YFC Codicil

For every R1 million over the R3.5 million estate duty-free threshold, your estate pays R200,000 in estate duty. However, only R800,000 of that R1 million actually goes to your heirs, and they don’t get any benefit from the extra R40,000 they’re effectively losing.

Is Algebra math? I should know my wealth now but I have no idea what it might be in the future but I can say my wealth is "a" and it will always be "a". Very useful in setting up a will as long as you say in your will that "a " is your wealth.

Estate duty is paid using estate cash or cash realised from the sale of other estate assets.
Both the estate cash or the other estate assets form part of the total assets of the estate.
This cash is not deducted from the dutiable amount.
Conclusion:
Estate duty is paid on the cash used to pay the tax. This is "tax on tax" and the only way to avoid this "gratuity to SARS" is to follow the Bloemfontein Appeal Court Judgement in SARS vs Executor E/L W E Frith.
A Your Family & Charity Codicil (YFC Codicil) attached to any will does this. The "tax on tax" effect is R40 000 per R1m assets over the applicable 4A tax free allowance.

Everyday charities cry out for help but every time estate duty is paid extra is paid to SARS - R40 000 out of each R200 000 paid to SARS is extra. R40 000 can be split between heirs and charity. Just attach a Your Family & Charity Codicil (YFC Codicil) to your will. No need to change the will. No risk only benefits to heirs and charity chosen by testator.