Traditional IRA Accts involved.
There isn't nearly enough info here to give you a true answer to the real question you are asking. For federal estate taxes the current individual exemption is 5.25 million. If you have a federal estate tax you could have a PA estate tax but most estates in PA are not subject to either as they are not large enough. PA does have an inheritance tax which has different rates depending on who inherits...for example a surviving spouse has a 0% tax rate and children a 4.5% tax rate with the amount going up as relatives are more distant. You should contact an attorney to advise you on the estate administration and also consider the income tax consequences for anyone inheriting an IRA.
This is not legal advice nor intended to create an attorney-client relationship. The information provided here is informational in nature only. This attorney may not be licensed in the jurisdiction which you have a question about so the answer could be only general in nature. Visit Steve Zelinger's website: http://www.stevenzelinger.com/
Estate Planning Attorney
The federal estate and gift tax exemption equivalent is now $5,250,000 assuming the taxpayer has not made lifetime gifts that reduced or eliminated that amount. This means that at a person's death (assuming the exemption wasn't used up on large lifetime gifts), the first $5,250,000 in assets escape federal estate tax. However, for transfers to a surviving spouse there is an unlimited marital deduction that usually applies and eliminates estate tax at the death of the first spouse.
Pennsylvania's primary tax assessed at death is the PA inheritance tax and there is no exemption amount for that tax. All taxable assets are taxed, and as was indicated in another response to your question, the rate of tax depends on the relationship between the decedent and the beneficiary who is inheriting.
So while an estate of $350,000, for example, would probably pay no federal estate tax, it would pay PA inheritance tax unless all the assets were passing to a surviving spouse.
If you are trying to figure out how to avoid the payment of these taxes prior to death or if you are involved with a decedent's estate that may be liable for these taxes, you should seek legal advice. These are complicated taxes and it takes years to learn how to develop and implement plans to avoid them. Arming yourself with only very basic information will not equip you to do any planning. You'll only know enough to be dangerous, not clever.