by the way, there is one problem you may run into, and this is where the tax expert is best utilized...
Each benficiary is going to report their fair share of the income on their personal tax return. As noted that is reported to them on the K-1. But most likely each beneficiary is in a different tax bracket. So even if you allocate the estimated payments based on their share of the estate as stated in the will to each beneficiary, it doesn't mean that estimate will exactly cover the tax liability - because each is probably in a different tax bracket and tax situation, so in some cases a beneficiary will receive 'too much' estimated tax payments and others won't receive enough.
And I suspect you are supposed to distribute the estate to each beneficiary as stated in the will so playing "KIng Solomon" and deciding how much estimated tax payments gets allocated to each beneficiary is asking for trouble! (and probably compromises your fiduciary responsility to follow the terms of the will)
