Successor liability for tax: successors and estate representatives remain responsible for tax, interest and penalty after change of status. Liability for tax, interest and penalty continues on death, partition, dissolution or termination of guardianship or trust: continuators of a business after death are liable; legal representatives are liable from the deceased's estate if business is discontinued; members on partition, former partners on dissolution, and wards or beneficiaries on termination are jointly and severally liable for obligations up to the respective event, whether such obligations are determined before or after the event, subject to the Insolvency and Bankruptcy Code exception.