On Fri, 11 Jun 2004 07:48:45 -0500, Stu Gotts
wrote:

A death certificate and some other
specific (I can't recall now) documentation specifying authority is
the only thing the feds will accept. To place your mind at ease call
FAA Registrations and ask. You may also use AOPA's escrow service (if
it's still around).

It's my understanding that in general only the legal heir of the item
(if the asset is bequeathed directly in the will - get a notarized
copy of the relevant page) or the executor of the estate has binding
legal authority to sell assets.

If the estate is required by law to do so, make sure that it has gone
through probate court before buying anything from it. Don't recall
offhand whether it can follow down or not, but I would also make sure
that they give you something indemnifying you from any subsequent
claim from the IRS or other tax authority that will be collecting
estate taxes from them incase they don't have enough to pay the taxes.
Last thing you need is an unclean title because the IRS is attempting
to repo the aircraft to satisfy a tax debit.