Level 3
After conversation with the attorneys for the estate (which was already closed), we are transferring ownership to the heirs as of 1/1/18.  The heirs will sign a document holding the partnership harmless for any possible issues.  The attorneys had informed the heirs back in 2013 about their mother's interest in our partnership, and they failed to get in touch with us.  I think we're good, and I appreciate all the responses!
0 Cheers