It is my understanding that implementing a "Living Trust" will best protect your father's estate from excessive taxes. This instrument allows the estate to circumvent probate which is where attorneys get their fees. When set up properly, the tax burden is greatly reduced as well, though avoiding at least some taxation may not be possible. Setting up a Living Trust is very inexpensive compared to the cost of not doing so - somewhere between $1,500 - $3,000 with a moderate size estate. Some internet sites promote a much lesser amount, but it's to your advantage to visit with a lawyer so as to be certain is done correctly. This is money very well spent and it's certain to save you thousands if not tens-of-thousands. Good luck.