@Mrh11309 I would not confuse 'estate tax' from 'inheritance tax'.
Just because it isn't part of the estate (e.g. IRAs) does not mean it is not inherited.
In PA basically everything you inherited is subject to that 4.5% tax. Here is a good article that explains what can be excluded.
https://www.paelderlaw.net/assets-not-subject-to-pennsylvania-inheritance-tax/
