3} \onehalfspacing % Commands \newcommand{\SetRowColor}[1]{\noalign{\gdef\RowColorName{#1}}\rowcolor{\RowColorName}} % Shortcut for row colour \newcommand{\mymulticolumn}[3]{\multicolumn{#1}{>{\columncolor{\RowColorName}}#2}{#3}} % For coloured multi-cols \newcolumntype{x}[1]{>{\raggedright}p{#1}} % New column types for ragged-right paragraph columns \newcommand{\tn}{\tabularnewline} % Required as custom column type in use % Font and Colours \definecolor{HeadBackground}{HTML}{333333} \definecolor{FootBackground}{HTML}{666666} \definecolor{TextColor}{HTML}{333333} \definecolor{DarkBackground}{HTML}{CC1427} \definecolor{LightBackground}{HTML}{FBF0F1} \renewcommand{\familydefault}{\sfdefault} \color{TextColor} % Header and Footer \pagestyle{fancy} \fancyhead{} % Set header to blank \fancyfoot{} % Set footer to blank \fancyhead[L]{ \noindent \begin{multicols}{3} \begin{tabulary}{5.8cm}{C} \SetRowColor{DarkBackground} \vspace{-7pt} {\parbox{\dimexpr\textwidth-2\fboxsep\relax}{\noindent \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}} } \end{tabulary} \columnbreak \begin{tabulary}{11cm}{L} \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{Study Unit 3: Intestate Succession Application Cheat Sheet}}}} \\ \normalsize{by \textcolor{DarkBackground}{Euphoria\_} via \textcolor{DarkBackground}{\uline{cheatography.com/38396/cs/31538/}}} \end{tabulary} \end{multicols}} \fancyfoot[L]{ \footnotesize \noindent \begin{multicols}{3} \begin{tabulary}{5.8cm}{LL} \SetRowColor{FootBackground} \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}} \\ \vspace{-2pt}Euphoria\_ \\ \uline{cheatography.com/euphoria} \\ \end{tabulary} \vfill \columnbreak \begin{tabulary}{5.8cm}{L} \SetRowColor{FootBackground} \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}} \\ \vspace{-2pt}Published 31st May, 2022.\\ Updated 31st May, 2022.\\ Page {\thepage} of \pageref{LastPage}. \end{tabulary} \vfill \columnbreak \begin{tabulary}{5.8cm}{L} \SetRowColor{FootBackground} \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Sponsor}} \\ \SetRowColor{white} \vspace{-5pt} %\includegraphics[width=48px,height=48px]{dave.jpeg} Measure your website readability!\\ www.readability-score.com \end{tabulary} \end{multicols}} \begin{document} \raggedright \raggedcolumns % Set font size to small. Switch to any value % from this page to resize cheat sheet text: % www.emerson.emory.edu/services/latex/latex_169.html \footnotesize % Small font. \begin{multicols*}{3} \begin{tabularx}{5.377cm}{X} \SetRowColor{DarkBackground} \mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{a) Survived by Spouse but no descendants}} \tn % Row 0 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{The surviving spouses will inherit the entire estate even if the deceased is survived by parents/siblings} \tn % Row Count 3 (+ 3) % Row 1 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{If there is more than one spouse - they will share the estate equally.} \tn % Row Count 5 (+ 2) \hhline{>{\arrayrulecolor{DarkBackground}}-} \end{tabularx} \par\addvspace{1.3em} \begin{tabularx}{5.377cm}{X} \SetRowColor{DarkBackground} \mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{b) Survived by descendants, but no spouse}} \tn % Row 0 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{Descendants inherit the entire net estate.} \tn % Row Count 1 (+ 1) % Row 1 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{Note: In the 1st Parentela division of an intestate estate between mupltiple descendants occurs per stirpes. {\bf{({\emph{ISA s1(4)(a)}})}}} \tn % Row Count 4 (+ 3) % Row 2 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{A has 3 kids (B; C; D dead w 2 kids). B and C will get a third each. D's kids has 1/6 each} \tn % Row Count 6 (+ 2) \hhline{>{\arrayrulecolor{DarkBackground}}-} \end{tabularx} \par\addvspace{1.3em} \begin{tabularx}{5.377cm}{X} \SetRowColor{DarkBackground} \mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{C) Survived by spouses and descendants}} \tn % Row 0 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{{\bf{Died after 24 Nov 2014}}} \tn % Row Count 1 (+ 1) % Row 1 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{Spouse/s inherits childs portion OR amt determined from time to time by Minister of Justice \& Correctional Services through the Gov Gazett - whichever amount is greater.