I have a Relative that passed away last June in Pennsylvania. That place is a nightmare when it comes to inheritance. The tax is 15% plus every fee they can tack on. The Lawyer alone was $5400. It will take almost a year and it is a simple tax return, about 2 pages to release the estate. Contrast that with WV, no inheritance tax, 90 probate and done. Lawyer fees 500 bucks. They fleece you when you're alive then get one last lick in when you are dead.