In Pennsylvania, inheritance tax rates vary based on the heir's relationship to the decedent, ranging from 0% for spouses to 15% for other heirs. Assets like 401k, annuities, and bank accounts are taxable, while spouses’ joint property and certain military estate transfers are exempt. Executors must file a tax return within nine months, with a 25% penalty for missed deadlines. Auld Brothers Law offers guidance on navigating these laws, ensuring proper asset handling and tax compliance during estate planning.