Taxes on late fathers estate

[Mcshadow618]

This is so convoluted and I’m not sure how to proceed. 
Mother passed in 2014 leaving my father as sole beneficiary on a pension. He was somehow not aware if it, nor was I. Father passed in 2022. MetLife caught up with me regarding funds, went through probate and received a check for $53k yesterday. There are 4 heirs. Opening an account tomorrow for the estate. 
( he died with no debt, no assets)

I need to disburse the funds but I have no idea if this money is going to be taxed to the estate and I don’t know how to find out. 
From the heirs perspective , we live in different states. My father lived in SC which has no tax on inheritance. 

[fanfare]

As executor of your father's estate, know what you are doing or seek assistance from an attorney who can advise you.

A one hour consultation should be sufficient.