Does estate pay tax or beneficiares through K1

[SKLBI]

When a death benefit is entered for a 1041, I thought the tax (in excess of $5000) would be paid by the estate.  But, I am confused.  When K-1s are generated for beneficiaries, won't the death benefit amount show on the K-1?  Does all tax due pass through to the beneficiaries via the K-1 or do estates pay taxes?  Please reply for any income, not just a death benefit if it is different.

Thank you.