} \tn % Row Count 5 (+ 4) % Row 2 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{The amount stipulated for after 24/11/14 = R250K. Before = R125K} \tn % Row Count 7 (+ 2) % Row 3 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{{\bf{Child's portion}}: Net monatary value of estate/(no. of stirpes + no. of spouses)} \tn % Row Count 9 (+ 2) % Row 4 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{Residue is spread among descendants} \tn % Row Count 10 (+ 1) % Row 5 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{Note {\bf{{\emph{ ISA s 1(4)(a) }}}} in terms of first parentela} \tn % Row Count 12 (+ 2) % Row 6 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{{\emph{Example:}} A - 2 spouses (X and Y); 3 children (B; C dead w 1 kid G; D Dead w 2 kids E \& F). 5 Stripes.} \tn % Row Count 15 (+ 3) % Row 7 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{950K/5 = 190K. 250K \textgreater{} 190K. Therefore X and Y get 250K each = 500K. Residue = 450K divided between As descendants per stripes with representation. 450K/3 = R150K. G gets R150K; E \& F get R75K each.} \tn % Row Count 19 (+ 4) \hhline{>{\arrayrulecolor{DarkBackground}}-} \end{tabularx} \par\addvspace{1.3em} \begin{tabularx}{5.377cm}{X} \SetRowColor{DarkBackground} \mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Effect of \seqsplit{Disqualification/Renunciation} by Heir}} \tn % Row 0 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{{\bf{ISA s1(7)}}} \tn % Row Count 1 (+ 1) % Row 1 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{Any benefit which they would have received if they hadn't been disqualified/hadn't renounced shall devolve as if they died immediately before the death of deceased and, if applicable, as if they was weren't disqualified} \tn % Row Count 6 (+ 5) % Row 2 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{Appplies only if s 1(6) is not applicable on the facts at hand} \tn % Row Count 8 (+ 2) % Row 3 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{The disqualified or renouncing heir is regarded as having predeceased the deceased} \tn % Row Count 10 (+ 2) % Row 4 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{{\emph{Example}} E's estate = R600K. \$ kids (A, B C (dead) and D (murdered E - disqualified - 2 kids G \&F).} \tn % Row Count 12 (+ 2) % Row 5 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{S 1(7) directs that D must be treated as if D had predeceased E.} \tn % Row Count 14 (+ 2) % Row 6 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{Three Stripes: (A, B, D). A \& B get 600K x 1/3 each. G \& F get 600 x 1.6 each. If D had no descendants, A\&B would share).} \tn % Row Count 17 (+ 3) % Row 7 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{{\bf{ISA s1(6)}}} \tn % Row Count 18 (+ 1) % Row 8 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{If a descendant of deceased, excl. a minor/mentally ill descendant, who, together with the surviving spouse of the deceased, is entitled to a benefit from an intestate estate renounces his/her right to receive such a benefit, such benefit shall vest in the surviving spouse.} \tn % Row Count 24 (+ 6) % Row 9 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{Applies only when:} \tn % Row Count 25 (+ 1) % Row 10 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{1. a major and mentally healthy descendant of the deceased} \tn % Row Count 27 (+ 2) % Row 11 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{2. renounced his/her right to inherit intestate from the deceased and} \tn % Row Count 29 (+ 2) % Row 12 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{3. that descendant and the deceased's surviving spouse are both be entitled to benefit from the deceased's intestate estate} \tn % Row Count 32 (+ 3) \end{tabularx} \par\addvspace{1.3em} \vfill \columnbreak \begin{tabularx}{5.377cm}{X} \SetRowColor{DarkBackground} \mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Effect of \seqsplit{Disqualification/Renunciation} by Heir (cont)}} \tn % Row 13 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{4. that descendant and the deceased's surviving spouse are both be entitled to benefit from the deceased's intestate estate} \tn % Row Count 3 (+ 3) % Row 14 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{{\emph{Example}}: E's estate = R1.2mil. Has wife V. Same child situation as before. 