Successor liability for tax obligations: successors, members and partners remain liable for tax up to the transfer, subject to insolvency exception. Special provisions place continuing responsibility for payment of tax, interest or penalty on successors and related persons when the taxable person ceases to be the active debtor. On death, the legal representative or person continuing the business is liable, and if the business is discontinued the legal representative is liable out of the estate to the estate's capacity. Members of an HUF or association are jointly and severally liable up to partition; partners remain liable up to firm dissolution; wards or beneficiaries become liable on termination of guardianship or trust. All liabilities are subject to the Insolvency and Bankruptcy Code exception.