I am lsited as a beneficiary on financial accouts (ira, mutual fund, cd) of a close family member. The financial accounts are divided equally between 4 cousins and the small business and misc including his home is left to be split between my father and 2 cousins. My question is... depending on my share of the estate, how can I assess what percentage will I be liable for under the estate? I am trying to plan and be ready or when New York comes knocking on my door. I know the estate combined is between 1.8-2.5 million. Can the state even come after my for an estate tax on an IRA I haven't even touched?? I am not a resident in NY. Please help! I am so worried and confused.

I'm confused by your question - estate taxes come off the "top," so to speak. Taxes are paid before your share is distributed to you. You are not personally liable. The estate is.

Is that what you are asking?