After someone passes away, an estate administrator will generally need to take care of settling a person's estate. This can be a very difficult and complex process, especially if the deceased has not left an estate plan with instructions on what he or she wants. Whether there is an estate plan in place or not, it can be very complicated to sort out who needs to be notified, which assets must be collected and distributed, which debts need to be paid and what forms must be filed.
There is a popular saying that "Nothing is certain but death and taxes." There have been many variations of this quote, one of which is attributed to Benjamin Franklin, but the phrase has been used for centuries and still seems relevant today; especially when discussing estate taxes.