The obligor is the decedent's estate. If assets are distributed without paying the estate tax, the personal representative is on the hook. In addition, recipients can be required to pay up to the value of assets received.
If there is an estate, there are tax forms to be submitted. They may not result in any estate taxes, but they have to be filled out and sent in. That is one of the responsibilities of the executor.
U.S. Estate Tax Return, Form 706, must be filed for every U.S. citizen or resident decedent whose gross estate exceeds $3.5 million (raised from $2 million in 2008). The top estate tax rate is...
In the United States there probably would be no federal tax. The limit in the US is well above a million dollars. Most states do not tax anything under that amount either. Consult a tax attorney or...