If you aren't rich enough that you wouldn't think of asking for an answer here, rather than putting in a call to the attorney you have on retainer or who has a history of handling your legal matters for the past few years, then you don't have to worry about federal inheritance taxes.  If your gross estate is under $3,500,000, no estate tax return is even required.  Don't worry about California, because the state no longer has an estate tax.