Successor liability for GST ensures estate and successors remain responsible for outstanding tax, interest or penalty. Special provision establishes successor liability for GST obligations where a taxable person dies: continuers of the business are liable for tax, interest and penalty due; if the business is discontinued the legal representative is liable out of the estate to the extent it can meet the charge. Similar rules impose joint and several liability on members after partition of HUFs or associations, on partners after firm dissolution, and on wards or beneficiaries on termination of guardianship or trust; all subject to exceptions in the Insolvency and Bankruptcy Code.