My debts are deducted in computing probate fees on my estate. Life insurance is exempt from death taxes. My IRA and Retirement are exempt from death taxes. Joint tenancy usually avoids probate. Death taxes are due in cash within 9 months of my death.
Joint tenancy is an immediate transfer for gift taxes.
Joint tenancy takes effect when I die. Joint tenancy allows IRS and creditors to take the property to pay for the other person's taxes, debts and judgments. Death taxes are separate and additional charge from probate.