Let's make it clear. Estate Taxes are estate taxes and are imposed by the Federal Government. Inheritance Tax is a tax paid by the person who inherits and is collected through the State Government. Taxes on inheritance vary between States and Estate Tax is not.

Before the estate can be distributed among the beneficiaries according to the will of the decedent the deceased, the Estate Tax needs to be paid first. Only the remainder of the estate will be distributed in accordance with the Will. You can also know more about tax on inheritance via inheritance-tax.co.uk/area/inheritance-tax/.

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If the remaining Estate is not sufficient to pay the tax on estates, the remaining assets must be first sold in order to pay the tax, and then only the remaining balance can be divided among the beneficiaries. The obligation to pay tax on Estate Tax is the responsibility of the Executor as the Executor in the Will. 

The Executor also has the responsibility to ensure how the property, and any that remains, gets to the correct beneficiary. In the instance of inheritance tax as previously mentioned the tax is different from state to state. In certain states where the tax is not imposed. 

If tax is charged and there are certain advantages for the beneficiaries, which typically depend on the level of connection that the person who is the beneficiary has with the deceased person, for example, the spouse and children have to pay less tax, and the greater the distance between the relationship and the deceased, greater the tax.