3 stripes + wife} \tn % Row Count 5 (+ 2) % Row 15 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{V, A, B and D each inherits a child's portion of R300 000. D renounced.} \tn % Row Count 7 (+ 2) % Row 16 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{S 1(6): the renounced share vests in V as the surviving spouse and will not go to G and H by representation} \tn % Row Count 10 (+ 3) \hhline{>{\arrayrulecolor{DarkBackground}}-} \end{tabularx} \par\addvspace{1.3em} \begin{tabularx}{5.377cm}{X} \SetRowColor{DarkBackground} \mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{D) Only Survived by both parents}} \tn % Row 0 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{Parents inherit net estate in equal shares.} \tn % Row Count 1 (+ 1) % Row 1 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{Authority: 2nd parentela division of an intestate estate between multiple descendants occurs per stirpes with representation {\bf{({\emph{ ISA s 1(4)(a) }})}}} \tn % Row Count 4 (+ 3) \hhline{>{\arrayrulecolor{DarkBackground}}-} \end{tabularx} \par\addvspace{1.3em} \begin{tabularx}{5.377cm}{X} \SetRowColor{DarkBackground} \mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{e) 1 parent \& descendant of deceased parent}} \tn % Row 0 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{Surviving parent inherits half the estate and descendants of deceased parent inherit the other half.} \tn % Row Count 2 (+ 2) % Row 1 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{If deceased parent is not survived by a descendant, the surviving parents inherits the entire net estate.} \tn % Row Count 5 (+ 3) % Row 2 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{{\bf{Example}}: E's parent = M(dead) \& P. M survived by A from 1st marriage; B \& C from marriage with P. R750K go to P. M has 3 stripes = R750 x 0.33.} \tn % Row Count 8 (+ 3) \hhline{>{\arrayrulecolor{DarkBackground}}-} \end{tabularx} \par\addvspace{1.3em} \begin{tabularx}{5.377cm}{X} \SetRowColor{DarkBackground} \mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{f) Only descendants of deceased parents}} \tn % Row 0 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{Net estate if split into 2 equal parts (one for descendants of each parents).} \tn % Row Count 2 (+ 2) % Row 1 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{Authority {\bf{{\emph{ ISA s 1(4)(a) }}}} in terms of 2nd parentela} \tn % Row Count 4 (+ 2) % Row 2 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{Example: E's parents = P \& M (2nd marriage). P has 4 children: C (dead with children D\&F), B, H (prev marriage), E is dead.} \tn % Row Count 7 (+ 3) % Row 3 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{M has children 4: C ( dead with children D\&F), B, G (prev marriage), E is dead. estate worth R1.2M} \tn % Row Count 9 (+ 2) % Row 4 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{R600K divided amg P \& M's descendants respectively.} \tn % Row Count 11 (+ 2) % Row 5 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{P has 3 stripes: H (from prev marriage); B surviving child; C deceased with descendants} \tn % Row Count 13 (+ 2) % Row 6 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{H \& B get R200K (1/3 x 600K). D \& F (1/3 x R600K)/2} \tn % Row Count 15 (+ 2) % Row 7 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{M has 3 stripes: G(prev marriage); B; C.