J187 Liquidation & Distribution Account

What Is a J187 Liquidation and Distribution Account?

The liquidation and distribution account (L&D account) is the executor’s complete financial report of the estate: every asset collected, every debt paid, and exactly what each heir will receive. Once the Master of the High Court has approved the account, it must be advertised so the public can inspect it. That advert is the J187, required by Section 35(5) of the Administration of Estates Act 66 of 1965.

The advertisement gives heirs, creditors and anyone with an interest in the estate 21 days to inspect the account and lodge objections before the estate is finally distributed.

What the Law Requires

• The account must lie open for inspection for 21 days at the Master’s office and at the office of the executor.
• The J187 notice must be published in the Government Gazette and a newspaper (or approved online publication under Chief Master Directive 1 of 2025) so the public knows the account is open.
• The executor may only distribute the estate once the 21 days have passed and no valid objections stand.
• A supplementary account (J187 wording adapted) is advertised if assets or heirs are discovered later.

What the Account Contains

• A full inventory of assets and their values — property, vehicles, bank balances, investments.
• All debts and administration expenses paid, including executor’s fees.
• The amount available for distribution to heirs.
• Exactly how the balance is divided among heirs, per the will or the Intestate Succession Act.

Our Service and Pricing: One Flat Fee of R400

We advertise your J187 liquidation and distribution account for a flat, once-off fee of R400 per advert. The R400 covers everything:

• Drafting — the notice prepared in the prescribed J187 wording, checked against your approved account.
• Government Gazette placement — lodgement with the Government Printing Works for the next available Friday Gazette.
• Newspaper or online placement — the correct local newspaper, or an approved online publication under Chief Master Directive 1 of 2025.
• Proof of publication — the Gazette copy and placement confirmation for the Master’s file.

The J193 notice to creditors is also a flat R400 per advert. Send both together and we handle the whole advertising side of the estate for R750.

How It Works

1. Email us the approved L&D account or the account summary using the form below.
2. We draft the J187 notice and send it to you for approval the same day.
3. You approve the draft.
4. We lodge with the Government Printing Works and book the newspaper or online placement — the 21-day inspection period starts from publication.
5. You receive proof of publication for the Master’s file, and distribution can proceed once the period closes.

What Happens After the 21 Days

If no objections are lodged, the executor files the next set of J-forms with the Master and the estate is distributed. If an objection is lodged, the Master hears both sides before giving further directions. Either way, the proof of your J187 advertisement stays on the estate file.

Advertising Options and Package Deals

Every advert includes drafting in the prescribed wording, placement and proof of publication for the Master’s file. Choose the reach that suits the estate:

Option	Price	What is included
Government Gazette advert	R400	Friday Government Gazette placement plus the district newspaper or approved online publication, drafting and proof of publication.
National newspaper advert	R400	The same notice placed in The Citizen newspaper, read across all nine provinces and online,, with drafting and proof of publication.
Gazette + national newspaper package	R750 — save R50	Both placements for the same notice — full legal coverage plus national reach — for R750 instead of R800.

Not sure which option fits the estate? Send us the details and we will recommend the right placement for the district, with a fixed quotation before anything is lodged.

Request Your Estate Advert

Complete the form below and Nicolette will come back to you with the draft J187 notice and the next available Government Gazette date. Prefer to talk first? Call 074 487 5082 or email nicolette@adminboss.co.za.

Official Resources

• Department of Justice and Constitutional Development — Deceased Estates
• Master of the High Court — Official Estate Forms (J-forms)
• Chief Master’s Directives (incl. Directive 1 of 2025)
• J187 — Liquidation and Distribution Account advertisement (official form)
• GPW — Legal Gazettes (free downloads)

Related Guides

• J187 Notice: Liquidation and Distribution Account Explained
• How to Transfer Property From a Deceased Estate
• Government Gazette Costs and Deadlines for Estate Notices (2026)
• J187 Liquidation and Distribution Account — Every City and Town We Serve
• Deceased Estate Notices Glossary and FAQs
• Executor’s Fees in South Africa: The 3.5% Rule and VAT

Last updated: 4 October 2026 by Admin Boss – Estate Division, Pretoria, Gauteng — assisting clients remotely across South Africa. Questions? Call 074 487 5082 or email nicolette@adminboss.co.za. Admin Boss – Estate Division is a notice publication and administrative service, not a law firm; we do not give legal advice.

Please take note: We make use of The Citizen newspaper to advertise. They advertise throughout South Africa and online. Read more about the requirements to advertise an estate as set out by the Master of the High Court.