Is Zakat obligatory on the deceased's wealth if it has not been distributed among the heirs and a year has passed over it?

The deceased who died before the completion of the year is not obligated to pay Zakat, because he died before its obligation became due. As for the heirs, Zakat is obligatory upon whoever's share reaches the nisab and a year has passed over it after the death of the inheritor. There is no Zakat upon whoever's wealth is small and does not reach the nisab.