} \tn % Row Count 16 (+ 1) % Row 8 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{G \& B get R200K (1/3 x 600K). D \& F (1/3 x R600K)/2} \tn % Row Count 18 (+ 2) % Row 9 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{G = R200K; D = R200K; F = R200K; B = R400K; H = R200K} \tn % Row Count 20 (+ 2) \hhline{>{\arrayrulecolor{DarkBackground}}-} \end{tabularx} \par\addvspace{1.3em} \begin{tabularx}{5.377cm}{X} \SetRowColor{DarkBackground} \mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{g) Descendant of one deceased parent.}} \tn % Row 0 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{The descendants of the deceased parent inherit the entire intestate estate.} \tn % Row Count 2 (+ 2) % Row 1 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{Note {\bf{{\emph{ ISA s 1(4)(a) }}}} in terms of 2nd parentela} \tn % Row Count 4 (+ 2) \hhline{>{\arrayrulecolor{DarkBackground}}-} \end{tabularx} \par\addvspace{1.3em} \begin{tabularx}{5.377cm}{X} \SetRowColor{DarkBackground} \mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{h) Only relatives in 3rd parental/further}} \tn % Row 0 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{Net estate divided equally among those most closely related by degree to the deceased.} \tn % Row Count 2 (+ 2) % Row 1 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{In the 3rd/further parentelae an intestate estate isnt divided per stirpes but per capita according to the Roman-Dutch principle 'die naaste bloed erf die goed' (the nearest blood relative(s) inherit(s) the estate)} \tn % Row Count 7 (+ 5) % Row 2 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{{\emph{Example:}} E's Cousin I and deceased cousin's (K) child L. I inherits E's entire estate because I is related to E by one degree less than L. If K was alive, I and K would split inheritance.} \tn % Row Count 11 (+ 4) \hhline{>{\arrayrulecolor{DarkBackground}}-} \end{tabularx} \par\addvspace{1.3em} \begin{tabularx}{5.377cm}{X} \SetRowColor{DarkBackground} \mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Child Born Out of Wedlock}} \tn % Row 0 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{{\bf{ISA S 1(2)}}: {[}H{]}aving been born out of wedlock shall not affect the capacity of one blood relation to inherit the intestate estate of another blood relation} \tn % Row Count 4 (+ 4) % Row 1 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{This is thus treated the same as other intestate inheritance cases, with the exception adoption.} \tn % Row Count 6 (+ 2) \hhline{>{\arrayrulecolor{DarkBackground}}-} \end{tabularx} \par\addvspace{1.3em} \begin{tabularx}{5.377cm}{X} \SetRowColor{DarkBackground} \mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Postion of the Adopted Child}} \tn % Row 0 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{Their position is determined through a reading - together of {\bf{{\emph{s 1(4)(e) and 1(5) of the Intestate Succession Act}}}} with s {\bf{{\emph{242(3) of the Children's Act 38 of 2005}}}}} \tn % Row Count 4 (+ 4) % Row 1 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{These provisions instructs that an adopted child is regarded as the child of the adoptive parent and not their biological parent..} \tn % Row Count 7 (+ 3) % Row 2 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{Therefore, an adopted child can inherit intestate from his/her adoptive parent and vice versa. This relationship does not exist between the bio parents} \tn % Row Count 11 (+ 4) % Row 3 \SetRowColor{white} \mymulticolumn{1}{x{5.377cm}}{{\bf{ Exeption in ISA s 1(4)(e)(ii) }}: An adopted child remains a descendant of his/her natural parent for purposes of intestate inheritance if: (i) the natural parent is also the adoptive parent or (ii) the natural parent was married to the adoptive parent at the time of the adoption.} \tn % Row Count 17 (+ 6) % Row 4 \SetRowColor{LightBackground} \mymulticolumn{1}{x{5.377cm}}{{\emph{Example}}: M is divorced with a child (E) and marries X. X then adopts E while married. If E dies, both parents inherit due to exception.} \tn % Row Count 20 (+ 3) \hhline{>{\arrayrulecolor{DarkBackground}}-} \end{tabularx} \par\addvspace{1.3em} % That's all folks \end{multicols*} \end{document}